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Virginia Income Tax Calculator

Estimate your 2026 combined federal and Virginia income tax — Virginia adds progressive state income tax on top of federal.

InputsTY-2026
$
$
$
Federal + state tax18.1% effective
$18,106/yr
10% on $12,400$1,240
12% on $38,000$4,560
22% on $33,500$7,370
federal tax subtotal$13,170
VA state tax$4,936
taxable income
$83,900
marginal rate
22.0%
after tax
$81,894

A single filer earning Virginia's median household income of $97,720 owes about $4,805 in Virginia state income tax — an effective state rate of 4.92%. That is state tax only, on top of federal income tax and FICA.

Based on 2026 Virginia rules and 2026 federal rules, with the standard deduction and no other adjustments. Median income is the 2024 Census figure.

Income tax in Virginia

Virginia's brackets haven't been updated in decades, so nearly all taxpayers pay the top 5.75% rate, which starts at just $17,000 of taxable income for every filing status. The 2025 state budget raised the standard deduction to $8,750 single / $17,500 joint beginning with tax year 2025, and each filer also gets a $930 personal exemption.

Virginia income tax structure (2026)

Virginia uses 4 progressive brackets on income above a $8,750 standard deduction (single) plus a $930 personal exemption. Single-filer brackets:

$0 – $3,0002%
$3,001 – $5,0003%
$5,001 – $17,0005%
over $17,0015.75%

Married-filing-jointly thresholds differ (roughly double in most states). Each slice of income is taxed at its own rate — landing in a bracket does not tax your whole income at that rate.

Common questions

What are Virginia's income tax brackets?
Virginia uses four brackets for 2026: 2% on the first $3,000 of taxable income, rising to 5.75% above $17,000 for a single filer. Taxable income here is your pay after a $8,750 standard deduction ($17,500 joint) and a $930 personal exemption per filer. The same thresholds apply to joint filers, though the standard deduction doubles.
What is the top income tax rate in Virginia?
5.75%, and it begins at $17,000 of taxable income for a single filer — about $26,680 of gross pay, once the $9,680 Virginia subtracts first is added back. Only income above that point is taxed at that rate; everything below it is taxed in the lower bands.
What is the tax bill on $97,720 in Virginia?
A single filer on Virginia's $97,720 median household income (2024 Census figure) owes roughly $4,805 to Virginia — an effective state rate of 4.9% against a 5.75% marginal bracket — plus about $12,668 of federal income tax.
Does Virginia have a personal exemption?
Yes — $930 per filer, or $1,860 on a joint return, subtracted before the brackets apply. It comes on top of the $8,750 standard deduction, for $9,680 of total single-filer subtractions.

Estimates for general informational purposes only; not tax advice. Virginia figures are simplified (credits, local taxes, and AGI adjustments vary) and should be verified with the state Department of Revenue. Virginia's four-rate 2%–5.75% schedule is applied with the $8,750 standard deduction and $930 personal exemption for a single filer — not itemized deductions, exemption phase-outs, or any Virginia tax credit. It also excludes any local, county, or school-district tax your municipality may add.