Virginia paycheck taxes at a glance
| Income tax on wages | Progressive, 2% – 5.75% |
|---|---|
| Minimum wage (2026) | $12.77 an hour (rises to $13.75 on Jan. 1, 2027) |
2026 Virginia income tax brackets (single filers)
| Taxable income | Rate |
|---|---|
| $0 – $2,999 | 2% |
| $3,000 – $4,999 | 3% |
| $5,000 – $16,999 | 5% |
| $17,000 and up | 5.75% |
Example: a $99,300 salary in Virginia
The median household income in Virginia is about $99,322 (2025 data). Here's what one earner with that salary, paid every two weeks, filing single with no pre-tax deductions, would see on each paycheck in 2026:
| Gross pay | $3,819.23 |
|---|---|
| Federal income tax | −$500.62 |
| Social Security | −$236.79 |
| Medicare | −$55.38 |
| Virginia income tax | −$188.29 |
| Take-home pay | $2,838.15 |
That's $73,792 a year in take-home pay, or 25.7% of gross pay going to taxes.
Take-home pay by salary in Virginia
Single filer, paid biweekly, standard W-4, no pre-tax deductions:
| Salary | Per paycheck | Per year | State taxes | Total tax rate |
|---|---|---|---|---|
| $40,000 | $1,262.85 | $32,834 | $1,486 | 17.9% |
| $60,000 | $1,836.70 | $47,754 | $2,636 | 20.4% |
| $80,000 | $2,358.62 | $61,324 | $3,786 | 23.3% |
| $100,000 | $2,855.54 | $74,244 | $4,936 | 25.8% |
| $150,000 | $4,076.16 | $105,980 | $7,811 | 29.3% |
| $200,000 | $5,316.97 | $138,241 | $10,686 | 30.9% |
What changed for 2026
- The minimum wage rose to $12.77 an hour on January 1, 2026. State law sets the next step at $13.75 on January 1, 2027.
Virginia pay rules worth knowing
- Salaried employees must be paid at least once a month, and hourly employees at least every two weeks or twice a month. Employees whose weekly wages are more than 150% of Virginia's average weekly wage can agree to be paid monthly.
- When your job ends, all wages due must be paid on or before the date you would have been paid had you stayed.
A progressive tax that acts like a flat one
On paper, Virginia has four brackets, from 2% to 5.75% (see the table above). In practice, the top bracket starts at $17,000 of taxable income, so anyone earning a full-time salary has most of their pay taxed at 5.75%. For a single filer, the lower brackets save about $258 a year compared with a true flat 5.75% tax, and that saving is the same whether you earn $40,000 or $400,000.
So a raise in Virginia is taxed at 5.75% by the state for almost everyone. Your effective Virginia rate climbs slowly toward that figure as income rises, because the fixed deductions and lower brackets become a smaller share of your pay.
Deductions that lower your Virginia tax
Before the brackets apply, Virginia subtracts:
- the standard deduction, $8,750 single or $17,500 married filing jointly for 2026, and
- a $930 personal exemption for you, your spouse and each dependent.
The calculator applies both. Unlike the federal standard deduction, Virginia’s amounts are set directly in state law rather than adjusted for inflation each year, so they change only when the General Assembly acts. The next increase is already scheduled for 2027 (see the FAQ).
Living or working across the state line
Virginia’s reciprocity rules for out-of-state workers use two different tests: a daily-commute test for DC and Kentucky residents, and a 183-day, no-home-here test for Maryland, Pennsylvania and West Virginia residents (details in the FAQ). Both tests require that wages or salary be your only Virginia income, so a commuter who also earns Virginia rental or business income doesn’t qualify. If you live in Virginia and work in DC or Maryland, you’ll generally pay Virginia tax as a resident, and the details depend on the other jurisdiction’s rules.
Minimum wage paychecks
Virginia’s minimum wage is $12.77 an hour for 2026, or $26,561.60 a year for full-time work. State law sets the next increase at $13.75 on January 1, 2027, with annual inflation adjustments resuming later. Enter your hourly rate and hours in the calculator to see each paycheck.
Planning tools
The income tax calculator estimates your full-year federal tax, the 401(k) calculator shows how pre-tax savings grow, and the salary calculator converts hourly pay to annual figures.
Estimates only. Your employer’s payroll system, your W-4 and VA-4 determine your actual paycheck.
Sources
- Code of Virginia 40.1-28.10: Minimum wage
- Virginia Department of Labor and Industry
- Code of Virginia 40.1-29: Time and medium of payment
- U.S. Department of Labor: State Payday Requirements
- Code of Virginia 58.1-321: Filing threshold
- Virginia Tax: Reciprocity
- Census Bureau: Household Income in States and Metropolitan Areas, 2025
- law.lis.virginia.gov
- law.lis.virginia.gov
- IRS Publication 15-T (federal withholding)
Frequently asked questions
I live in Maryland or DC and work in Virginia. Do I pay Virginia tax?
It depends on where you live. DC and Kentucky residents are exempt from Virginia tax on Virginia wages if they commute to Virginia daily and earn only wages here. Maryland, Pennsylvania and West Virginia residents are exempt if they're in Virginia 183 days or fewer, don't keep a home here and earn only wages. Either way, give your employer Form VA-4 each year, and use Form 763-S to get back any Virginia tax withheld by mistake.
Who doesn't have to pay Virginia income tax?
If your Virginia adjusted gross income is under $11,950 as a single filer, or under $23,900 for a married couple, you don't owe Virginia income tax. Those thresholds have been in place since 2012.
How much is the Virginia personal exemption?
It's $930 for you, $930 for your spouse if you file jointly, and $930 for each dependent. That's on top of the standard deduction, so a single filer with no dependents starts with $9,680 of income that Virginia doesn't tax.
Will Virginia's standard deduction go up?
Yes. It's $8,750 single and $17,500 married filing jointly for 2025 and 2026. Under current law it rises to $9,200 and $18,400 for 2027, then to $9,300 and $18,600 for 2028 and 2029.
Facts verified November 6, 2026. Estimates only; your employer's payroll system and your W-4 determine your actual withholding.