2026 Virginia State Income Tax Brackets — Single Filer + Standard Deduction

Virginia 2026 single filer income tax brackets per Virginia Department of Taxation: 2.0% on first $3,000. 3.0% on $3,001 to $5,000. 5.0% on $5,001 to $17,000. 5.75% (top rate) on income above $17,000. Virginia uses the same brackets for single, married filing separately, married filing jointly, and head of household — but standard deduction differs by filing status. The 5.75% top rate kicks in at just $17,000 — most Virginia working professionals pay the top rate on most of their income.

Virginia 2026 single filer standard deduction: $8,500. Increased from $8,000 in 2024 (Virginia legislature periodically increases). Plus a personal exemption of $930 per filer (additional dependent exemptions $930 each). Note: Virginia's standard deduction is well below federal $15,000 single filer 2026. Virginia conforms to federal AGI but has its own deductions on top. Itemizing on Virginia uses federal Schedule A items but limited (state/local income tax NOT deductible on Virginia return — would be circular). Most Virginia single filers earning <$110k take standard.

Virginia 2026 state tax estimates for single filer (post $8,500 standard deduction + $930 personal exemption): $50,000 income — taxable $40,570, state tax ~$2,075 (effective rate 4.15%). $75,000 — taxable $65,570, state tax ~$3,513 (effective 4.68%). $100,000 — taxable $90,570, state tax ~$4,950 (effective 4.95%). $150,000 — taxable $140,570, state tax ~$7,825 (effective 5.22%).

Single filer state tax comparison 2026 on $80,000 income: Virginia: state tax ~$3,750 (4.69% effective). Washington DC: state tax ~$5,200 (6.50% effective — DC has 6 brackets up to 10.75%). Maryland: state tax ~$3,800 + 2.83-3.20% local tax = ~$5,800 total (7.25% effective). North Carolina: state tax ~$3,200 (4.00% effective post-2025 flat rate). West Virginia: state tax ~$3,800 (4.75% effective post-2024 reform). Virginia sits middle-of-pack regionally. NC is now the cheapest neighboring state due to flat-rate reform. DC and Maryland are notably higher due to local taxes. Virginia residents commuting to DC pay Virginia tax (DC has reciprocal agreement — only home state taxes wages). Reverse: DC residents working in VA pay only DC tax (VA also reciprocal).

Virginia Form 760 is the resident individual income tax return. Filing requirement: All Virginia residents with adjusted gross income above filing thresholds ($11,950 single, $23,900 MFJ for 2026). Filing deadline tax year 2025: May 1, 2026 (Virginia's deadline is later than federal April 15, by state law). Extension: automatic 6-month if balance owed paid by May 1 (form 760IP for extension payment). Forms used: Form 760 (full year residents), Form 760PY (part-year residents), Form 763 (nonresidents). E-file via Virginia Tax Free File (income <$79,000) or commercial software. Quarterly estimated payments due May 1, June 15, September 15, January 15. Direct deposit refunds 2-4 weeks; paper checks 6-8 weeks.

Top Virginia tax credits/deductions for single filers 2026: (1) Personal exemption — $930 per filer + dependents. (2) Earned Income Credit — refundable, 20% of federal EITC (Virginia is one of few states with refundable EIC). (3) Low Income Tax Credit — alternative for low-income filers. (4) Virginia 529 Plan deduction — up to $4,000 per beneficiary per year (significant for families). (5) Long-term Care Insurance — full premium deduction. (6) Charitable contributions — federal Schedule A items allowed. (7) Mortgage interest — federal allowable. (8) Conservation Tillage Equipment Tax Credit. (9) Historic Rehabilitation Credit — up to 25% of qualified rehab costs. (10) Voluntary Contributions through Form 760: option to designate refund to specific Virginia funds (Endowment, Wildlife, etc.). Total Virginia tax credits often save $200-$1,500 for typical single filer.

Virginia legislature 2026: discussion of bracket compression to flat tax (similar to NC/Iowa). Virginia Senate Bill 16 (2024 session) proposed phased flat tax 4.5% by 2030 — did not pass. Governor Youngkin's 2025 budget proposal included rate reduction triggers tied to state revenue performance. Realistic 2026-2027 outlook: top rate may drop to 5.5% if revenue triggers met. Standard deduction increases periodically — possible $9,000 for 2027 tax year. Watch Virginia legislative session January-March 2027 for tax reform bills. Virginia's pension/retirement income exclusion ($12,000 for 65+ filers) likely to remain. For 2026 tax year planning, use current 5.75% top rate with $8,500 standard deduction.

Virginia 2026 take-home calculation, $80,000 single filer: Federal income tax (post $15,000 federal standard deduction): ~$65,000 taxable, federal tax ~$8,800 (12-22% bracket). Virginia state tax: ~$3,800 (post Virginia standard deduction + personal exemption). FICA (Social Security 6.2% + Medicare 1.45%): $6,120. Total federal + state + FICA: ~$18,650. Take-home: ~$61,350/year, or $5,113/month. Add 401(k) contributions reducing further. Northern Virginia residents may also pay county personal property tax on vehicles ($600-2,000/year typical). Total Virginia tax burden ~17-19% effective on $80k single — middle-of-pack vs neighboring states.