Virginia Income Tax Rates & Brackets — 2026
Virginia has a graduated income tax with 4 brackets in 2026, running from 2% to 5.75%. A single filer on $100,000 owes about $4,936 — an effective rate of 4.94%.
The Virginia tax gauge at $100,000
Virginia
$100,000 · Single · TY2026Virginia tax brackets for 2026
Every filing status, as published by Virginia Department of Taxation. Rates apply to Virginia taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction $8,750 · Personal exemption $930| Taxable income | Marginal rate |
|---|---|
| $0 – $2,999 | 2% |
| $3,000 – $4,999 | 3% |
| $5,000 – $16,999 | 5% |
| $17,000 and above | 5.75% |
Married filing jointly
Standard deduction $17,500 · Personal exemption $1,860| Taxable income | Marginal rate |
|---|---|
| $0 – $2,999 | 2% |
| $3,000 – $4,999 | 3% |
| $5,000 – $16,999 | 5% |
| $17,000 and above | 5.75% |
Married filing separately
Standard deduction $8,750 · Personal exemption $930| Taxable income | Marginal rate |
|---|---|
| $0 – $2,999 | 2% |
| $3,000 – $4,999 | 3% |
| $5,000 – $16,999 | 5% |
| $17,000 and above | 5.75% |
Head of household
Standard deduction $8,750 · Personal exemption $930| Taxable income | Marginal rate |
|---|---|
| $0 – $2,999 | 2% |
| $3,000 – $4,999 | 3% |
| $5,000 – $16,999 | 5% |
| $17,000 and above | 5.75% |
How the maths actually works
Rates are marginal: the 5.75% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Virginia subtracts $9,680 of deductions and exemptions, then pays each bracket in turn on $90,320 of taxable income — $4,936 in all, or 4.94% of gross income. Marginal vs effective rate, explained.
What Virginia costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $40,320 | $2,061 | 4.12% | $172 | 44th of 50 | +$616 |
| $75,000 | $65,320 | $3,498 | 4.66% | $292 | 42nd of 50 | +$950 |
| $100,000 | $90,320 | $4,936 | 4.94% | $411 | 44th of 50 | +$1,209 |
| $150,000 | $140,320 | $7,811 | 5.21% | $651 | 44th of 50 | +$1,745 |
| $250,000 | $240,320 | $13,561 | 5.42% | $1,130 | 41st of 50 | +$2,802 |
| $500,000 | $490,320 | $27,936 | 5.59% | $2,328 | 39th of 50 | +$5,805 |
| $1,000,000 | $990,320 | $56,686 | 5.67% | $4,724 | 38th of 50 | +$11,920 |
Virginia income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $8,750
- Exemptions
- $930
- Taxable income
- $90,320
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $2,999 | 2% | $3,000 | $60.00 |
| $3,000 – $4,999 | 3% | $2,000 | $60.00 |
| $5,000 – $16,999 | 5% | $12,000 | $600.00 |
| $17,000 and above | 5.75% | $73,320 | $4,215.90 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and Virginia's full brackets and sources.
Virginia versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Virginia's rates, brackets and standard deduction are unchanged from 2025 to 2026.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 5.75% | 5.75% |
| Structure | graduated | graduated |
| Standard deduction (single) | $8,750 | $8,750 |
| Tax on $100,000 (single) | $4,936 | $4,936 |
Virginia’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.
Recent legislated changes
- CutEffective · H.B. 1600, Chapter 725 (2025 Appropriation Act), eleventh enactment clause; amending Va. Code Sec. 58.1-322.03
The standard deduction rose from $8,500 to $8,750 for single filers and from $17,000 to $17,500 for married filers filing jointly for taxable years beginning on or after January 1, 2025, but before January 1, 2027.
- IncreaseEffective · H.B. 1600, Chapter 725 (2025 Appropriation Act), eleventh enactment clause
Under current law the increased standard deduction expires after Taxable Year 2026 and reverts to the pre-2019 amounts of $3,000 for single filers and $6,000 for married filers filing jointly.
