Virginia State Income Tax Calculator
Quickly estimate your Virginia state income tax for 2024–2025. Enter your income and filing status to see taxable income, annual tax due, marginal and average tax rates, and per‑paycheck withholding—calculated from Virginia’s official brackets.
Results
Bracket breakdown
Educational estimate only. Actual tax may vary due to Virginia‑specific additions, subtractions, credits, and other factors.
Data Source and Methodology
Primary source: Virginia Department of Taxation — Individual Income Tax Rates and Instructions.
- Individual Income Tax Rates: tax.virginia.gov/individual-income-tax
- 2024 Form 760 Instructions (standard deduction and exemptions): Form 760 Instructions (PDF)
Date referenced: 2024–2025 filing guidance.
Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.
The Formula Explained
Taxable income (estimate mode):
$$ TI = \\max\\big(0,\\; AGI_{VA} + Additions - Subtractions - SD - Exemptions \\big) $$
Where:
$$ Exemptions = PE \\times N_{people} $$
Virginia tax (piecewise):
$$ Tax(TI) = \\begin{cases} 0.02\\,TI & 0 \\le TI \\le 3{,}000 \\\\ 60 + 0.03\\,(TI - 3{,}000) & 3{,}000 < TI \\le 5{,}000 \\\\ 120 + 0.05\\,(TI - 5{,}000) & 5{,}000 < TI \\le 17{,}000 \\\\ 720 + 0.0575\\,(TI - 17{,}000) & TI > 17{,}000 \\end{cases} $$
Rates:
$$ Marginal\\ Rate = \\frac{d\\,Tax}{d\\,TI} \\quad ; \\quad Average\\ Rate = \\frac{Tax}{TI} $$
Glossary of Variables
- AGI_VA: Virginia baseline income (often federal AGI adjusted for Virginia additions/subtractions).
- Additions: Virginia additions that increase taxable income.
- Subtractions: Virginia subtractions that decrease taxable income.
- SD: Standard deduction ($8,500 Single/MFS; $17,000 MFJ for 2024; values projected unchanged for 2025).
- PE: Personal exemption per person (default $930).
- N_people: Count of people claimed (taxpayer(s) + dependents).
- TI: Virginia taxable income.
- Marginal rate: The rate applied to your last dollar of taxable income.
- Average rate: Total tax divided by taxable income.
How It Works: A Step‑by‑Step Example
Scenario: Single filer, 2024 tax year, AGI_VA = $85,000, no additions/subtractions, 0 dependents, PE = $930/person.
- Standard deduction (Single): $8,500.
- Exemptions: $930 × 1 = $930.
- Taxable income: $$ TI = \\max\\big(0,\\; 85{,}000 - 8{,}500 - 930 \\big) = 75{,}570 $$
- Virginia tax (TI > $17,000): $$ Tax = 720 + 0.0575\\,(75{,}570 - 17{,}000) = 720 + 0.0575\\times 58{,}570 = 720 + 3{,}367.\\!\\!$$ $$ Tax \\approx \\$4{,}087.03 $$
- Average rate: $$ \\frac{4{,}087.03}{75{,}570} \\approx 5.41\\% $$
- Marginal rate: 5.75% (top bracket reached).
Your results will update instantly as you change inputs.
Frequently Asked Questions (FAQ)
Are Virginia’s brackets the same for all filing statuses?
Yes. Virginia’s bracket thresholds apply regardless of filing status. However, standard deductions differ by status.
What standard deduction should I use?
For 2024: $8,500 (Single or Married Filing Separately) and $17,000 (Married Filing Jointly). 2025 is projected to be the same pending legislative changes.
Does the calculator include credits (e.g., refundable EITC)?
No. Credits are not included. This tool focuses on pre‑credit state tax; credits can reduce your final liability.
How accurate is the per‑paycheck estimate?
It assumes even withholding across the year. Actual payroll withholding may differ based on your W‑4 style state form and employer practices.
Can I input my taxable income directly?
Yes. Switch to “Enter taxable income” mode if you have already computed your Virginia taxable income.
Where do the tax rates come from?
From the Virginia Department of Taxation’s official schedules and instructions (see Data Source and Methodology section).
Is Head of Household treated differently?
Virginia typically treats Head of Household like Single for standard deduction purposes. Confirm in the official instructions for your tax year.