Income Tax for Virginia (2026)

How This Calculator Works in Virginia

This calculator applies Virginia's 2026 tax brackets and rates to estimate your state income tax liability. Enter your income and filing status to see your marginal rate, effective rate, and estimated tax owed.

Virginia Overview

Virginia levies a progressive income tax with 4 brackets and a top rate of 5.75% that applies to income above just $17,001 — making it functionally close to a flat tax for most earners. The state does not tax Social Security benefits and offers a generous age deduction for seniors. Reciprocity agreements with DC, Kentucky, Maryland, Pennsylvania, and West Virginia simplify filing for the many cross-border commuters in the DC metro area.

How Virginia Compares

Virginia's top income tax rate of 5.75% compares to Maryland at 5.75% and North Carolina at 4.5%. The rate differences can meaningfully impact take-home pay for workers near state borders.

Virginia's income tax rate of 5.75% compares to a national average of approximately 5.04%. This is above the national average.

Tips for Virginia Residents

• 1Virginia's top income tax rate of 5.75% kicks in at just $17,001 of taxable income — one of the lowest thresholds in the nation for a top bracket.
• 2The state offers an age deduction of up to $12,000 for residents 65+ with federal AGI of $50,000 or less, and a partial deduction for higher incomes.
• 3Virginia does not tax Social Security benefits, and military retirement pay is partially exempt (up to $40,000 subtraction).
• 4Northern Virginia residents should note that while Virginia has no local income tax, the high cost of living and property taxes in Fairfax/Arlington/Loudoun counties add to the overall tax burden.
• 5Virginia has reciprocal tax agreements with DC, Kentucky, Maryland, Pennsylvania, and West Virginia.

Frequently Asked Questions