Virginia taxes income with a four-bracket graduated structure — 2%, 3%, 5%, and a top rate of 5.75% — after the standard deduction and personal exemptions. Because the top bracket starts at just $17,000, most filers reach 5.75% at the margin. This free calculator applies all four brackets.
How it works
The Virginia tax formula is:
- Subtract the standard deduction (
$8,500single,$17,000married filing jointly, 2024) and$930per personal exemption from your income. - Apply the four brackets to the remaining taxable income:
2%on the first$3,0003%on$3,000to$5,0005%on$5,000to$17,0005.75%on income above$17,000
- Sum each band to get your Virginia tax.
Example
A single filer with $60,000 income and one exemption subtracts $8,500 + $930 = $9,430, leaving $50,570 taxable. The first $17,000 is taxed in the lower bands (about $720), and 5.75% × ($50,570 − $17,000) = $1,930 falls in the top band — roughly $2,650 of Virginia tax.
Notes
This estimate covers Virginia state income tax only — not FICA, federal tax, or itemized deductions. Virginia has no local income tax. Additional age and blindness deductions exist but are not modeled here.