Virginia income tax brackets
Virginia has 4 brackets for single filers, from 2% on the first $3,000 of taxable income to 5.75% on income over $17,000, and married couples use the same bands. The Virginia standard deduction is $8,750 for single filers, $17,500 for married couples filing jointly and $8,750 for heads of household.
These rates have been unchanged since 2021. It was checked on 2026-09-30 against Virginia Tax Deductions page and New Virginia Tax Laws (standard deduction $8,750/$17,500 for Tax Year 2026).
| Rate | Taxable income (single or joint) | Tax at the top of the band |
|---|---|---|
| 2% | up to $3,000 | $60 |
| 3% | $3,000 – $5,000 | $120 |
| 5% | $5,000 – $17,000 | $720 |
| 5.75% | over $17,000 | — |
Virginia and federal income tax by income
At the calculator's default $85,000, Virginia takes $4,127 of a $13,997 total income tax bill, or 29%. Filing status matters too: a married couple filing jointly on $170,000 owes Virginia $8,511, which is $257 more than two single filers earning $85,000 each.
| Gross income | Virginia tax | Virginia rate | Federal tax | Combined effective rate |
|---|---|---|---|---|
| $30,000 | $964 | 3.21% | $1,420 | 7.95% |
| $50,000 | $2,114 | 4.23% | $3,820 | 11.87% |
| $65,000 | $2,977 | 4.58% | $5,620 | 13.23% |
| $85,000 (default) | $4,127 | 4.86% | $9,870 | 16.47% |
| $100,000 | $4,989 | 4.99% | $13,170 | 18.16% |
| $125,000 | $6,427 | 5.14% | $18,734 | 20.13% |
| $200,000 | $10,739 | 5.37% | $36,734 | 23.74% |
| $300,000 | $16,489 | 5.50% | $68,134 | 28.21% |
| $400,000 | $22,239 | 5.56% | $103,134 | 31.34% |
Marginal tax rate in Virginia
The next dollar a single filer earns above $85,000 is taxed at 27.75%: 22% federal and 5.75% by Virginia. That is already Virginia's top rate.