Virginia income tax and brackets 2026
Virginia taxes income at 4 rates in 2026, from 2% on the first $3,000 of a single filer's taxable income to 5.75% above $17,000. A single filer earning $75,000 in Virginia owes about $11,168 in federal and state income tax, an effective rate of 14.9%.
Income tax · 2026
See the brackets $11,168for the year
Effective rate 14.9% of income
Federal income tax$7,67068.7%
Virginia income tax$3,49831.3%
Taxable income
$58,900
Top federal rate
22%
Top Virginia rate
5.75%
Virginia tax brackets 2026
Virginia brackets · 2026
2% to 5.75%
4 brackets
Your top bracket
5.75%
Average rate
5.4%
Taxable income
$65,320
How your $3,498 adds up
2% on the first $3,000$601.7%
3% on the next $2,000$601.7%
5% on the next $12,000$60017.2%
5.75% on the last $48,320$2,77879.4%
Virginia brackets, single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 2% | $0 to $3,000 | 2% of taxable income |
| 3% | $3,000 to $5,000 | $60.00 + 3% over $3,000 |
| 5% | $5,000 to $17,000 | $120.00 + 5% over $5,000 |
| 5.75%You | Over $17,000 | $720.00 + 5.75% over $17,000 |
Virginia at a glance
- Income tax
- 2% to 5.75%
- Standard deduction
- $8,750
- Personal exemption
- $930
- State payroll taxes
- None
- Local income tax
- None
- Sales tax
- 5.3% (4.3% state plus the mandatory 1% statewide local tax)
- 2026 return due
- May 3, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4VirginiaVirginia's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
Virginia income tax questions
What are the Virginia tax brackets for 2026?
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.
How much income tax do I pay on $75,000 in Virginia?
A single filer earning $75,000 owes about $7,670 in federal income tax and $3,498 in Virginia income tax for 2026, $11,168 in all. That is 14.9% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $65,320 of Virginia taxable income is in the 5.75% bracket, but only the $48,320 above $17,000 pays 5.75%. The lower rates tax the rest, so the brackets come to $3,498, 5.4% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will Virginia's brackets change?
Rates and brackets are set in law and not indexed; the standard deduction stays at $8,750 / $17,500 for 2026 and rises starting in 2027.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Virginia's own is $8,750 for single filers.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- Virginia Department of Taxation
- Virginia Tax, New Virginia tax laws (2026 session): standard deduction stays $8,750 / $17,500 for tax year 2026
- Draft 2026 Form 760ES: rate table (2% to $3,000, $60 + 3%, $120 + 5% over $5,000, $720 + 5.75% over $17,000) and $930 personal exemption
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (cross-check)
- Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (state rate)
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