{"country":"us","countryName":"United States","year":"2026","yearLabel":"2026","isCurrent":true,"region":{"code":"va","slug":"virginia","name":"Virginia"},"currency":"USD","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"state-income-tax-all","title":"Virginia income tax brackets: All filing statuses","group":"income-tax","kind":"bands","rows":[{"from":0,"to":3000,"rate":0.02},{"from":3000,"to":5000,"rate":0.03},{"from":5000,"to":17000,"rate":0.05},{"from":17000,"to":null,"rate":0.0575}],"source":{"title":"Virginia Tax, 2025 Form 760 Resident Individual Income Tax Instructions (Tax Rate Schedule p.35; Line 11 standard deduction; exemptions)","url":"https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf","retrievedAt":"2026-10-16"},"verified":true,"basis":"State taxable income, per year"},{"id":"state-income-tax","title":"Virginia income tax: key figures","group":"income-tax","kind":"values","rows":[{"label":"Type","value":"Progressive brackets","unit":"text"},{"label":"Top rate","value":0.0575,"unit":"rate"},{"label":"Standard deduction: Single","value":8750,"unit":"money"},{"label":"Standard deduction: Married filing jointly","value":17500,"unit":"money"},{"label":"Standard deduction: Married filing separately","value":8750,"unit":"money"},{"label":"Standard deduction: Head of household","value":8750,"unit":"money","note":"Head of household files as Filing Status 1 (single) in Virginia."},{"label":"Personal exemption (you, spouse, each dependent) (exemption)","value":930,"unit":"money"},{"label":"Additional exemption for age 65 or older, or blind (each) (exemption)","value":800,"unit":"money"}],"source":{"title":"Virginia Tax, 2025 Form 760 Resident Individual Income Tax Instructions (Tax Rate Schedule p.35; 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