Virginia paycheck guide
How Virginia calculates income tax in 2026
Virginia's brackets are tiny and have not been indexed for inflation in decades. Taxable income up to $3,000 is taxed at 2%, the next $2,000 at 3%, income up to $17,000 at 5%, and everything above $17,000 at 5.75%. The first three brackets together produce only a few hundred dollars of tax, so for most workers Virginia behaves like a flat 5.75% tax with a small discount at the bottom.
Before the brackets, Virginia starts from federal adjusted gross income and subtracts a standard deduction of $8,750 for a single filer ($17,500 for a married couple filing jointly) and a $930 personal exemption per person. Virginia Tax has confirmed the standard deduction stays at $8,750 for 2026, and state law raises it starting in 2027.
Because the starting point is federal AGI, traditional 401(k) deferrals, HSA contributions, and pre-tax health premiums all reduce Virginia tax at 5.75% for almost every worker.
Worked example: $75,000 in Richmond or Arlington
From $75,000, subtract the $8,750 standard deduction and the $930 exemption to reach $65,320 of Virginia taxable income. The 2%, 3%, and 5% brackets produce $60, $60, and $600. The remaining $48,320 is taxed at 5.75%, adding $2,778. Virginia tax is $3,498, an effective rate of 4.66%.
Federally, the $16,100 standard deduction leaves $58,900 taxable, which works out to $7,670 across the 10%, 12%, and 22% brackets. Social Security is $4,650 and Medicare $1,088.
The single filer ends the year with $58,094, which is $4,841 a month. A married couple filing jointly on $75,000 pays $2,942 to Virginia and keeps $61,680. The Virginia $75,000 salary page shows every pay schedule.
Reciprocity, Form VA-4, and commuting into D.C. and Maryland
Virginia employers withhold state tax based on Form VA-4. Virginia's reciprocity rules come in two versions. Residents of the District of Columbia and Kentucky who commute to Virginia every day and earn only wages there are exempt from Virginia tax. Residents of Maryland, Pennsylvania, and West Virginia are exempt if they spend 183 days or less in Virginia during the year, keep no home in Virginia, and earn only wages there. Exempt nonresidents certify on Form VA-4 and must recertify every year.
The same rules work in reverse. A Virginia resident who works in D.C. owes no D.C. income tax, and one who works in Maryland, Pennsylvania, or West Virginia under the same conditions pays only Virginia. If an employer withholds the wrong state's tax, a nonresident can recover Virginia tax with Form 763-S, and a Virginia resident must ask the other state for a refund.
Virginia cities and counties do not levy an income tax. They rely on real estate tax and the personal property tax on vehicles, which most Virginians know as the car tax and pay to their locality, not through payroll.
How Virginia compares with its neighbors
At $75,000 Virginia ranks 45th of 51 for take-home, and 43rd at $150,000. Every neighbor leaves a single filer more money: D.C. $69 more, Maryland $301 more, West Virginia $952 more, Kentucky $991 more, North Carolina $1,014 more, and Tennessee, with no wage tax, $3,498 more.
The Maryland figure is before county income tax, which every Maryland resident pays and Virginia residents do not, so Northern Virginia usually beats the Maryland suburbs once that is included. See Maryland vs Virginia and District of Columbia vs Virginia. In the south, North Carolina vs Virginia and Tennessee vs Virginia matter for Danville and Bristol.
What else shows up on a Virginia paycheck
Virginia has no state disability insurance or paid family leave premium, and unemployment tax is paid by employers. Federal tax, FICA, and Virginia income tax are the only required deductions, which keeps a Virginia stub simpler than one in Maryland or D.C.
Contractor jobs around Arlington, Fairfax, and Norfolk often include performance or retention bonuses. Virginia withholds on supplemental wages too, so a bonus loses state tax as well as the 22% federal supplemental rate; the bonus tax calculator estimates the net.
What to expect at your income
Earning under $50,000
Under $50,000, Virginia's 5.75% rate already applies to most taxable income because the top bracket starts at $17,000. A single filer pays $911 at $30,000 and $2,061 at $50,000, keeping $25,374 and $40,294. Full-time pay of $41,600 leaves $34,028 once Virginia's $1,578 share is gone. Lower-income workers should check Virginia's earned income tax credit and low-income credit when they file, since they can cut the state bill sharply.
Earning $50,000 to $150,000
Between $50,000 and $150,000, Virginia takes 5.75% of each added dollar. A single filer at $100,000 pays $4,936 to Virginia and takes home $74,244, about $6,187 a month; at $150,000 the bill is $7,811, an effective 5.21%, and take-home is $105,980. A traditional 401(k) saves 5.75% in Virginia plus 22% or 24% federally, and Invest529 contributions are deductible on the Virginia return up to an annual limit per account.
Earning over $150,000
Above $150,000 nothing changes on the Virginia side: the rate stays 5.75%, and the effective rate creeps toward it, reaching 5.42% at $250,000, where a single filer pays $13,561 and keeps $169,621. The federal 32% bracket and 0.9% Additional Medicare Tax drive the rest. For high earners deciding between Northern Virginia and Maryland, Maryland's county income tax usually tips the comparison toward Virginia.
Virginia paycheck tips
Recertify Form VA-4 every year if you are exempt
Maryland, Pennsylvania, West Virginia, D.C., and Kentucky residents who qualify for Virginia's exemption must recertify on VA-4 each year, or payroll may resume Virginia withholding.
Use Form 763-S to recover wrongful withholding
If you live in a reciprocity state and Virginia tax was withheld anyway, file Form 763-S to get it back. It is shorter than a full nonresident return.
Deduct Invest529 contributions
Virginia lets you deduct contributions to its 529 plans up to an annual limit per account, with excess carried forward to later years. The savings land at filing time.
Budget for the car tax separately
Your city or county bills personal property tax on vehicles once or twice a year. It never comes out of your paycheck, so set money aside for it.
Watch the 183-day rule if you rent near work
Maryland, Pennsylvania, and West Virginia residents lose the Virginia exemption if they keep a home in Virginia or spend more than 183 days there. A weekday apartment in Arlington can change your filing.
Common mistakes
Assuming the lower brackets matter
Virginia's 2%, 3%, and 5% brackets cover only the first $17,000 of taxable income. Budget a raise at 5.75%, not at an average rate.
Comparing Virginia and Maryland without county tax
Our Maryland figure leaves out county income tax. Once it is added, a Bethesda or Silver Spring paycheck usually trails one in Arlington or Alexandria at the same salary.
Letting a D.C. employer withhold D.C. tax
Virginia residents owe no D.C. income tax on D.C. wages. If D.C. tax shows on your stub, give payroll the D.C. nonresident certificate and claim a D.C. refund for the year.
Moving to or from Virginia
Moving to Virginia
Moving to Virginia from Tennessee costs a $75,000 earner $3,498 a year in state tax, while coming from D.C. or Maryland changes little at the state level and usually saves money once Maryland county tax is counted. Fill out Form VA-4 when you start, register your car with your locality for the car tax, and file Virginia's part-year return, Form 760PY, for the year you arrive.
Leaving Virginia
Leaving Virginia raises take-home in every neighboring state at $75,000, from $69 more in D.C. to $1,014 more in North Carolina and $3,498 more in Tennessee. Maryland looks $301 cheaper before county tax but often costs more after it. Virginia taxes you as a part-year resident on income earned while you lived there, so file Form 760PY for the year you leave.