State income tax · Virginia
Virginia income tax rates
Virginia's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 5.75%
- Lowest rate
- 2%
- Brackets (single)
- 4
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 2% |
| $3,000 | 3% |
| $5,000 | 5% |
| $17,000 | 5.75% |
Notes
Virginia's brackets are fixed in statute (not indexed) and the same table applies to every filing status, so joint filers use the same thresholds as single filers. Virginia Tax's 2026 legislative summary lists no rate change; the 2026 Appropriation Act changed only standard deduction amounts for 2027 onward.
Sources
We read each source on the date shown and quote the line we relied on.
- Code of Virginia 58.1-320 (Imposition of tax) (external site)
Five and three-quarters percent on income in excess of $17,000 for taxable years beginning on and after January 1, 1990.
- Code of Virginia 58.1-320 (first bracket) (external site)
Two percent on income not exceeding $3,000
- 2026 Form 760ES instructions, Tax Rate Schedule (external site)
$ 17,000 $ 720 + 5.75% $ 17,000
- 2026 Legislative Summary (tax bulletin 26-82) (external site)
increases the standard deduction from $8,750 to $9,200 for single filers