Virginia income tax, by filing status
Tax year 2026
Tax on a $75,000 salary
$3,552
4.74% of pay, single filer
Against other states
8 of 51
1 takes the most
Top rate
5.75%
on the highest incomes only
Tax-free first
$8,750
of income, single filer
What filing status changes in Virginia
- Virginia does not widen its tax bands for married couples. All 4 stay exactly the same whether you file alone or jointly, so two incomes stack straight into them.
- In Virginia, filing as head of household puts you on the single schedule. The bands are the same, so the status changes less at state level than at federal level.
- Virginia shelters your first $8,750 from tax when you file alone. Filing together doubles it, to $17,500.
- The Virginia schedule does not double, or otherwise widen, for married-filing-jointly: all 4 thresholds are shared with the single schedule and the top rate remains about 5.75%. Whether this is deliberate policy or legislative inertia varies by state; the effect on a dual-income household is the same either way.
- Head-of-household filers in Virginia use the single bracket table unchanged. The divergence from federal treatment is the point worth noting: a filer accustomed to head of household widening their federal brackets will find no equivalent effect on the state schedule.
- Standard deduction in Virginia: $8,750 single, $17,500 joint. The precise doubling matters more to low earners than to high ones, since a fixed-dollar shelter is a larger share of a smaller income — which is where a shortfall in doubling would bite hardest.
Where the money goes
A $75,000 salary
- Federal income tax$7,670
- Social Security and Medicare$5,738
- State income tax$3,552
- Yours$58,041
| Federal income tax10.23% | $7,670 |
|---|---|
| Social Security and Medicare7.65% | $5,738 |
| State income tax4.74% | $3,552 |
| Yours77.39% | $58,041 |
Your next $1,000
A $75,000 salary
| Federal, on the next dollar | 22% |
|---|---|
| Social Security and Medicare | 7.65% |
| State, on the next dollar | 5.75% |
| Taken from the next $1,000 | $354 |
Rates shown are federal, Social Security and Medicare, and state. Any local tax is inside the kept amount.
How this state ranks, at this income
A $75,000 salary
| Take-home in Virginia | $58,041 |
|---|---|
| Rank once local prices are leveledBEA price parity | 41st of 51 |
| Most take-home at this income | South Dakota · $61,593 |
| Best once prices are leveled | South Dakota |
State income tax only — no city or county income tax is applied to any state here.
Your two tax rates
A $75,000 salary
- Next dollar35.4%
- All your pay22.61%
| On the next dollar | 35.4% |
|---|---|
| Across all your pay | 22.61% |
| The gap | 12.79% |
| Tax this year | $16,959 |
The outer ring shows tax on your next dollar. The inner ring shows tax as a share of all your pay.
Which rung you are on
A $75,000 salary
| This rung starts at | $66,500 |
|---|---|
| Next rung starts at | $121,800 |
| Room before it | $46,800 |
Federal only, measured on gross pay — so the first rung is what the standard deduction covers.
Virginia's ladder
A $75,000 salary
| Rungs in this state | 5 |
|---|---|
| Top rate begins | $25,750 |
Measured on gross pay, so any state standard deduction shows as a 0% first rung.
What filing status is worth
A $75,000 salary
| Single | $58,041 |
|---|---|
| Married filing jointly | $61,574 |
| Married filing separately | $58,041 |
| Head of household | $59,963 |
What each status computes to at this income. Which one you may use depends on your household.
The part never taxed
A $75,000 salary
- Never taxed$16,100
- Taxable$58,900
| Share of your pay | 21.47% |
|---|---|
| Taxable after it | $58,900 |
Federal income tax only. Social Security and Medicare start at the first dollar you earn.
The tax with a ceiling
A $75,000 salary
| Wage base | $184,500 |
|---|---|
| Social Security rate | 6.2% |
| Medicare surtax begins | $200,000 |
Social Security stops at the wage base. Medicare does not, and gains a surtax higher up.
What no income tax costs instead
A $75,000 salary
- Income
- Sales
- Property
| Income tax saved | $3,552 |
|---|---|
| Sales and property added | $539 |
| States with none | 9 |
Against the average of the states with no income tax. Stated assumptions: 30% spent taxably, a $300,000 home.
Tax brackets — every filing status
| Taxable income | Rate |
|---|---|
| Up to $3,000 | 2% |
| $3,000 – $5,000 | 3% |
| $5,000 – $17,000 | 5% |
| Over $17,000 | 5.75% |
What you'd actually owe, by filing status
Same gross income, four filing statuses. The gap between columns is entirely Virginia's own schedule and deduction — federal tax and FICA are not included here.
| Gross income | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| $50,000 | $2,114 | $1,611 | $2,114 | $2,114 |
| $75,000 | $3,552 | $3,049 | $3,552 | $3,552 |
| $100,000 | $4,989 | $4,486 | $4,989 | $4,989 |
Questions people ask
If I earn more, does the higher rate apply to everything?
No. Each band charges only the money inside it, so income is taxed in slices. That is why the share actually leaving at a typical income is about 4.74% rather than the top rate of about 5.75%.
Is there an amount this state does not tax at all?
The schedule does not start at the first dollar. $8,750 is sheltered for a single filer before any rate applies.
Do the brackets change at all when we file together?
They do not move. Virginia uses the same thresholds for both, so a joint return meets each band at the single-filer point.
Does the tax-free allowance double when we file together?
It does. A joint return gets $17,500 against $8,750 for one person — exactly twice, so the allowance itself neither rewards nor penalizes marrying, whatever the brackets above it do.
How do this state's marginal rates apply across income?
Virginia applies each marginal rate only to income within its bracket. The top marginal rate is about 5.75%; measured effective liability at this project's representative income is about 4.74%. Crossing a threshold cannot reduce net income.
Where does state income tax liability begin here?
Liability commences above $8,750 for a single filer, comprising the standard deduction and any zero-rate opening bracket. Filers below that threshold owe no state income tax, though a return may still be required.
Why are joint and single thresholds identical here?
Virginia applies identical bracket thresholds to single and joint filers. Combined income therefore reaches each marginal rate at the single-filer threshold, which is the strongest form of marriage penalty a graduated schedule can produce.
How does the standard deduction scale for joint filers here?
The standard deduction doubles exactly for joint filers — $8,750 to $17,500 — so the deduction component is marriage-neutral. Bracket thresholds scale independently and may not be.