What is Virginia Income Tax? Rates & Tax Brackets

Updated for tax year 2025.

If you live or work in Virginia, you’ll likely need to file a Virginia state income tax return along with your federal return. Virginia uses four income tax rates that apply to the same income ranges regardless of filing status.

This guide explains Virginia’s 2025 income tax rates and brackets, standard deduction, available exemptions and deductions, and the updates for the current tax year. When you’re ready to file, TaxAct® automatically applies Virginia’s tax rules to help you accurately prepare your Virginia return alongside your federal return.

What is the Virginia state income tax?

Virginia state income tax is a tax on income earned by individuals. It is collected by the Virginia Department of Taxation and helps fund state services.

Virginia uses a simplified income tax structure that generally follows federal income tax laws. Your federal adjusted gross income is the starting point for determining your Virginia tax, and Virginia applies its own additions, subtractions, deductions, and exemptions to arrive at Virginia taxable income. For tax year 2025, Virginia’s individual income tax rates range from 2% to a top rate of 5.75%.

Virginia income tax rates and tax brackets

To estimate your Virginia tax bill or refund, it helps to understand the state’s income tax brackets. Virginia state income tax rates have only four brackets, regardless of filing type or income level. The state’s top tax bracket starts at just $17,000. Here are the tax brackets and Virginia tax rates for 2025:

Taxable IncomeTax RateUp to $3,0002%$3,001-$5,0003%$5,001-$17,0005%Over $17,0005.75%

If you need more information on how federal tax brackets work, you can use our tax bracket calculator for federal taxes. Use the 2025 Virginia tax rate schedule to determine your tax based on Virginia taxable income.

Virginia standard deduction

If you claimed the standard deduction on your federal return, you must also claim the standard deduction on your Virginia return. For tax year 2025, Virginia’s standard deduction amounts are $8,750 for single filers and married individuals filing separately, and $17,500 for married couples filing jointly.

If you itemized deductions on your federal return, you must also itemize on your Virginia return using Virginia Schedule A. If someone else can claim you as a dependent on their federal return, your Virginia standard deduction may be limited to your earned income. See the Virginia Department of Taxation deductions page for details.

Virginia exemptions

Virginia allows personal exemptions that reduce your Virginia taxable income. For tax year 2025, you may claim $930 for each personal exemption in Section A of Form 760, including for yourself, your spouse (if applicable), and each dependent you claim on your federal return.

Virginia also allows an additional $800 exemption for each qualifying taxpayer who is age 65 or older or blind (Section B). To calculate an individual’s Virginia taxable income, many types of income may be subtracted from federal adjusted gross income before applying deductions and exemptions. For instance, certain portions of disability income, wages earned while working in the Virginia National Guard, and Virginia College Savings plan distributions may qualify. Learn more about Virginia tax deductions or view a complete list of Virginia subtractions from income.

Virginia tax changes for 2025

For tax year 2025, Virginia’s four-bracket rate structure remains in place with a top marginal rate of 5.75% on taxable income over $17,000. The Virginia standard deduction increased to $8,750 for single filers and $17,500 for married couples filing jointly, up from $8,500 and $17,000 in 2024.

Virginia also updated its conformity to the Internal Revenue Code for tax year 2025, including adjustments related to recent federal tax legislation. Some Virginia returns may require additional conformity additions or subtractions. See the 2025 Form 760 instructions and Virginia Tax Bulletins at tax.virginia.gov for details.

FAQs

Does Virginia have a state income tax?

Yes, Virginia has a state income tax. Virginia uses four income tax rates for tax year 2025 — 2%, 3%, 5%, and 5.75% — applied to the same income ranges regardless of filing status.

What is the Virginia income tax rate?

Virginia’s 2025 income tax rates are 2%, 3%, 5%, and 5.75%. The rate that applies depends on your Virginia taxable income. The top marginal rate for 2025 is 5.75% on taxable income over $17,000.

What are the Virginia income tax brackets for 2025?

Virginia’s 2025 tax brackets are the same for all filers: 2% on income up to $3,000, 3% on income from $3,001 to $5,000, 5% on income from $5,001 to $17,000, and 5.75% on income over $17,000. See the Virginia income tax brackets table above.

How does Virginia state income tax work?

Virginia state income tax generally starts with your federal adjusted gross income, then applies Virginia-specific additions, subtractions, deductions, and exemptions to arrive at Virginia taxable income. Virginia tax is then calculated using the state’s tax rate schedule or tax tables.

Do I have to file a Virginia state tax return?

You may need to file a Virginia state tax return if you are a Virginia resident required to file a federal return, or if you have Virginia-source income as a nonresident or part-year resident. Filing requirements depend on your income, residency, and other factors, so check Virginia Department of Taxation guidance for your situation.

What is the Virginia standard deduction for 2025?

For 2025, the Virginia standard deduction is $8,750 for single filers and married filing separately, and $17,500 for married couples filing jointly. If you itemized on your federal return, you must generally itemize on your Virginia return as well.

How much is Virginia state income tax?

There isn’t one Virginia state income tax amount that applies to everyone. How much you owe depends on your Virginia taxable income, available deductions and exemptions, and the 2% to 5.75% tax rates. Use the brackets above and the Virginia tax tables as a starting point.

Why is my Virginia tax return different from my federal return?

Virginia generally follows federal tax law, but Virginia has its own additions, subtractions, deductions, exemptions, and credits that can make your Virginia taxable income different from your federal return. For tax year 2025, Virginia updated its Internal Revenue Code conformity rules, so some recent federal tax changes may apply differently on your Virginia return.

The good news is that our tax software automatically applies Virginia’s current tax rules when preparing your state return, so you don’t have to calculate these differences yourself.

For more information, visit the Virginia Department of Taxation. If you’d like to learn more about recent federal tax law changes, see our OBBBA tax changes guide.

The bottom line

Virginia has a simplified state income tax with four 2025 rates — 2%, 3%, 5%, and 5.75% — applied to the same income ranges for all filers. Knowing the brackets, standard deduction, and available exemptions can help you estimate what you may owe or get back.

When you’re ready to file, TaxAct can help you prepare your federal and Virginia returns in one place so you can file with confidence.

Already filed your taxes and waiting for your refund? Learn more about where your Virginia state tax refund is.

This article is for informational purposes only and not legal or financial advice.

All TaxAct offers, products and services are subject to applicable terms and conditions.

Citations

Virginia Department of Taxation. “Deductions.” Accessed 23 July 2026.Virginia Department of Taxation. “Subtractions from Income.” Accessed 23 July 2026.Virginia Department of Taxation. “2025 Form 760 Instructions.” Accessed 23 July 2026.Virginia Department of Taxation. “2025 Tax Rate Schedule.” Accessed 23 July 2026.

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