Virginia Tax Brackets 2026
Virginia state income tax rates for tax year 2026 — 4 progressive brackets from 2% to 5.75%, with separate thresholds for single filers and married filing jointly. Source: Code of Virginia § 58.1-320 — income tax rate schedule.
Tax year
2026
Type
Progressive
Rate range
2%–5.75%
Brackets
4
Virginia state tax at common incomes (2026)
| 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).
2026 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% |
2026 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% |
How Virginia tax is calculated on $75,000 (2026, single filer)
| Income range | Rate | Tax on this slice |
|---|---|---|
| $0 – $3,000 | 2% | $60 |
| $3,000 – $5,000 | 3% | $60 |
| $5,000 – $17,000 | 5% | $600 |
| $17,000 – $75,000 | 5.75% | $3,335 |
| Total Virginia tax | 5.41% eff. | $4,055 |
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About Virginia's rates
Virginia's four-bracket progressive system ranges from 2% to 5.75%, with the top rate applying at just $17,000 of taxable income for single filers. That means most full-time workers reach the top bracket almost immediately. Virginia uses the same bracket thresholds for all filing statuses and provides a state standard deduction of $8,750 (single) and $17,500 (married) for 2025–2026, rising to $9,200 / $18,400 in 2027.
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2026 liability.
Compare every state at the state tax brackets hub, or run a full estimate in the state income tax calculator.
Planning note
Because Virginia's top bracket kicks in so low, tax planning here is more about credits, deductions, and the Age Deduction (65+) than bracket management. If you're a DC-area commuter comparing VA vs MD vs DC, model the full state-local stack — Virginia's 5.75% single-layer rate is often simpler than Maryland's state-plus-county system or DC's 10.75% top bracket.
View 2025 Virginia tax brackets for comparison.
Frequently asked questions
What are the Virginia tax brackets for 2026?
Virginia has 4 progressive brackets for 2026, 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 2026?
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 2026?
A single filer with $100,000 of taxable income owes $5,493 in Virginia state income tax for 2026 — 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 2026 tax brackets the same as 2025?
Bracket thresholds may have changed for 2026 via inflation indexing or legislative action. The figures on this page are the Virginia bracket thresholds in effect for tax year 2026. For the latest, refer to Code of Virginia § 58.1-320 — income tax rate schedule (https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-320/).
Does Virginia offer a tax break for retirees?
Yes. Virginia offers an Age Deduction of up to $12,000 per person for taxpayers age 65 and older — filers born on or before January 1, 1939 get the full amount, while for younger retirees it phases out dollar-for-dollar once adjusted federal AGI exceeds $50,000 (single) / $75,000 (married). Combined with the $8,750 standard deduction (single), a 65+ Virginia filer can shield up to $20,750 from state income tax. Social Security benefits are also exempt from Virginia state tax.
Explore more Virginia tax info
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