Virginia Tax Brackets 2025
Virginia state income tax rates for tax year 2025 — 4 progressive brackets from 2% to 5.75%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
2%–5.75%
Brackets
4
Virginia state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,618 | 5.24% | $2,618 | 5.24% |
| $75,000 | $4,055 | 5.41% | $4,055 | 5.41% |
| $100,000 | $5,493 | 5.49% | $5,493 | 5.49% |
| $150,000 | $8,368 | 5.58% | $8,368 | 5.58% |
| $250,000 | $14,118 | 5.65% | $14,118 | 5.65% |
| $500,000 | $28,493 | 5.70% | $28,493 | 5.70% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $3,000 | 2% |
| $3,000 – $5,000 | 3% |
| $5,000 – $17,000 | 5% |
| Over $17,000 | 5.75% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $3,000 | 2% |
| $3,000 – $5,000 | 3% |
| $5,000 – $17,000 | 5% |
| Over $17,000 | 5.75% |
About Virginia's rates
Virginia's four-bracket progressive system ranges from 2% to 5.75%, with the top rate applying at just $17,000 of taxable income for single filers. That means most full-time workers reach the top bracket almost immediately. Virginia uses the same bracket thresholds for all filing statuses and provides a state standard deduction of $8,000 (single) and $16,000 (married).
Planning note
Because Virginia's top bracket kicks in so low, tax planning here is more about credits, deductions, and the Age Deduction (65+) than bracket management. If you're a DC-area commuter comparing VA vs MD vs DC, model the full state-local stack — Virginia's 5.75% single-layer rate is often simpler than Maryland's state-plus-county system or DC's 10.75% top bracket.
View 2026 Virginia tax brackets for the latest rates.
Frequently asked questions
What are the Virginia tax brackets for 2025?
Virginia has 4 progressive brackets for 2025, ranging from 2% on the lowest bracket up to 5.75% on income above $17,000 (single filer). See the full table above for every rate and threshold.
What is the top Virginia income tax rate in 2025?
5.75%, applied to taxable income above $17,000 for single filers ($17,000 for married filing jointly).
How much Virginia state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $5,493 in Virginia state income tax for 2025 — an effective rate of 5.49%. Married filing jointly with the same income owes $5,493 (5.49% effective). Federal tax is separate.
Are Virginia 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Virginia bracket thresholds in effect for tax year 2025.
Does Virginia offer a tax break for retirees?
Yes. Virginia offers an Age Deduction of $12,000 per person for taxpayers age 65 and older. The deduction applies to all income, not just retirement income. Combined with the $8,000 standard deduction (single), a 65+ Virginia filer can shield up to $20,000 from state income tax. Social Security benefits are also exempt from Virginia state tax.
Explore more Virginia tax info
Related Calculators
Paycheck Calculator
Federal, state, FICA withholding, net take-home, W-4 alignment
Federal Income Tax Calculator
10–37% brackets, $15,750 standard deduction, progressive calculation
Multi-State Tax Calculator
Multiple state income allocations, residency, part-year nonresidents
Moving States Tax
Multi-state income sourcing, WFH rules, filing requirements
Tax Burden by Income
Effective tax rate, marginal rate, cumulative federal + state tax
W-4 Withholding Optimizer
Form W-4 allowances, correct federal withholding, avoid penalties