Virginia tax tables 2026
The figures set by or for Virginia for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
Virginia income tax brackets: All filing statuses
| State taxable income, per year | Rate |
|---|---|
| $0 to $3,000 | 2% |
| $3,000 to $5,000 | 3% |
| $5,000 to $17,000 | 5% |
| Over $17,000 | 5.75% |
Source: Virginia Tax, 2025 Form 760 Resident Individual Income Tax Instructions (Tax Rate Schedule p.35; Line 11 standard deduction; exemptions) · retrieved 2026-10-16
Virginia income tax: key figures
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 5.75% |
| Standard deduction: Single | $8,750 |
| Standard deduction: Married filing jointly | $17,500 |
| Standard deduction: Married filing separately | $8,750 |
| Standard deduction: Head of householdHead of household files as Filing Status 1 (single) in Virginia. | $8,750 |
| Personal exemption (you, spouse, each dependent) (exemption) | $930 |
| Additional exemption for age 65 or older, or blind (each) (exemption) | $800 |
Source: Virginia Tax, 2025 Form 760 Resident Individual Income Tax Instructions (Tax Rate Schedule p.35; Line 11 standard deduction; exemptions) · retrieved 2026-10-16
Employee contributions
Virginia supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | 5.75% |
Source: Virginia Tax, Income Tax Withholding Guide for Employers (Rev. 10/26), Supplemental Wage Payments, pp.19–20 · retrieved 2026-10-16
Employer costs
Virginia state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $8,000 |
| New employer rate | 2.5% |
| Experience-rated range: lowest | 0.1% |
| Experience-rated range: highest | 6.2% |
Virginia's new-employer base rate is 2.5% plus add-ons set each year, which are not included here.
Source: Virginia Employment Commission, Employer FAQ: wage base · retrieved 2026-10-16
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Official sources
- Income Tax Withholding Guide for Employers (Rev. 10/26) · retrieved 2026-10-16
- Withholding Tables for Wages Paid after July 1, 2025 · retrieved 2026-10-16
- Form VA-4 Employee's Virginia Income Tax Withholding Exemption Certificate (Rev. 04/26) · retrieved 2026-10-16
- 2025 Form 760 Resident Individual Income Tax Instructions · retrieved 2026-10-16
- New Virginia Tax Laws (published July 7, 2026) · retrieved 2026-10-16
- Virginia Employment Commission, Employer FAQ: wage base · retrieved 2026-10-16
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