Virginia tax rules
How Virginia taxes your salary in 2026
Virginia uses four progressive income tax brackets, but the structure functions almost like a flat tax because the top 5.75% rate begins at just $17,000 of taxable income. Below that, three small brackets (2%, 3%, 5%) apply, providing minor relief on the first slice. After the state standard deduction of $8,500 (single) or $17,000 (married), most full-time workers land squarely in the 5.75% bracket.
Virginia 2026 income tax brackets
| Rate | VA taxable income |
|---|---|
| 2% | $0 – $3,000 |
| 3% | $3,000 – $5,000 |
| 5% | $5,000 – $17,000 |
| 5.75% | Over $17,000 |
Virginia taxable income = gross minus the $8,500 standard deduction (single) or $17,000 (married).
No local income tax: Virginia's biggest paycheck advantage
Virginia does not allow any city or county to levy a local income, wage or earnings tax. This is a genuine advantage for workers in the high-cost DC metro area. Across the Potomac, Maryland adds a county income tax of 2.25% to 3.2% on top of its state rate, and Washington DC itself charges 4% to 10.75%. A Virginia resident working in the region keeps meaningfully more per paycheck.
Your Virginia salary at three income levels
Single filer, standard deduction ($8,500), no pre-tax contributions.
| Gross salary | Federal tax | FICA | State tax | Take-home | Eff. rate |
|---|---|---|---|---|---|
| $55,000 | -$4,420 | -$4,208 | -$2,416 | $43,956 | 20.1% |
| $80,000 | -$8,770 | -$6,120 | -$3,854 | $61,256 | 23.4% |
| $120,000 | -$17,570 | -$9,180 | -$6,154 | $87,096 | 27.4% |
Single filer, standard deduction, 2026 rates. No pre-tax contributions or local taxes included.
The DC metro tax map: Virginia vs. Maryland vs. DC
The Washington DC metropolitan area spans three tax jurisdictions, and the differences are substantial. Here is how a $100,000 salary breaks down for a single filer in each:
| Jurisdiction | State/DC tax | Local tax | Total state+local |
|---|---|---|---|
| Virginia | ~$5,004 | $0 | ~$5,004 |
| Maryland (Montgomery Co.) | ~$4,750 | ~$2,700 | ~$7,450 |
| Washington DC | ~$5,200 | $0 | ~$5,200 |
Approximate. Maryland county tax varies by jurisdiction (2.25%–3.2%). DC rates are progressive 4%–10.75%.
Virginia's advantage over Maryland is clear: roughly $2,400 per year at the $100,000 level. Against DC, the difference is smaller — about $200 — but Virginia residents also tend to have access to lower property taxes and more affordable housing in the outer suburbs.
If you live in Virginia but work in DC, you file Virginia taxes only. Virginia does not have a commuter tax, and DC does not tax non-residents. If you live in Maryland and work in DC, you file Maryland taxes (including county tax) and receive credit for DC taxes withheld. The reciprocal agreements mean you generally do not owe tax in both jurisdictions, but the net effect is that your home state's rate applies.
Standard deduction and personal exemption details
Virginia's $8,500 standard deduction (single) is notably lower than the federal $16,100. This means $7,600 more of your income is subject to Virginia tax compared to what the federal government taxes at its lowest brackets. Virginia also provides a personal exemption of $930 per person, which is not included in the calculator's simplified model but further reduces taxable income slightly.
For a single filer earning $80,000: Virginia taxable income is $80,000 - $8,500 - $930 = $70,570. The calculator uses $71,500 (without the personal exemption), so your actual Virginia tax is slightly lower than shown — roughly $50 less.
For married couples, the standard deduction doubles to $17,000 and each spouse gets a $930 exemption ($1,860 total). This provides meaningful relief at lower income levels but becomes less impactful as income rises, since the 5.75% rate applies to almost all taxable income regardless.
If you itemize on your federal return and your itemized deductions exceed Virginia's standard deduction, you may choose to itemize on your Virginia return as well. However, Virginia does not conform to the federal SALT deduction cap, so state-level itemization rules differ from federal ones.
Virginia compared to the Mid-Atlantic
North Carolina charges a flat 4.5%, significantly lower than Virginia's effective rate. Pennsylvania has a flat 3.07% but Philadelphia adds its own wage tax. Virginia's strength is the combination of no local tax with moderate state rates and proximity to the federal government's high-paying labor market.
Questions
Virginia salary after taxes FAQ
How much is an $80,000 salary after taxes in Virginia?
A single filer earning $80,000 in Virginia keeps approximately $61,256 per year after federal income tax, FICA and Virginia state tax. That is about $5,105 per month. No local income tax applies.
Why does Virginia's top rate start at just $17,000?
Virginia has not meaningfully adjusted its bracket thresholds in decades. The $17,000 top-bracket entry point means nearly every full-time worker is in the 5.75% bracket, making the system function like a near-flat tax with small deductions for the first $17,000.
Is Virginia or Maryland better for take-home pay?
Virginia, in most cases. Maryland's top state rate (5.75%) is the same as Virginia's, but Maryland counties add 2.25% to 3.2% in local income tax. A worker earning $100,000 saves about $2,400 per year by living in Virginia versus Montgomery County, Maryland.
Does Virginia have any local income taxes?
No. Virginia law does not permit cities, counties or any locality to levy an income, wage or earnings tax. Your only income tax layer is the state rate.
What is Virginia's standard deduction for 2026?
Virginia allows a standard deduction of $8,500 for single filers and $17,000 for married filing jointly, plus a personal exemption of $930 per person. These amounts are lower than the federal standard deduction, so more of your income is subject to state tax.
How much tax does a Northern Virginia commuter pay?
A Northern Virginia resident earning $100,000 pays about $5,004 in Virginia state tax on top of federal and FICA. If they commute to DC, they file Virginia taxes only. Total effective rate including all taxes is about 25.8%.
How does Virginia's standard deduction compare to other states?
Virginia's $8,500 single deduction is lower than many peers. Missouri and South Carolina both use the federal standard deduction ($16,100), and Ohio exempts the first $26,050 entirely. Virginia's lower deduction means more income is exposed to the 5.75% top rate.
How does Virginia compare to North Carolina?
North Carolina charges a flat 4.5% versus Virginia's effective 5.6% on most incomes. On a $100,000 salary, North Carolina state tax is roughly $3,800 versus Virginia's $5,004 — saving about $1,200 per year. Neither state has local income taxes.
- Sources: Virginia Department of Taxation (2026 brackets; $8,500 single standard deduction) · IRS Rev. Proc. 2025-32 · SSA 2026 OASDI wage base $184,500.
- 🔄 Last updated July 2026 · Tax year 2026
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