📅 April 1, 2026 🔄 Updated April 11, 2026 📖 8 min read

Virginia has one of the more distinctive income tax systems in the Mid-Atlantic region. While its top rate of 5.75% is competitive with Maryland and lower than Washington DC, the mechanics of how Virginia gets to your taxable income are different enough that many workers underestimate what they'll owe — and leave money on the table when it comes to deductions.

This guide covers everything you need to understand your Virginia paycheck in 2026: the four tax brackets, the updated standard deduction, personal exemptions, the VA-4 form, and how pre-tax deductions can meaningfully increase your take-home pay.

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Use our free Virginia paycheck calculator — updated with 2026 rates, standard deduction, and VA-4 exemptions.

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Virginia's Four Income Tax Brackets

Virginia taxes income using four brackets that apply identically to all filing statuses — single, married filing jointly, married filing separately, and head of household all use the same schedule:

Virginia Taxable Income Tax Rate Cumulative Tax
Up to $3,0002%$0 – $60
$3,001 – $5,0003%$60 – $120
$5,001 – $17,0005%$120 – $720
Over $17,0005.75%$720 + 5.75% on excess

These brackets have been unchanged since 2004 — and they're not inflation-indexed, which means the top rate of 5.75% kicks in at just $17,000 of Virginia taxable income. For a single worker earning $70,000 gross, the effective Virginia bracket rate on taxable income is 5.52% (since only $720 of the tax comes from the lower brackets). Most of what you pay is at or near the top rate.

Understanding Marginal vs. Effective Rate: Virginia's 5.75% is the marginal rate — it only applies to income above $17,000 of taxable income. Your effective state rate (total VA tax ÷ gross income) will typically be 3.5%–5% for most workers, depending on deductions and exemptions.

Virginia Standard Deduction: The 2026 Increase

One of the most important changes in Virginia tax law for 2026 is the permanent increase in the standard deduction. Signed by Governor Youngkin as part of H.B. 1600 in May 2025, the 2026 standard deductions are:

  • Single / Married Filing Separately: $8,750
  • Married Filing Jointly: $17,500

This is a significant increase from the $8,000/$16,000 deductions that applied in prior years. For a single filer, this $750 increase directly reduces your Virginia taxable income — saving you up to $43.13 per year in state taxes (at the 5.75% marginal rate).

VA vs. Federal Standard Deduction: Virginia's $8,750 single deduction is substantially less than the federal $15,000 standard deduction for 2026. This means your Virginia taxable income is $6,250 higher than your federal taxable income (for a single filer using the standard deduction on both returns) — a key reason why your effective Virginia tax rate appears higher than a simple 5.75% headline would suggest.

Virginia Personal Exemptions: The $930 Deduction

In addition to the standard deduction, Virginia provides a $930 personal exemption for each exemption claimed under Code of Virginia § 58.1-322.03. These reduce your Virginia taxable income after the standard deduction has been applied.

Typical exemption counts:

  • Single, no dependents: 1 exemption ($930)
  • Married, no dependents: 2 exemptions ($1,860)
  • Married with 2 children: 4 exemptions ($3,720)
  • Additional for age 65+ or blindness: +$800 per qualifying person

How Personal Exemptions Are Claimed on Form VA-4

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Federal Income Tax: How It Interacts with Virginia Withholding

Federal and Virginia income taxes are calculated completely independently — but they share the same source data: your gross pay and your pre-tax deductions.

Key federal-vs-Virginia differences for 2026:

  • Standard deduction: Federal = $15,000 (single); Virginia = $8,750 (single)
  • Brackets: Federal rates range from 10%–37%; Virginia is a flat 2%–5.75%
  • Taxable income base: Both start from gross wages, reduced by pre-tax deductions
  • Withholding forms: Federal W-4 (no exemptions since 2020); Virginia VA-4 (still uses exemption counts)

Completing Your Federal W-4 for Virginia Workers

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FICA Taxes: Social Security and Medicare in Virginia

Virginia workers pay the same federal FICA taxes as workers in every other state:

  • Social Security: 6.2% on the first $184,500 of wages in 2026. Once you hit the wage base, no further Social Security tax is withheld for the rest of the year.
  • Medicare: 1.45% on all wages, no cap. An additional 0.9% applies to wages above $200,000 (employee-only, not matched by the employer).
🎯 Virginia's Payroll Tax Advantage: Unlike Massachusetts (0.46% PFML), California (SDI ~1.1%), New Jersey, or New York, Virginia has no state payroll tax beyond income tax. A Virginia worker earning $80,000 keeps roughly $368–$880 more per year in take-home pay compared to equivalent earners in high-payroll-tax states — simply by living and working in Virginia.

Pre-Tax Deductions and Their Virginia Tax Impact

Contributions to pre-tax accounts directly reduce your Virginia adjusted income — the figure that feeds both the standard deduction calculation and the bracket application.

401(k) and Pre-Tax Savings: Virginia-Specific Math

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Real-World Example: Virginia Paycheck at $75,000

Let's calculate take-home pay for a single Virginia employee earning $75,000 per year, filing single, paid bi-weekly, claiming 1 VA-4 exemption, with no pre-tax deductions:

Gross Annual Pay: $75,000

Virginia Taxable Income: $75,000 − $8,750 (std. deduction) − $930 (1 exemption) = $65,320
VA State Tax: $720 + ($65,320 − $17,000) × 5.75% = $720 + $2,778 = $3,498

Federal Taxable Income: $75,000 − $15,000 (std. deduction) = $60,000
Federal Income Tax: ~$7,710 (2026 brackets, single)

Social Security: $75,000 × 6.2% = $4,650
Medicare: $75,000 × 1.45% = $1,088

Total Deductions: ~$16,946
Annual Take-Home: ~$58,054
Bi-Weekly Paycheck: ~$2,233

Use the Virginia paycheck calculator to see your personalized breakdown, including the impact of any pre-tax deductions you contribute.

Virginia Tax Situations: Remote Workers, Military, and Part-Year Residents

📝 Content Placeholder Replace this section with your own content about: Virginia remote work tax rules (especially for federal government contractors), military spouse exemptions under the Military Spouses Residency Relief Act, part-year resident filing requirements, and Virginia nexus rules for out-of-state employers with Virginia employees.

Key Takeaways

  • Virginia uses four graduated tax brackets: 2%, 3%, 5%, 5.75% — with the top rate applying above $17,000 of taxable income
  • The 2026 standard deduction is $8,750 (single) / $17,500 (married) — permanently increased
  • Personal exemptions of $930 each are claimed on Form VA-4 and further reduce taxable income
  • Virginia has no state payroll tax (no PFML, SDI, etc.) — a real take-home advantage
  • Pre-tax deductions (401k, health, FSA) reduce both federal and Virginia taxable income
  • Virginia and federal tax calculations are independent — different deductions, different brackets

Calculate Your Virginia Take-Home Pay

Our free Virginia paycheck calculator applies all 2026 rules — brackets, standard deduction, exemptions, and pre-tax deductions — instantly.

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