Virginia Income Tax Calculator
Tax Breakdown
Virginia Tax Overview
Virginia Income Tax Brackets 2026
Virginia has a four-bracket graduated income tax system. The top rate of 5.75% applies to all taxable income over $17,000, which means the vast majority of Virginia workers pay the top marginal rate on most of their income. This makes Virginia's system effectively near-flat for anyone earning more than approximately $25,000 per year.
| Taxable Income | Rate |
|---|---|
| $0 – $3,000 | 2.00% |
| $3,000 – $5,000 | 3.00% |
| $5,000 – $17,000 | 5.00% |
| $17,000+ | 5.75% |
Virginia Standard Deduction
Virginia has its own standard deduction of $8,000 for single filers and $16,000 for married filing jointly. Virginia also allows a personal exemption of $930 per person. These amounts are lower than the federal standard deduction, meaning Virginia taxable income is typically higher than federal taxable income. Virginia also offers an age deduction of up to $12,000 for taxpayers age 65 and older (subject to income limitations).
Virginia Sales Tax
Virginia's sales tax system is unique in that the state mandates a combined rate of 5.3% across most of the state, consisting of 4.3% state tax plus a mandatory 1% local tax. In certain regions, additional taxes apply:
- Northern Virginia (NOVA) — 6% combined rate (additional 0.70% for transportation)
- Hampton Roads — 6% combined rate (additional 0.70% for transportation)
- Central Virginia (Charlottesville area) — 6% combined rate
- Rest of state — 5.3% combined rate
Virginia Sales Tax Exemptions
- Groceries — Taxed at a reduced rate of 1% (state tax was eliminated on groceries; only local 1% remains)
- Prescription medications — Exempt
- Clothing — Taxable at full rate (no exemption)
- Back-to-school holiday — Annual tax-free weekend for school supplies and clothing
Virginia Property Tax
Virginia's effective property tax rate averages approximately 0.80%, which is below the national average. Property taxes in Virginia are assessed and collected at the county and city level, with rates varying substantially by locality. Virginia is unique in that its cities are independent from counties, each setting their own tax rates.
Property Tax Rates by Notable Locality
- Fairfax County — $1.11 per $100 of assessed value (~0.94% effective due to high property values)
- Arlington County — $1.013 per $100
- City of Virginia Beach — $0.99 per $100
- City of Richmond — $1.20 per $100
- Loudoun County — $0.87 per $100
Virginia also levies a personal property tax on vehicles, which is unusual among states. This tax is based on the assessed value of your vehicle and varies by locality. The state provides partial relief through the Personal Property Tax Relief Act (PPTRA), which reimburses localities for a portion of the tax on qualifying vehicles.
Virginia Military and Federal Employee Benefits
Virginia is home to the Pentagon, numerous military bases, and a large concentration of federal workers. The state offers several tax benefits targeted at this population:
- Military retirement income — Virginia exempts up to $40,000 of military retirement income from state income tax, with the exemption amount increasing annually
- Age deduction — Taxpayers 65+ can deduct up to $12,000 from Virginia taxable income (subject to income limits), benefiting federal retirees
- No personal property tax on military vehicles — Active-duty military stationed in Virginia but domiciled elsewhere are exempt from Virginia's vehicle personal property tax
Virginia vs. Neighboring States
- Maryland — 2%-5.75% state income tax PLUS 2.25%-3.2% county income tax, 6% sales tax, 0.99% property tax. Maryland's county piggyback tax makes its effective income tax significantly higher than Virginia's in most areas.
- Washington, D.C. — Graduated 4%-10.75% income tax, 6% sales tax, 0.56% property tax. DC has much higher income tax rates for high earners but lower property tax.
- West Virginia — Graduated 2.36%-5.12% income tax, 6% sales tax + local, 0.49% property tax. WV has a slightly lower top income tax rate and lower property taxes, but a smaller economy.
- North Carolina — 4.5% flat income tax, 4.75% sales tax + local, 0.80% property tax. NC has a lower income tax rate for high earners and comparable property taxes.
- Tennessee — No income tax, 7% sales tax + local (~9.55%), 0.56% property tax. Tennessee has no income tax but much higher sales tax.
Use our state comparison calculator to see how Virginia compares for your income.
Frequently Asked Questions
Virginia has four brackets: 2% on first $3,000, 3% on $3,000-$5,000, 5% on $5,000-$17,000, and 5.75% on income over $17,000. Effectively near-flat for most workers.
The combined rate is 5.3% in most areas (4.3% state + 1% local). Northern Virginia and Hampton Roads pay 6% due to an additional transportation tax. Groceries are taxed at just 1%.
Virginia's average effective rate is about 0.80%, below the national average. Rates vary widely by locality. Virginia also levies a personal property tax on vehicles.
Virginia exempts up to $40,000 of military retirement income from state tax, with the amount increasing annually. This reflects the state's large military population.
Virginia has a lower effective income tax (5.75% vs. MD's 5.75% + 2.25-3.2% county tax), lower sales tax (5.3% vs. 6%), and comparable property taxes. Most families pay less tax in Virginia.