Key Tax Facts: Virginia
- Virginia filing deadline is May 1, not April 15
- Top rate of 5.75% on income above $17,000
- Age deduction: up to $12,000 for those 65+ (income-limited)
- No deduction for federal income taxes paid
Virginia State Income Tax Overview
Virginia uses a graduated income tax with four brackets ranging from 2% to 5.75% for 2024. The brackets for single filers are: 2% on income up to $3,000; 3% on $3,001-$5,000; 5% on $5,001-$17,000; and 5.75% on income above $17,000. Virginia has not indexed its brackets for inflation, which means most taxpayers fall into the top 5.75% bracket relatively quickly - a single filer earning just $17,001 already pays the top rate on their last dollar of income. To illustrate with a real example: a single Virginia filer earning $60,000 in taxable income owes approximately $3,249 in state income tax - an effective rate of about 5.4%. Virginia provides a standard deduction of $8,750 for single filers and $17,500 for married couples filing jointly for tax years 2025 and 2026, made permanent in 2025. The personal exemption is $930 per taxpayer and dependent. Virginia fully exempts Social Security income from state income tax, and provides an age deduction of $12,000 for residents 65 and older with income below certain thresholds. Active duty military pay earned outside Virginia is generally exempt, and Virginia provides a subtraction for military retirement income as well. Virginia also offers a refundable Earned Income Tax Credit equal to 15% of the federal credit, providing meaningful relief for lower-income working families.
Virginia Income Tax Brackets (2025)
These are the Virginia state income tax brackets for tax year 2025. Virginia applies the same brackets to all filing statuses. Only the income within each bracket is taxed at that rate -- not your entire income.
| Taxable Income | Tax Rate |
|---|---|
| $0 - $3,000 | 2% |
| $3,000 - $5,000 | 3% |
| $5,000 - $17,000 | 5% |
| Over $17,000 | 5.75% |
Source: Virginia Department of Taxation. Virginia applies these brackets to all filing statuses.
What a Virginia Resident Actually Pays: A Worked Example
Your effective tax rate is almost always lower than your top bracket. Here is how the math works for a single filer earning $65,000.
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Frequently Asked Questions -- Virginia Income Tax
Does Virginia have a state income tax?
Yes. Virginia imposes a state income tax with a top marginal rate of 5.75%. This is separate from your federal income tax obligation.
What is the Virginia income tax rate for 2025?
Virginia uses a graduated income tax system with rates from 2% to 5.75%. Only the income within each bracket is taxed at that bracket's rate -- not your entire income.
Do I have to file a Virginia state tax return?
Most full-year Virginia residents with income above the state filing threshold must file a state return. Check the Virginia Department of Taxation for current thresholds and requirements.
How accurate is this estimate?
This is a planning estimate of your federal income tax only. It does not calculate Virginia state tax, and it does not account for state deductions, credits, exemptions, or local taxes. Use the Virginia rate schedule above as a reference, and verify with official Virginia tax forms or a qualified tax professional.
Does this calculator include federal income tax?
Yes. The calculator estimates your 2025 federal income tax using the official IRS 2025 brackets. It does not compute your Virginia state tax -- see the Virginia rate schedule below to work that out.
Where can I find official Virginia tax forms?
Official forms, instructions, and filing guidance are available at the Virginia Department of Taxation.
What is the sales tax rate in Virginia?
Virginia's combined state and average local sales tax rate is 5.75%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are Virginia 2025 state taxes due?
2025 taxes are generally filed in 2026. The Virginia filing deadline is May 1, 2026 -- note this differs from the federal deadline of April 15, 2026, so mark both dates.
Understanding Your Virginia Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and Virginia state tax owed to the Virginia Department of Taxation. The state return is filed separately from your federal Form 1040, with a state filing deadline of May 1. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your Virginia Bill
Pre-tax retirement contributions reduce your federal and Virginia taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, Virginia-specific credits and deductions that don't exist at the federal level are listed at the Virginia Department of Taxation -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
Virginia's combined state-plus-average-local sales tax rate is 5.75%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the Virginia Department of Taxation or a qualified tax professional for guidance specific to your situation.