Virginia has a progressive income tax from 2% to 5.75%, with a standard deduction of $8,000 (single) or $16,000 (married). See exactly what you take home after all taxes.
Virginia's brackets are compressed: the 5.75% top rate kicks in once taxable income exceeds $17,000. After applying Virginia's standard deduction ($8,000 single / $16,000 married) and personal exemption ($930 per person), most workers reach the top bracket quickly. There is no local income tax in Northern Virginia or anywhere in the state — all Virginia workers pay the same state rate regardless of county or city.
Virginia's income tax looks progressive on paper, but in practice it behaves almost like a flat tax for anyone earning above a modest income. The 5.75% top rate kicks in once taxable income exceeds just $17,000 — which is nearly everyone after applying the standard deduction and personal exemption. A worker earning $50,000 and one earning $200,000 both pay 5.75% on the vast majority of their income.
Virginia has no local income tax — anywhere in the state. This is a genuine and underappreciated advantage over neighboring Maryland, where county income taxes of 2.25%–3.2% are unavoidable. A Northern Virginia worker earning $100,000 pays only Virginia's state rate. The same worker across the Potomac in Montgomery County, Maryland, would pay Maryland state tax plus the county's 3.2% on top. For federal government workers choosing between Virginia and Maryland suburbs, this difference alone can mean $2,000–$4,000 per year.
Military retirement pay receives special treatment in Virginia. Virginia exempts military retirement income up to $20,000 per year for taxpayers aged 55 or older (increasing incrementally up to $40,000). Veterans who retired from service and live in Virginia pay no state income tax on that portion of their pension, making Virginia a popular destination for retiring military personnel from the large bases in Hampton Roads, Northern Virginia, and the Richmond area.
Virginia's standard deduction increased significantly in recent years ($8,000 single / $16,000 married), which meaningfully reduced the tax burden on lower earners. The personal exemption of $930 per person adds a modest additional reduction. For married couples, the combined $16,000 standard deduction plus $1,860 in personal exemptions means the first $17,860 of gross income is effectively tax-free at the state level.
| Taxable Income | Rate | Tax on Bracket |
|---|---|---|
| $0 – $3,000 | 2.00% | Up to $60 |
| $3,001 – $5,000 | 3.00% | Up to $60 |
| $5,001 – $17,000 | 5.00% | Up to $600 |
| Over $17,000 | 5.75% | 5.75% on all above $17k |
Standard deduction: $8,000 (single) · $16,000 (married). Personal exemption: $930/person. Same brackets for all filing statuses.
Estimates only. VA brackets 2%–5.75%. Standard deduction: $8,000 (single) / $16,000 (married). Personal exemption: $930/person. Consult a tax professional for advice.
| Gross Pay (this check) | $0.00 |
| Federal Income Tax | −$0.00 |
| Virginia State Tax | −$0.00 |
| Social Security (6.2%) | −$0.00 |
| Medicare (1.45%) | −$0.00 |
| Net Take-Home Pay | $0.00 |
Virginia has a progressive income tax with four brackets ranging from 2% to 5.75% for 2026. Virginia's top 5.75% rate is reached at just $17,000 of taxable income — meaning nearly all full-time workers pay most of their state income at the top rate. The effective rate for a single filer earning $75,000 works out to approximately 4.7% of gross income after the standard deduction.
Four taxes come out of a Virginia paycheck: federal income tax (progressive, based on your W-4), Virginia state income tax (2%–5.75% progressive), Social Security (6.2% up to $184,500), and Medicare (1.45% on all wages). Virginia has no statewide local income tax — no additional tax is levied by Northern Virginia, Richmond, or any other Virginia locality on employee wages.
Virginia's standard deduction for 2026 is $8,000 for single filers and $16,000 for married filing jointly. Virginia significantly increased this from $4,500/$9,000 before 2022. In addition, Virginia allows a personal exemption of $930 per person — so a single filer gets $8,930 total in deductions before the 2%–5.75% brackets apply.
No. Virginia has a uniform statewide income tax — there is no additional local income tax in Northern Virginia, Fairfax County, Arlington, Alexandria, or any other Virginia locality. All Virginia workers pay the same 2%–5.75% state income tax regardless of where they live or work in the state. Northern Virginia's higher cost of living comes from property values and prices, not higher income taxes.
Virginia's 5.75% top rate is similar to Maryland's top rate (5.75%), though Maryland also adds a county piggyback income tax of 2.25%–3.20% on top of that — making Maryland considerably more expensive overall. North Carolina has a flat 4.5% rate, which is meaningfully lower than Virginia for most earners. A single earner at $75,000 pays roughly $3,000 in VA state tax versus $2,400 in NC and $5,500+ in Maryland (including county tax).
Partially. Virginia allows a military retirement income deduction of up to $20,000 for taxpayers age 55 and older (for tax years 2022–2025), increasing to $30,000 at age 65. Legislation has also provided a full exemption for some eligible military retirees. Active-duty military pay earned while stationed in Virginia is taxable by Virginia if Virginia is your state of domicile. Check the Virginia Department of Taxation for the latest rules on your specific situation.
Yes. Virginia does tax Social Security benefits, which is a disadvantage compared to states like Pennsylvania and New Jersey that fully exempt Social Security. However, Virginia provides an Age Deduction for taxpayers 65 and older: up to $12,000 per person can be deducted from Virginia adjusted gross income (phases out above $50,000 for single filers). This partially offsets Social Security taxation for retirees.
On a $75,000 salary paid biweekly ($2,885 per check), Virginia withholds approximately $134–$140 per paycheck in state income tax. On $100,000 ($3,846 per check), it's approximately $185–$195 per paycheck. Because almost all income above $17,000 of taxable income is taxed at 5.75%, the incremental withholding on raises is simply 5.75 cents per additional dollar of gross pay for most workers.