2025 Virginia Income Tax Brackets
Virginia (VA) uses 4 progressive income tax brackets ranging from 2.0% to 5.8% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 2.0% | $0 – $3,000 |
| 3.0% | $3,000 – $5,000 |
| 5.0% | $5,000 – $17,000 |
| 5.8% | $17,000 and up |
Married Filing Jointly · 2025
Same bracket thresholds as single filers
| Rate | Taxable income |
|---|---|
| 2.0% | $0 – $3,000 |
| 3.0% | $3,000 – $5,000 |
| 5.0% | $5,000 – $17,000 |
| 5.8% | $17,000 and up |
Effective rate at common income levels (single)
Effective rate = total Virginia income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | Virginia tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $2,158 | 4.3% | 5.8% |
| $75,000 | $3,595 | 4.8% | 5.8% |
| $100,000 | $5,033 | 5.0% | 5.8% |
| $150,000 | $7,908 | 5.3% | 5.8% |
| $250,000 | $13,658 | 5.5% | 5.8% |
Run a full calculation
Combine federal + Virginia income tax and FICA into a single take-home estimate for your situation.
Open Income Tax CalculatorFrequently Asked Questions
The top Virginia bracket is 5.8%, beginning at $17,000 of taxable income for single filers.
At $100,000 of gross income (single filer), the Virginia effective income tax rate is approximately 5.0% — about $5,033 in state tax after the $8,000 standard deduction.
The Virginia standard deduction for 2025 is $8,000 for single filers and $16,000 for married filing jointly.
Same bracket thresholds as single filers in Virginia for 2025.
Virginia publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Virginia 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.