Retirement income
How Virginia treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Virginia law exempts Social Security and Tier 1 Railroad Retirement benefits. Any amount included in federal AGI is subtracted on the Virginia return.
Pension income is taxed as ordinary income; relief comes through the age deduction rather than a pension-specific exclusion.
401(k), 403(b) and traditional IRA distributions are taxed as ordinary income.
- Age deduction — up to $12,000, income limit $50,000. Available to taxpayers born on or before 1 January 1960, up to $12,000 each. Reduced by $1 for every $1 of adjusted federal AGI above $50,000 single or $75,000 married.
Not modelled: Eligibility for the age deduction turns on birth date; only the income taper is modelled here.
Source: Virginia Department of Taxation — Virginia Taxes and Your Retirement (retrieved 2026-09-04). Compare every state.
Capital gains
How Virginia taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Virginia taxes capital gains on the ordinary schedule, up to 5.75%. The Department's published list of subtractions contains no general capital gains subtraction — only a narrow one for gains on an investment in a qualified business.
Taxed at the same rates as every other kind of income: the holding period changes nothing.
Virginia starts from federal adjusted gross income and applies its own additions and subtractions.
Exclusions that reach only certain assets
- Long-term capital gain subtraction for qualified business investments — Income taxed as a long-term capital gain, or as investment services partnership income for federal purposes, may be subtracted where it is attributable to an investment in a "qualified business" under Va. Code s 58.1-339.4 — a business in advanced computing, materials, manufacturing, biotechnology, medical devices, energy, environmental technology, nanotechnology or a similar field, with its principal facility in Virginia and revenues under $3 million in the year before the investment. The qualifying investment window ran from 1 April 2010 to 30 June 2020.
These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.
Not modelled: The ordinary treatment is established by the absence of a general capital gains subtraction from the Department's published subtractions list rather than by an affirmative statement.
Source: Virginia Department of Taxation — Subtractions from Income (retrieved 2026-09-19). Compare every state.
Local income taxes
No Virginia locality levies an individual income tax.
What else to know about Virginia
- Virginia's four bracket thresholds ($3,000, $5,000 and $17,000) have been unchanged since 1990 and are not indexed for inflation, so the top 5.75% rate reaches almost every full-time worker.
- Head of household is not a separate Virginia filing status; head-of-household filers use Filing Status 1 (Single) and the single standard deduction.
- The personal exemption is $930 per person, with an extra $800 exemption for each taxpayer or spouse age 65 or older and each who is blind.
- Married couples filing jointly (Filing Status 2) may reduce their tax by up to $259 with the Spouse Tax Adjustment when both spouses have taxable income and combined taxable income exceeds $3,000.
- No Virginia county, city or town levies a local individual income tax.
- An age deduction of up to $12,000 is available to taxpayers born on or before January 1, 1939, and is income-limited for those born after that date.
- The increased standard deduction is scheduled to sunset after Taxable Year 2026; absent further legislation it reverts to $3,000 (single) and $6,000 (married filing jointly) for Taxable Year 2027.
Capital gains
Capital gains are taxed as ordinary income. A subtraction is allowed for certain long-term capital gains attributable to an investment in a 'qualified business' as defined in Va. Code Sec. 58.1-339.4 or another approved technology business.
What our figures leave out
Sources
- 1.Virginia Department of TaxationState revenue departmentDraft 2026 Form 760ES, Estimated Income Tax Payment Vouchers for Individuals (Tax Rate Schedule and $930 personal exemption)Retrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.Virginia Department of TaxationState revenue department2025 Legislative Summary (standard deduction of $8,750 / $17,500 applies to taxable years beginning on or after January 1, 2025 but before January 1, 2027)Retrieved
- 4.Virginia Department of TaxationState revenue department2025 Form 760 Resident Individual Income Tax Instructions (states the increased standard deduction applies to Taxable Years 2025 and 2026)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.