Virginia uses a graduated state income tax, which means different layers of Virginia taxable income are taxed at different rates. Your paycheck is also affected by federal income tax, Social Security, Medicare, deductions, credits, benefits, and withholding choices.
This page brings the Virginia tax picture together in one place: state tax data, Virginia deductions and adjustments, local tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Virginia state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 2% | Up to $3,000 | Up to $3,000 | Up to $3,000 | Up to $3,000 |
| 3% | $3,000 – $5,000 | $3,000 – $5,000 | $3,000 – $5,000 | $3,000 – $5,000 |
| 5% | $5,000 – $17,000 | $5,000 – $17,000 | $5,000 – $17,000 | $5,000 – $17,000 |
| 5.75% | Over $17,000 | Over $17,000 | Over $17,000 | Over $17,000 |
Brackets apply to Virginia taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
The table above shows the current Virginia state income tax treatment for each filing status.
Virginia deductions and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | $8,750 | $930 |
| Married Filing Jointly | $17,500 | $1,860 |
| Married Filing Separately | $8,750 | $930 |
| Head of Household | $8,750 | $930 |
These amounts are subtracted from income before Virginia's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Virginia offers an age deduction of up to $12,000 for filers 65 and older, reduced dollar-for-dollar as adjusted federal AGI exceeds $50,000 (single) / $75,000 (married). That deduction is not included here, so results for qualifying seniors may overstate Virginia tax.
The table above shows the Virginia deduction and adjustment rules stored in the PaycheckNet database.
Virginia local income taxes
Virginia does not generally have a broad local wage income tax system like New York City or many Ohio municipalities. Local property or other taxes may still apply separately. Any Virginia locality-specific entries in the PaycheckNet database appear in the table above.
What you actually pay in Virginia
| Gross Income | Federal | Virginia | FICA | Combined |
|---|---|---|---|---|
| Up to $9,680 | -7.65% | 0% | 7.65% | 0% |
| $9,680 – $12,680 | 6.27% | 0% | 7.65% | 13.92% |
| $12,680 – $14,680 | 7.65% | 2.3% | 7.65% | 17.6% |
| $14,680 – $16,100 | 7.65% | 6.53% | 7.65% | 21.83% |
| $16,100 – $26,680 | 10% | 5% | 7.65% | 22.65% |
| $26,680 – $28,500 | 10% | 5.75% | 7.65% | 23.4% |
| $28,500 – $66,500 | 12% | 5.75% | 7.65% | 25.4% |
| $66,500 – $121,800 | 22% | 5.75% | 7.65% | 35.4% |
| $121,800 – $184,500 | 24% | 5.75% | 7.65% | 37.4% |
| $184,500 – $200,000 | 24% | 5.75% | 1.45% | 31.2% |
| $200,000 – $217,875 | 24% | 5.75% | 2.35% | 32.1% |
| $217,875 – $272,325 | 32% | 5.75% | 2.35% | 40.1% |
| $272,325 – $656,700 | 35% | 5.75% | 2.35% | 43.1% |
| Over $656,700 | 37% | 5.75% | 2.35% | 45.1% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Virginia each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | Virginia Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $911 | $2,295 | $4,626 | $25,374 | 15.4% |
| $50,000 | $3,820 | $2,061 | $3,825 | $9,706 | $40,294 | 19.4% |
| $75,000 | $7,670 | $3,498 | $5,738 | $16,906 | $58,094 | 22.5% |
| $100,000 | $13,170 | $4,936 | $7,650 | $25,756 | $74,244 | 25.8% |
| $150,000 | $24,734 | $7,811 | $11,475 | $44,020 | $105,980 | 29.3% |
| $200,000 | $36,734 | $10,686 | $14,339 | $61,759 | $138,241 | 30.9% |
| $300,000 | $68,134 | $16,436 | $16,689 | $101,259 | $198,741 | 33.8% |
| $500,000 | $138,134 | $27,936 | $21,389 | $187,459 | $312,541 | 37.5% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a Virginia resident pays once federal tax, Virginia state tax, and FICA are stacked together.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Virginia as it does across the rest of the country.
Work out your Virginia take-home pay
Use the payroll calculator and select Virginia as your state. To compare Virginia against another state, use the tax comparison calculator.
Frequently asked questions
Is Virginia income tax flat or progressive?
Virginia has a graduated state income tax, not a single flat income tax.
Does Virginia have local income tax?
Virginia does not generally have a broad local wage income tax system. Local property or other taxes may still apply separately.
Do Virginia workers still pay Social Security and Medicare?
Yes. Virginia workers still pay FICA taxes, which include Social Security and Medicare.