Payroll & Tax

Virginia Paycheck Calculator 2025–26

Updated June 2026
2025–26 VA & Federal tax rates
Reviewed by a CPA
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Virginia's $8,000 State Standard Deduction: Why a $65,000 Richmond Salary Generates $3,020 in State Tax While the Federal System Only Taxes $50,400 of the Same Income

Virginia's state standard deduction is $8,000 for single filers, compared to the federal $14,600. That gap means Virginia taxes $6,600 more of your income at the state level than the federal government does. On a $65,000 salary, you pay Virginia tax on $57,000 while the IRS only taxes $50,400, a $6,600 difference that costs an additional $380 in state tax compared to what you would owe if Virginia matched the federal deduction.

VA Taxable Income = Gross Pay − $8,000 (single) or $16,000 (MFJ)
Federal Taxable Income = Gross Pay − $14,600 (single) − Pre-tax deductions
VA Tax = 2% × $3,000 + 3% × $2,000 + 5% × $12,000 + 5.75% × (taxable − $17,000)
Gross SalaryVA Taxable (single)Federal TaxableVA State TaxVA Effective Rate
$30,000$22,000$15,400$1,0083.4%
$50,000$42,000$35,400$2,1984.4%
$65,000$57,000$50,400$3,0204.6%
$80,000$72,000$65,400$3,8834.9%
$100,000$92,000$85,400$5,0335.0%
$150,000$142,000$135,400$7,9085.3%

Virginia Progressive Brackets and the 5.75% Top Rate at $17,000: Why Most Virginia Workers Pay Near the Maximum Rate on the Bulk of Their Income

Virginia's 5.75% top rate activates at just $17,000 of taxable income, not $17,000 of gross income. For a single filer earning $65,000, the $17,000 bracket threshold is crossed at roughly $25,000 in gross income (after the $8,000 deduction). That means approximately 70% of a typical Virginia worker's state taxable income is taxed at the top 5.75% rate. The lower brackets, 2%, 3%, and 5%, generate only $720 in combined tax regardless of income level above $17,000.

VA Taxable Income RangeRateTax in BracketCumulative Tax
$0 – $3,0002%$60$60
$3,001 – $5,0003%$60$120
$5,001 – $17,0005%$600$720
Above $17,0005.75%5.75¢ per dollar$720 + 5.75%

For comparison, states like Maryland top out at 5.75% but have a higher bracket threshold of $250,000. Virginia reaches that same 5.75% rate at $17,000, meaning a worker earning $25,000 gross already pays the maximum Virginia rate on most of their income.

Five Virginia Paycheck Calculation Errors That Produce Wrong Take-Home Estimates

Applying 5.75% to gross income instead of taxable income
Virginia's 5.75% rate applies after the $8,000 state standard deduction, not to your gross pay. On a $65,000 salary, the taxable base is $57,000, so the effective rate on gross income is 4.6%, not 5.75%.
Using the federal standard deduction for state tax
Virginia's standard deduction is $8,000 single / $16,000 MFJ, not the federal $14,600 / $29,200. Using the federal deduction understates your Virginia taxable income by $6,600 for single filers and $13,200 for married filers.
Assuming no state tax effect from pre-tax deductions
Virginia generally conforms to federal treatment of 401(k) and health insurance pre-tax deductions. A $5,000 annual 401(k) contribution reduces both federal and Virginia taxable income, saving approximately $288 in state tax at the 5.75% rate.
Treating head of household like single for Virginia purposes
Virginia does not have a separate head of household standard deduction category. HOH filers use the single $8,000 deduction at the state level, even though the federal standard deduction is $21,900 for HOH, a significant difference to account for.
Expecting your pay stub to exactly match this calculator
Virginia employer withholding uses exemption allowances on Form VA-4, not just the standard deduction. If your VA-4 claims more or fewer exemptions than the default, your actual withholding will differ from this estimate.

Frequently Asked Questions

Virginia uses progressive tax brackets: 2% on the first $3,000, 3% on $3,001–$5,000, 5% on $5,001–$17,000, and 5.75% on income above $17,000. Most Virginia residents effectively pay close to 5.75% on the bulk of their income since the bracket thresholds are relatively low.

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Sources & References

1
Confirms Virginia's four progressive tax brackets (2%, 3%, 5%, 5.75%) and the $8,000/$16,000 standard deduction for tax year 2025.
2
Source for 2025 federal income tax brackets, standard deduction amounts ($14,600 single, $29,200 married), and FICA withholding rates.
3
Source for the $176,100 Social Security wage base and 6.2% employee FICA rate for 2025.
HR
Hassaan Rasheed
Developer and Researcher, CalculatorFlux

Researches and verifies the formulas, methodology, and source data behind each calculator on CalculatorFlux. All tools are built and checked against the cited references before publication.

Last updated: June 2026
Virginia Tax Rates 2025
TaxRate / Amount
VA Top Rate5.75%
VA Std Ded. (single)$8,000
VA Std Ded. (married)$16,000
Social Security6.20%
Medicare1.45%
SS Wage Base 2025$176,100
Federal Std Ded. (single)$14,600
401(k) Limit 2025$23,500
Pro Tip
Virginia does not tax Social Security benefits. Government employees who retire from federal, state, or local service can exclude up to $20,000 of pension income from Virginia tax after age 55 ($12,000 before age 65). Retirees in Northern Virginia often pay a much lower effective state rate than working residents.
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