Virginia State Income Tax Filing
2% to 5.75%
Top marginal rate
5.75%, reached at only $17,000 of taxable income
Filing deadline
May 1 — two weeks after the federal deadline
Standard deduction
$8,750 single / $17,500 joint
Personal exemption
$930 per person
Virginia income tax at a glance
Virginia is technically a graduated-rate state and effectively a flat one. There are four brackets, but the top rate of 5.75% begins at just $17,000 of taxable income — so essentially every working filer in Virginia reaches the top band, and the lower rates apply to a slice so small they barely register. The genuinely distinctive thing about Virginia is the deadline: individual returns are due May 1, two weeks after the federal date, under Virginia Code § 58.1-341. That trips up people who assume the state follows the IRS calendar, and it also means a Virginia return can still be filed on time after the federal one is already late. Northern Virginia adds a second wrinkle, because a very large number of filers live in one jurisdiction and work in DC or Maryland, and Virginia's reciprocity arrangements determine which of them actually taxes those wages.
Virginia tax rates
| Rate | Taxable income |
|---|---|
| 2% | $0 – $3,000 |
| 3% | $3,000 – $5,000 |
| 5% | $5,000 – $17,000 |
| 5.75% | $17,000 and over |
Virginia tax rates for single filers: 2% from $0 to $3,000; 3% from $3,000 to $5,000; 5% from $5,000 to $17,000; 5.75% above $17,000.
Virginia tax rates for married filing jointly: 2% from $0 to $3,000; 3% from $3,000 to $5,000; 5% from $5,000 to $17,000; 5.75% above $17,000.
- Standard deduction
- $8,750 single · $17,500 joint
- Personal exemption
- $930 per person
Rates and thresholds as of . State legislatures change these mid-year and several states index brackets annually — check against Virginia Tax before relying on a figure.
What to watch out for in Virginia
- Virginia's individual filing deadline is May 1 under Va. Code § 58.1-341, not April 15. If the date falls on a weekend or holiday it moves to the next business day.
- Because the top bracket starts at $17,000 of taxable income, Virginia behaves like a flat 5.75% state for almost anyone with a full-time salary. The graduated structure has very little practical effect.
- Virginia has reciprocity arrangements with the District of Columbia, Maryland, Pennsylvania, West Virginia and Kentucky. Where reciprocity applies, wages are generally taxed only by your state of residence, which is the single most useful fact for a Northern Virginia commuter.
- Virginia grants an automatic six-month filing extension with no application required, though payment is still due by the original date.
Forms and deadlines
- Which form
- Form 760 for residents, Form 760PY for part-year residents, Form 763 for non-residents
- Deadline
- May 1, not April 15 — Virginia sets its own individual filing deadline.
- State authority
- Virginia Tax
Federal deadlines are separate from state ones. Our US tax deadlines page covers the federal calendar, and the federal tax brackets apply on top of whatever Virginia charges.
Where these figures come from
Rates, bracket floors, standard deductions and exemptions are taken from the compilation below, stated as of January 1, 2026 and built from state statutes, forms and instructions. The state authority is always the final word on your own position.
Reviewed by Teja K, CPA · last reviewed . General information, not tax advice for your situation. State tax law changes frequently — confirm before acting.
Virginia tax questions
When are Virginia state taxes due?
May 1, not April 15. Virginia sets its own individual filing deadline under Va. Code § 58.1-341, and if May 1 falls on a Saturday, Sunday or legal holiday it moves to the next business day. Virginia also grants an automatic six-month extension to file without any application, but tax owed is still due by the original date and interest runs from then.
What is the Virginia income tax rate?
Four brackets: 2% on the first $3,000 of taxable income, 3% from $3,000, 5% from $5,000 and 5.75% above $17,000. Because the top band starts so low, most filers with a full-time salary are paying 5.75% on the great majority of their income. Figures are as of January 1, 2026.
I live in Virginia and work in Washington DC. Where do I pay tax?
Virginia, in most cases. Virginia and the District of Columbia have a reciprocity arrangement, so wages earned in DC by a Virginia resident are generally taxable only by Virginia, and you file a Virginia return rather than a DC one. Your employer should be withholding Virginia tax. Virginia has similar arrangements with Maryland, Pennsylvania, West Virginia and Kentucky.
Which Virginia return do I file?
Form 760 if you were a full-year resident, Form 760PY if you were a part-year resident, and Form 763 if you were a non-resident with Virginia-source income. Part-year filers prorate the standard deduction and exemptions to the Virginia portion of the year rather than claiming them in full.
Does Virginia tax Social Security or retirement income?
Social Security benefits are not taxed by Virginia. Other retirement income is generally taxable, though Virginia provides an age deduction for older taxpayers that is subject to an income-based reduction. The deduction is claimed on the return and Virginia Tax publishes the current thresholds.
We file Virginia returns alongside your federal
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