Virginia’s top rate of 5.75% kicks in at just $17,000 of taxable income, so most full-time workers pay it on most of their pay. What moves your withholding is the VA-4: each exemption is worth $930, far less than a federal dependent credit.
Rates 2%, 3%, 5% and 5.75%; top rate above $17,000
$8,750 standard deduction in the 2026 formula
$930 per personal or dependent exemption; $800 for age 65+ or blind
Optional 5.75% flat rate on bonuses
No local income tax
Estimated take-home this week
$918.35
from $1,153.85 gross. You keep 80%.
80%
Take-home payFederal income taxSocial Security & MedicareState taxes
Gross pay$1,153.85
Take-home pay$918.35
Taxes withheld
20.4%
of gross pay, all taxes combined
Marginal rate
25.4%
taken from your next extra dollar
Federal bracket
12%
estimated, after the standard deduction
2026 tax year, rules last verified November 12, 2026. An estimate, not tax advice. How we calculate
Your tax rate as pay rises
Each extra dollar you earn loses about 25¢ to taxes, but across all your pay the average is 20¢. A raise never lowers your take-home: only the dollars above a bracket line pay the higher rate.
Effective rate (all taxes ÷ pay)Marginal rate (tax on the next dollar)
Show as a table
Annual pay
Effective
Marginal
$15,000
8.6%
12.7%
$30,000
15.4%
25.4%
$45,000
18.7%
25.4%
$60,000
20.4%
25.4%
$75,000
22.5%
35.4%
$90,000
24.7%
35.4%
$105,000
26.2%
35.4%
$120,000
27.4%
35.4%
$135,000
28.5%
37.4%
$150,000
29.3%
37.4%
The same paycheck in every state
Same pay, W-4 and benefits; each state’s default withholding answers, no local taxes. Take-home per week:
Virginia ranks #37 of 51 for this paycheck. The spread from best to worst is $84.49 per week.
Virginia’s formula multiplies your paycheck by the pay periods in a year (300 for daily pay), subtracts $8,750 plus $930 per exemption and $800 per age or blindness exemption, applies the four rates, and divides by the pay periods.
The standard deduction in the formula is $8,750 whatever your filing status. It is scheduled to fall back to $3,000 after 2026 unless the General Assembly extends it.
Bonuses paid with regular pay are added to that check. Bonuses paid separately can be withheld at a flat 5.75%, which is what this calculator uses.
Virginia follows federal treatment of pre-tax deductions: 401(k), health premiums, HSA and FSA contributions lower your Virginia wages.
Virginia withholding rates, 2026 (annualized taxable income)
Virginia withholding rates, 2026 (annualized taxable income)
None. Virginia cities and counties do not tax wages, so a paycheck in Arlington or Richmond has the same withholding as one anywhere else in the state.
Payroll programs and contributions
Virginia has no state disability, paid family leave or employee unemployment deduction.
Filling out the VA-4
Line 1 counts you, your spouse (unless they claim themselves on their own VA-4) and each dependent.
Line 2 adds one for each of you who is 65 or older and each who is blind.
Without a VA-4 your employer withholds as if you claimed zero exemptions.
Residents of DC, Kentucky, Maryland, Pennsylvania and West Virginia who qualify under reciprocity claim exemption on the VA-4.
The $8,750 standard deduction (raised from $8,500 for wages paid after July 1, 2025) applies all year.
Rates and exemption amounts are unchanged.
The higher standard deduction is scheduled to expire after 2026.
Living or working across state lines
Virginia has reciprocity with DC and Kentucky for daily commuters, and with Maryland, Pennsylvania and West Virginia for people who live there and have only wage income from Virginia. Those workers claim exemption on the VA-4. Virginians who work in DC owe no DC tax; they file D-4A with their employer.
Virginia paycheck questions
How much Virginia tax comes out of a $1,000 weekly paycheck?
With one exemption: $52,000 − $8,750 − $930 leaves $42,320, taxed at $2,175.90 a year, or $41.84 a week.
How much does each dependent lower my Virginia withholding?
Each exemption takes $930 off taxable income, worth about $53.48 a year at 5.75%. A family claiming four exemptions on $1,000 a week has $38.76 withheld instead of $41.84.
Is my bonus taxed at 5.75% in Virginia?
If it is paid separately from your regular pay, your employer may withhold a flat 5.75%. If it comes in the same check, it is added to your wages and run through the formula.
I live in Virginia and work in DC. Which tax do I pay?
Virginia. DC can’t tax nonresidents, so file Form D-4A with your employer and a VA-4 so Virginia tax is withheld.
Virginia sources
Virginia rules for the 2026 tax year, last verified November 12, 2026. Federal sources are on the methodology page.