Virginia state income tax rates and calculator

Virginia personal income tax rates for 2024

Virginia’s income tax rates are assessed over four tax brackets. The same tax brackets apply no matter what your filing status (single, married filing jointly, etc.).

Like the U.S. tax system, Virginia levies taxes using a graduated, or progressive, tax system. In this type of tax system, your marginal tax rate is the top rate you pay, but your effective, or actual, tax rate is a blend of tax rates, and is generally lower than your marginal rate.

For example, as you can see from the table below, a taxpayer in Virginia with $25,000 in taxable income in 2024 will pay a 2 percent tax rate on their first $3,000 of income, then a 3 percent tax rate on their next $2,000 of income, then 5 percent on the next $12,000 and 5.75 percent on $8,000 (that’s how much of their income falls into the last bracket). To get their total tax bill, the taxpayer must add up the tax from each bracket. Read more about marginal vs. effective tax rates.

Source: Virginia Department of Taxation

Virginia state income taxes are due by May 1. For those who can’t file by the deadline, there is an automatic six-month extension to Nov. 1. However, your tax bill is still due May 1, and there may be penalties and interest if it isn’t paid by that date.

Who has to file Virginia state taxes?

Virginia residents are required to file state taxes if they meet a certain income threshold. Those thresholds are:

• $11,950 for single and married filing separately filers
• $23,900 for married filing jointly filers

However, those with income below those levels should file a state tax return if they’re due a tax refund — for example, for money withheld in their paychecks.

Is there a personal exemption or standard deduction in Virginia?

Yes, Virginia offers both personal exemptions and a standard deduction.

Virginia allows an exemption of $930 each for the tax filer, their spouse and dependents. Additional exemptions of $800 each are allowed for taxpayers who are over 65 or blind.

The state increased the standard deduction for tax years 2024 and 2025. However, the amounts noted in the table below are currently scheduled to revert back to much lower amounts ($3,000 for single filers and $6,000 for filing-jointly couples) for tax year 2026.

Married filing jointly couples may be eligible for a Spouse Tax Adjustment, which reduces their taxes by up to $259 if both spouses earned income during the tax year and their joint taxable income is more than $3,000.

Virginia sales tax rate

Virginia’s state sales tax rate is 5.3 percent. Some local jurisdictions have additional sales taxes that bump the combined state and local sales tax rate up to 6 percent or 7 percent. However, groceries and certain personal hygiene items are taxed at 1 percent statewide.

Other things to know about Virginia taxes

• Virginia has no state property tax; property taxes are set and collected at the local government level. The effective (average) property tax rate is 0.72 percent, according to the Tax Foundation.
• The state has no inheritance or estate tax.
• The corporate tax rate is 6 percent and corporate tax returns are due April 15.
• The gasoline tax is 30.8 cent per gallon, effective July 1, 2024 to June 30, 2025.
• The cigarette tax is 60 cents per pack.
• An annual litter tax is imposed on all Virginia businesses that were in operation on Jan. 1 of the tax year. The tax is $20 per year for each location of manufacturers, wholesalers, distributors or retailers of consumer products, and $50 per location where groceries, soft drinks and beer are sold. The tax revenues are deposited in the Litter Control and Recycling Trust Fund.