How much is Virginia income tax?
Virginia income tax at 3 levels of Virginia taxable income — what is left after Virginia's own deductions and exemptions. Local income taxes are not included.
| Taxable income | Single | Married filing jointly |
|---|---|---|
| $50,000 | $2,6185.2% effective · 5.75% marginal | $2,6185.2% effective · 5.75% marginal |
| $100,000 | $5,4935.5% effective · 5.75% marginal | $5,4935.5% effective · 5.75% marginal |
| $250,000 | $14,1185.6% effective · 5.75% marginal | $14,1185.6% effective · 5.75% marginal |
What are Virginia's income tax brackets for 2026?
| Taxable income | Rate |
|---|---|
| Up to $3,000 | 2% |
| Over $3,000 up to $5,000 | 3% |
| Over $5,000 up to $17,000 | 5% |
| Over $17,000 | 5.75% |
Virginia uses one schedule for every filing status, so a married couple's brackets are not doubled.
Source: Va. Code §58.1-320, checked September 10, 2026.
Can you deduct Virginia income tax on your federal return?
The federal deduction for state and local taxes (SALT) is capped at $40,400 for 2026 — $20,200 if married filing separately — and the cap shrinks toward $10,000 once modified AGI passes $505,000. A single filer with $250,000 of Virginia taxable income owes about $14,118 in Virginia income tax — 35% of that cap before any property tax.
SALT cap workaroundsDoes Virginia have a pass-through entity tax (PTET)?
Yes. A partnership or S corporation can elect to pay Virginia income tax at the entity level. The business deducts it federally, so that state tax is not limited by the SALT cap, and the owners claim a Virginia credit or exclusion for it. Deductsy's plan treats March 15 as the Virginia election or first-payment deadline; it is approximate, so confirm it with Virginia before relying on it.
PTET savings calculatorWhen are Virginia estimated tax payments due?
Virginia estimated tax is due May 1, June 15, September 15 and January 15 of the following year, in 4 equal instalments. Source: 2026 Form 760ES, Virginia Estimated Income Tax Payment Vouchers for Individuals, 2601037 (Rev. 09/25).
Safe-harbor calculatorAre HSA contributions deductible in Virginia?
Yes. Virginia follows the federal treatment, so an HSA contribution — up to $4,400 with self-only coverage or $8,750 with family coverage for 2026 — lowers Virginia taxable income as well as federal.
Does Virginia give a tax break for 529 plan contributions?
Yes. Virginia lets you deduct up to $4,000 a year of contributions to Virginia's own 529 plan, whether you file single or jointly. Income limits, per-beneficiary caps and carryforwards differ by state, so check the plan's rules.
529 plan tax savings calculatorWhich states have tax reciprocity with Virginia?
Virginia has mutual agreements with the District of Columbia, Kentucky, Maryland, Pennsylvania and West Virginia: neither state taxes the other's residents on wages earned there, so those wages are taxed only where you live. Give your employer the exemption certificate and the state you work in stops withholding. Arizona does not tax wages a Virginia resident earns there — file the exemption certificate with that employer. It runs one way only: Arizona residents who work in Virginia ARE taxed by Virginia, and they claim the credit for it on the Virginia return rather than at home.
What is the property tax rate in Virginia?
Virginia's average effective property tax rate is 0.73% — the 31st highest of 51 jurisdictions and 81% of the national average of 0.9%. That is about $730 a year for every $100,000 of home value; the rate varies widely by county and school district.
Itemize or take the standard deduction?How much does an LLC cost to keep in Virginia each year?
Deductsy budgets about $50 a year for a Virginia LLC — the annual report fee or minimum franchise tax, with a fee due every two years counted at half. Fees change, so confirm with Virginia's business filing office.
Virginia S-corp tax calculatorHow do Virginia taxes compare with neighboring states?
| State | Top income tax rate | Income tax on $100,000 (single) | Property tax (avg) |
|---|---|---|---|
| Virginia | 5.75% | $5,493 | 0.73% |
| District of Columbia | 10.75% | $6,900 | 0.58% |
| Kentucky | 3.5% | $3,500 | 0.75% |
| Maryland | 6.5% | $4,698 | 0.97% |
| North Carolina | 3.99% | $3,990 | 0.66% |
| Tennessee | None | $0 | 0.5% |
| West Virginia | 4.58% | $3,783 | 0.53% |
On $100,000 of taxable income a single filer's Virginia income tax is $5,493 — more than in 5 of 6 neighboring states. The lowest is Tennessee at $0; the highest is the District of Columbia at $6,900. Virginia's average property tax rate is higher than in 4 of 6.
Income tax is each state's own tax on the same state taxable income; local income taxes are not included.
Tax moves that matter most for Virginia
If you own an S corporation, partnership or multi-member LLC, Virginia's PTET election moves the Virginia income tax on that profit to the business, where it is deductible federally and outside the SALT cap.
An S-corp election can cut self-employment tax once profit is large enough to pay yourself a reasonable salary and still cover payroll and filing costs. The Virginia calculator adds Virginia's own entity fees and taxes to that breakeven.
With 1099 income, a Solo 401(k) can take up to $72,000 a year (2026) — usually more than a SEP-IRA at the same income. Contributions lower both federal and Virginia income tax.
Run your Virginia numbers
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