How to Use Virginia Income Tax Calculator Online
Individual income tax in the Commonwealth of Virginia is administered by the Virginia Department of Taxation (Virginia Tax) on Form 760. Virginia features a 4-bracket graduated personal income tax structure with marginal rates of 2.00%, 3.00%, 5.00%, and a top statutory rate of 5.75% on taxable income exceeding $17,000. Over recent legislative sessions, the Virginia General Assembly substantially increased standard deductions to $8,500 for single filers and $17,000 for married couples, paired with $930 personal exemptions, an expanding military retirement subtraction (up to $40,000), 100% Social Security exemptions, and zero local municipal wage taxes across all 133 counties and independent cities. Try & Tool's Virginia Income Tax Calculator computes your exact Department of Taxation state liability, IRS federal income taxes, statutory FICA withholdings (Social Security & Medicare), personal exemptions, and net take-home pay across 5 verified tax years (2022 to 2026).
Enter Gross Salary or Hourly Compensation
Input your gross annual salary or hourly/monthly wage rate and select your pay frequency (Weekly, Bi-Weekly, Semi-Monthly, Monthly, or Annual).
Select Tax Filing Year & Status
Choose tax years 2022 through 2026 and select your filing status (Single, Married Filing Jointly, Married Filing Separately, or Head of Household) to apply Virginia's expanded standard deductions ($8,500 Single / $17,000 MFJ) and $930 personal exemptions.
Review Virginia Graduated Brackets & FICA Taxes
The engine automatically applies Virginia's 4 progressive tax tiers (2.0% to 5.75%) and calculates statutory FICA withholdings (6.2% Social Security up to $176,100 cap and 1.45% Medicare).
Include Pre-Tax Savings & Evaluate Net Paycheck
Add pre-tax 401(k), 403(b), IRA, HSA, or Virginia529 contributions to view your immediate state and federal tax savings with a multi-frequency take-home pay breakdown.
1. Virginia's 4 Progressive State Income Tax Brackets (2.0% to 5.75%)
Virginia taxes personal taxable income across four marginal tax brackets administered on Form 760:
- 2.00% Bracket: Taxable income up to $3,000.
- 3.00% Bracket: Taxable income between $3,001 and $5,000.
- 5.00% Bracket: Taxable income between $5,001 and $17,000.
- 5.75% Top Bracket: Taxable income exceeding $17,000 for all filing statuses.
- Low Top Threshold: Because the top 5.75% bracket begins at $17,000, virtually all middle- and high-income earnings are taxed at 5.75%.
2. Expanded Virginia Standard Deductions & $930 Personal Exemptions
Virginia provides baseline tax protection through state standard deductions and exemption allowances on Form 760:
- Expanded Standard Deductions: $8,500 for Single filers and MFS, and $17,000 for Married Filing Jointly.
- Personal & Dependent Exemptions: $930 deduction per taxpayer, spouse, and qualifying dependent.
- Senior & Blind Exemptions: Additional $800 exemption per qualifying individual aged 65 or older or legally blind.
- Effective Zero-Tax Threshold: A single filer earning under ~$9,430 ($8.5k standard deduction + $930 exemption) owes $0 in Virginia state income tax.
3. DMV Interstate Reciprocity (Virginia, Maryland, Washington DC)
Virginia maintains comprehensive reciprocal tax agreements for National Capital Region (DMV) commuters:
- Commuter Reciprocity: Commuters living in Virginia but working in Washington D.C. or Maryland pay income tax only to Virginia.
- Withholding Exemption Forms: File Form D-4A with DC employers or Form MW507 with Maryland employers to exempt wages from non-resident state withholding.
- Resident Return: Report all wage income on Virginia Form 760 without needing to file non-resident tax returns in DC or Maryland.
4. Retirement, Military Subtraction ($40,000) & Senior Age Deductions
Virginia provides generous statutory tax deductions for military veterans, civil servants, and seniors:
- Military Retirement Subtraction: Up to $40,000 of military retirement pay is exempt from Virginia state income tax.
- Social Security Exemption: 100% exempt from Virginia individual income tax on Form 760.
- Age Deduction: Taxpayers aged 65 and older can claim up to a $12,000 income deduction (means-tested for filers born after Jan 1, 1939).
- Virginia529 Plan: Deduct up to $4,000 per account per year for contributions made to Virginia529 plans.
5. Virginia vs. Mid-Atlantic & Southeast Multi-State Comparison
Comparing Virginia's take-home pay and tax structure against neighboring Mid-Atlantic and Southeastern states:
- vs. Maryland (Up to 5.75% + 3.2% County): Virginia has NO county income taxes, saving a $100k earner over $2,200 each year compared to Maryland.
- vs. Washington DC (Up to 10.75%): Virginia's 5.75% top rate delivers substantially higher take-home pay than living in the District of Columbia.
- vs. North Carolina (4.25% / 3.99% Flat): North Carolina's lower flat rate provides tax savings for higher earners.
- vs. Pennsylvania (3.07% Flat + Local): PA has a lower state flat rate, but local municipal and school district EIT taxes apply.
Virginia vs. Mid-Atlantic States Take-Home Pay Matrix ($100,000 Salary)
| State | State & Local Tax Structure | Est. State & Local Tax | Est. Federal & FICA Tax | Total Net Take-Home Pay | Difference vs Virginia |
|---|---|---|---|---|---|
| Virginia (VA - 2024/2026) | 2.0% - 5.75% (0% Local Tax) | $4,920 | $21,810 | $73,270 | Baseline ($0) |
| Maryland (MD - With 3.2% County Tax) | State (4.75%) + 3.20% Local | $7,150 | $21,810 | $71,040 | -$2,230 in MD |
| Washington D.C. (DC) | Graduated up to 6.50% / 8.50% | $5,850 | $21,810 | $72,340 | -$930 in DC |
| North Carolina (NC) | 4.25% / 3.99% Flat Rate | $3,708 | $21,810 | $74,482 | +$1,212 in NC |
| Pennsylvania (PA - 1% Local EIT) | 3.07% Flat + 1.0% Local EIT | $4,070 | $21,810 | $74,120 | +$850 in PA |
| West Virginia (WV) | Graduated up to 5.12% | $4,380 | $21,810 | $73,810 | +$540 in WV |