Quick answer
Virginia paycheck basics
Virginia's income tax is simple: four brackets at 2%, 3%, 5% and 5.75%, with the top rate starting at just $17,000 of taxable income for every filing status. That means almost all of a typical salary is taxed at 5.75%. The standard deduction is, raised to $8,750 for single filers and $17,500 for married couples filing jointly through Taxable Year 2026, after which current law returns it to $3,000 and $6,000.
Employers withhold Virginia tax from Form VA-4 using the exact formula published by Virginia Tax. This calculator applies that formula, including the $930 personal and dependent exemption and the $800 exemption for age 65 and older or blindness, and adds federal income tax, Social Security and Medicare to estimate your take-home pay. Virginia has no local income tax and no employee-paid state disability or paid leave deduction.
How Virginia taxes your paycheck
Virginia's withholding formula works on an annual basis. Your employer multiplies your gross pay for the period by the number of pay periods and subtracts $8,750, $930 for each personal and dependent exemption on your VA-4, and $800 for each age-65 or blindness exemption. The result is taxed at 2% up to $3,000, then $60 plus 3% up to $5,000, $120 plus 5% up to $17,000, and $720 plus 5.75% above that. The annual amount is divided by your pay periods. Virginia Tax's example: an employee with five exemptions paid $2,649 semi-monthly has $50,176 of annualized taxable income, $2,628 of annual withholding and $109.50 withheld each paycheck. If you don't file a VA-4, your employer withholds as if you claimed no exemptions. A supplemental payment made separately, after regular wages were withheld on, can be withheld at a flat 5.75%. Traditional 401(k) deferrals and pretax health benefits reduce Virginia wages.
| Taxable income | Rate |
|---|---|
| $0 – $3,000 | 2.00% |
| $3,000 – $5,000 | 3.00% |
| $5,000 – $17,000 | 5.00% |
| Over $17,000 | 5.75% |
| Taxable income | Rate |
|---|---|
| $0 – $3,000 | 2.00% |
| $3,000 – $5,000 | 3.00% |
| $5,000 – $17,000 | 5.00% |
| Over $17,000 | 5.75% |
Worked example
A $60,000 salary in Virginia, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- Virginia
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- Virginia income tax: −$103.42
Net pay per paycheck: $1,834.65
Computed with Virginia's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in Virginia
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,260.81 | $32,781.06 | $1,331.58 | $34,621.08 |
| $60,000 | $1,834.65 | $47,700.90 | $1,918.50 | $49,881.00 |
| $80,000 | $2,356.57 | $61,270.82 | $2,492.34 | $64,800.84 |
| $100,000 | $2,853.50 | $74,191.00 | $3,066.19 | $79,720.94 |
| $150,000 | $4,074.12 | $105,927.12 | $4,435.43 | $115,321.18 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your VA-4. The calculator only shows the fields Virginia actually asks for.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − Virginia income tax − state payroll programs − local tax − post-tax deductions.
Virginia vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in Virginia compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. Virginia (annual) |
|---|---|---|---|
| Virginia | $2,232.32 | $58,040.32 | — |
| Maryland | $2,238.13 | $58,191.38 | +$151.06 |
| District of Columbia | $2,237.07 | $58,163.82 | +$123.50 |
| West Virginia | $2,259.94 | $58,758.44 | +$718.12 |
| Tennessee | $2,368.94 | $61,592.44 | +$3,552.12 |
| North Carolina | $2,270.94 | $59,044.44 | +$1,004.12 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What are the Virginia income tax rates for 2026?+
2% on the first $3,000 of taxable income, 3% up to $5,000, 5% up to $17,000 and 5.75% above $17,000. The same brackets apply to single filers, married couples and heads of household.
How much Virginia tax is withheld on a $60,000 salary?+
For an employee paid biweekly with one exemption, annual wages of $59,999.94 less $8,750 and $930 leave $50,319.94. The tax is $720 plus 5.75% of the $33,319.94 above $17,000, about $2,636 a year, or $101.38 per paycheck.
How many exemptions should I claim on the Virginia VA-4?+
One for yourself, one for your spouse if your spouse doesn't claim it on their own VA-4, and one for each dependent, each worth $930. Add one more for each of you who is 65 or older or blind, worth $800 each.
What is the Virginia standard deduction for 2026?+
$8,750 for single filers and $17,500 for married couples filing jointly, under 2025 legislation. The increase is scheduled to sunset after Taxable Year 2026, returning the amounts to $3,000 and $6,000 unless the law changes.
How are bonuses taxed in Virginia?+
A bonus paid with regular wages is added to them and withheld with the formula. Paid separately, it can be combined with regular wages and the difference withheld, or, if tax was withheld from your regular wages, withheld at a flat 5.75%.
Does Virginia tax 401(k) contributions?+
No. Traditional 401(k) deferrals and pretax health premiums reduce Virginia wages as they do federal wages.
Does Virginia have local income taxes?+
No. Virginia cities and counties do not withhold income tax from wages.
Do I pay Virginia tax if I live in another state?+
The VA-4 lets you certify that you are not subject to Virginia withholding if you meet the conditions in its instructions, including those for military spouses under the Military Spouses Residency Relief Act. Otherwise your employer withholds Virginia tax on wages paid for work in Virginia.
What is the minimum wage in Virginia in 2026?+
$12.77 an hour. Virginia adjusts its minimum wage each year by a set formula.
Sources
- Virginia Tax — Income Tax Withholding Guide for Employers (Rev. 05/25)
- Virginia Tax — Form VA-4, Employee's Virginia Income Tax Withholding Exemption Certificate
- Virginia Tax — Withholding Tax
- U.S. Department of Labor — State Minimum Wage Laws
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet