Tax Year 2023 Virginia Income Tax Brackets
| Tax Bracket | Tax Rate |
|---|---|
| $0.00+ | 2% |
| $3,000.00+ | 3% |
| $5,000.00+ | 5% |
| $17,000.00+ | 5.75% |
| Tax Bracket | Tax Rate |
|---|---|
| $0.00+ | 2% |
| $3,000.00+ | 3% |
| $5,000.00+ | 5% |
| $17,000.00+ | 5.75% |
Virginia's income tax brackets were last changed fifteen years ago for tax year 2009, and the tax rates have not been changed since at least 2001.
Virginia has four marginal tax brackets, ranging from 2% (the lowest Virginia tax bracket) to 5.75% (the highest Virginia tax bracket). Each marginal rate only applies to earnings within the applicable marginal tax bracket , which are the same in Virginia for single filers and couples filing jointly.
The Federal Income Tax, by contrast, has different tax brackets for Single, Married Filing Jointly, and Head of Household taxpayers.
How do Virginia tax brackets work?
Technically, you don't have just one "tax bracket" - you pay all of the Virginia marginal tax rates from the lowest tax bracket to the tax bracket in which you earned your last dollar. For comparison purposes, however, your Virginia tax bracket is the tax bracket in which your last earned dollar in any given tax period falls.
You can think of the bracketed income tax as a flat amount for all of the money you earned up to your highest tax bracket, plus a marginal percentage of any amount you earned over that. The chart below breaks down the Virginia tax brackets using this model:
| For earnings between $0.00 and $3,000.00, you'll pay 2% |
| For earnings between $3,000.00 and $5,000.00, you'll pay 3% plus $60.00 |
| For earnings between $5,000.00 and $17,000.00, you'll pay 5% plus $120.00 |
| For earnings over $17,000.00, you'll pay 5.75% plus $720.00 |
| For earnings between $0.00 and $3,000.00, you'll pay 2% |
| For earnings between $3,000.00 and $5,000.00, you'll pay 3% plus $60.00 |
| For earnings between $5,000.00 and $17,000.00, you'll pay 5% plus $120.00 |
| For earnings over $17,000.00, you'll pay 5.75% plus $720.00 |
Virginia Income Tax Calculator
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You can use the income tax estimator to the left to calculate your approximate Virginia and Federal income tax based on the most recent tax brackets.
Keep in mind that this estimator assumes all income is from wages, assumes the standard deduction, and does not account for tax credits.
For a more detailed estimate that takes these factors into account, click "View Detailed Estimate" (this will will redirect to an external website).
Virginia Tax Deductions
When calculating your Virginia income tax, keep in mind that the Virginia state income tax brackets are only applied to your adjusted gross income (AGI) after you have made any qualifying deductions.
Qualifying deductions might include an itemized deduction, the Virginia standard deduction, exemptions for dependants, business expenses, etc.
Remember that Virginia may have very different deduction laws from the Federal Income Tax, so you may have to write a whole new list of deductions for your Virginia income tax return.
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VA income tax forms are available as PDFsVirginia Standard Deductions & Personal Exemption Amounts
In addition to marginal tax brackets, one of the major features of the Virginia income tax is deductions. The three most common deductions encountered by taxpayers are the Virginia Standard Deduction, the Virginia Personal Exemption, and the Virginia Dependent Deduction. The current values of these deductions for tax year 2024 are as follows:
| Standard Deduction (Single) | Standard Deduction (MFJ) | Personal Exemption | Dependant Exemption |
|---|---|---|---|
| $8,000.00 | $16,000.00 | $930.00 | $930.00 |
The standard deduction, which Virginia has, is a deduction that is available by default to all taxpayers who do not instead choose to file an itemized deduction. Essentially, it translates to $8,000.00 per year of tax-free income for single Virginia taxpayers, and $16,000.00 for those filing jointly.
The Personal Exemption, which is supported by the Virginia income tax, is an additional deduction you can take if you (and not someone else) are primarily responsible for your own living expenses. Likewise, you can take an additional dependent exemption for each qualifying dependent (like a child or family member), who you financially support.
The Federal income tax also has a standard deduction, personal exemptions, and dependant deductions, though they are different amounts than Virginia's and may have different rules.
Head over to the Federal income tax brackets page to learn about the Federal Income Tax, which applies in all states nationwide.
Sources & Citations
Disclaimer: While we do our best to keep this list of Virginia income tax rates up to date and complete, we cannot be held liable for errors or omissions. Is info on this page missing or out-of-date? Please let us know so we can fix it!
The Virginia tax brackets on this page have been updated for tax year 2024, and are the latest brackets available. States often adjust their tax brackets on a yearly basis, so make sure to check back later for Virginia's updated tax year 2025 tax brackets!
Tax Data Sources:
- The Virginia tax brackets on this page were last updated from the Virginia Department of Taxation in 2024. Please contact us if any of our Virginia tax data is incorrect or out of date.
- Virginia tax return forms are available on the Virginia tax forms page or the Virginia Department of Revenue.
- Before the official 2024 Virginia income tax brackets are released, the brackets used on this page are an estimate based on the previous year's brackets. These numbers are subject to change if new Virginia tax tables are released.
- The Virginia income tax estimator tool is provided by Tax-Rates.org .