Virginia Income Tax Calculator
Virginia’s top bracket kicks in at just $17,000 — meaning most residents pay the 5.75% top rate on the majority of their paycheck. This take-home pay calculator covers federal tax, Virginia’s four brackets, the retiree age deduction, and FICA in one place.
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How Virginia Income Tax Actually Works
Virginia’s four tax brackets look modest on paper — 2%, 3%, 5%, and a top rate of 5.75% — but the structure has a quirk that catches almost every Virginia taxpayer off guard: that top 5.75% bracket begins at just $17,000 of Virginia taxable income, and these thresholds have remained essentially unchanged for decades. Compare that to a state like California, where the top rate doesn’t start until income crosses $1 million. The practical result is that most working Virginians, not just high earners, end up paying the top marginal rate on the majority of their paycheck.
Virginia’s standard deduction increased meaningfully for the 2025 tax year, rising to $8,750 for single filers and $17,500 for married filing jointly under recent General Assembly legislation — though by current law it’s scheduled to revert to a much lower $3,000/$6,000 after the 2026 tax year unless lawmakers extend it again. On top of the standard deduction, Virginia grants a personal exemption of $930 per person, with an additional $800 exemption for each filer who is 65 or older or legally blind. One linkage rule worth knowing: if you itemize deductions on your federal return, Virginia requires you to itemize on your state return too — you cannot claim the Virginia standard deduction just because it happens to be larger.
The retirement income gap many movers do not expect: Virginia offers no general pension or 401(k) exclusion the way Pennsylvania or Illinois do. Pension payments, traditional 401(k) distributions, and IRA withdrawals are all fully taxable as ordinary income at the same 5.75% top rate as wages. The one meaningful break is the age deduction — up to $12,000 per taxpayer for those born on or before January 1, 1961 — but it phases down based on income, and claiming the refundable Earned Income Tax Credit or the Credit for Low-Income Individuals makes you ineligible for it entirely. Social Security benefits remain fully exempt regardless of income, and military retirement pay can be subtracted up to $40,000 for 2025 and beyond.
Frequently Asked Questions
Virginia has four tax brackets for 2025: 2% on the first $3,000 of taxable income, 3% from $3,001 to $5,000, 5% from $5,001 to $17,000, and 5.75% on everything above $17,000. Because the top bracket starts so low, most Virginia taxpayers pay 5.75% on the majority of their income.
No. Social Security benefits are fully exempt from Virginia income tax with no income limits or phase-outs, even if a portion of those benefits is taxed federally.
Yes. Unlike states such as Pennsylvania or Illinois, Virginia offers no general pension or retirement income exclusion. Pension, 401(k), and traditional IRA distributions are fully taxable as ordinary income, though taxpayers 65 and older may qualify for the age deduction.
Taxpayers born on or before January 1, 1961 (age 65+) may qualify for an age deduction of up to $12,000 per person, subject to income limits that reduce or eliminate the deduction as income rises.
For 2025, the Virginia standard deduction is $8,750 for single filers and $17,500 for married filing jointly, following a legislative increase. If you itemize on your federal return, you must also itemize on your Virginia return.
Military retirement income can be subtracted from Virginia taxable income up to $40,000 for tax year 2025 and later, an increase from the $30,000 cap that applied in 2024.
Methodology: Calculations use Virginia’s 2025 four-bracket Personal Income Tax schedule (2% to 5.75%, per Virginia Department of Taxation), the 2025 standard deduction ($8,750 single / $17,500 MFJ), personal exemptions ($930 per person, $800 additional for age 65+/blind), an approximate age-deduction calculation (up to $12,000 per qualifying taxpayer, income-limited), the 2025 IRS federal tax brackets and Child Tax Credit rules (IRS.gov), and 2025 Social Security (6.2% to the $176,100 wage base) and Medicare (1.45% + 0.9% additional Medicare tax) rates. Virginia permits no local income tax on wages. This tool provides estimates for planning purposes only and is not tax, legal, or financial advice. Last reviewed for accuracy: June 2026.