Virginia Tax Brackets 2025
Virginia state income tax rates for tax year 2025 — 4 progressive brackets from 2% to 5.75%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
2%–5.75%
Brackets
4
Virginia state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,618 | 5.24% | $2,618 | 5.24% |
| $75,000 | $4,055 | 5.41% | $4,055 | 5.41% |
| $100,000 | $5,493 | 5.49% | $5,493 | 5.49% |
| $150,000 | $8,368 | 5.58% | $8,368 | 5.58% |
| $250,000 | $14,118 | 5.65% | $14,118 | 5.65% |
| $500,000 | $28,493 | 5.70% | $28,493 | 5.70% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $3,000 | 2% |
| $3,000 – $5,000 | 3% |
| $5,000 – $17,000 | 5% |
| Over $17,000 | 5.75% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $3,000 | 2% |
| $3,000 – $5,000 | 3% |
| $5,000 – $17,000 | 5% |
| Over $17,000 | 5.75% |
About Virginia's 2025 rates
Virginia's progressive tax system means each portion of your income is taxed at the rate for that bracket. Virginia uses the same brackets for all filing statuses. The state does not tax Social Security benefits and offers an age deduction for taxpayers age 65 and older. Virginia also provides a standard deduction of $8,000 for single filers and $16,000 for married filing jointly.
Frequently asked questions
What are the Virginia tax brackets for 2025?
Virginia has 4 progressive brackets for 2025, ranging from 2% on the lowest bracket up to 5.75% on income above $17,000 (single filer). See the full table above for every rate and threshold.
What is the top Virginia income tax rate in 2025?
5.75%, applied to taxable income above $17,000 for single filers ($17,000 for married filing jointly).
How much Virginia state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $5,493 in Virginia state income tax for 2025 — an effective rate of 5.49%. Married filing jointly with the same income owes $5,493 (5.49% effective). Federal tax is separate.
Are Virginia 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Virginia bracket thresholds in effect for tax year 2025.