Virginia Income Tax Calculator 2026

Why most Virginians pay close to 5.75%

Virginia’s brackets are narrow and the same for every filing status: 2% on the first $3,000, 3% to $5,000, 5% to $17,000 and 5.75% above $17,000. The tax on the first $17,000 is only $720, so almost all income of a typical worker is taxed at the top rate.

Single, $65,000 of wages: taxable income is $65,000 − $8,750 − $930 = $55,320. Tax is $720 on the first $17,000 plus 5.75% of the rest, $2,923 in total (4.50% of gross).

Standard deduction, exemptions and the 2026 sunset

For 2026 the standard deduction is $8,750 single and $17,500 for married couples filing jointly. Heads of household get the single amount. Legislation from the 2025 session set these higher amounts, and the increase is scheduled to end after tax year 2026, so check the 2027 figures before planning.

Each personal and dependent exemption is $930. Filers 65 or older, or blind, get an extra $800 exemption for each condition.

Retirement income and Social Security

Virginia exempts Social Security and Tier 1 Railroad Retirement benefits: you subtract any amount included in federal AGI.

Taxpayers 65 and older can also claim an age deduction of up to $12,000 each. For most, it is reduced by $1 for every $1 of adjusted federal AGI over $50,000 (single) or $75,000 (married). Military retirement income can also be subtracted, along with survivor benefit plan payments.

• Disability income: up to $20,000 can be subtracted.
• Military basic pay: up to $15,000, phasing out at $30,000.
• Virginia National Guard pay: the lesser of 39 days of pay or $5,500.

Example: age deduction for a retiree

A single Virginian aged 70 has $56,000 of adjusted federal AGI from a pension and IRA withdrawals, plus Social Security. Social Security is subtracted in full. The age deduction starts at $12,000 and falls by $1 for each $1 over $50,000, so it is $12,000 − $6,000 = $6,000. At the 5.75% rate, that saves about $345.

Subtract the standard deduction of $8,750, a personal exemption of $930 and the $800 age exemption too, and taxable income is $39,520. Tax on that is about $2,015. Our calculator ignores the age deduction and age exemption, so it would overstate this retiree’s tax.

Filing deadline: May 1

Virginia’s due date is later than the federal one. Most returns are due May 1, so 2026 returns are due May 1, 2027. There is an automatic six-month extension to November 1 with no application, but any tax owed must still be paid by May 1 to avoid penalties and interest. If you are stationed abroad or traveling outside the U.S. on May 1, you have until July 1 to file, though tax you expect to owe is still due May 1.

Residents, part-year residents and nonresidents

Virginia has two kinds of residents, and the form you file depends on your status:

• A married couple on $130,000 owes about $6,104 of Virginia tax. Because brackets are the same for all statuses, marriage does not widen them.