2026 Tax Tables
Virginia uses a graduated income tax with four brackets, ranging from 2% on the first $3,000 of taxable income up to 5.75% on income above $17,000. These brackets have been in place since the 2013 tax reform. Virginia's standard deduction is $8,000 for single filers and $16,000 for married filers (increased in 2022). Employees use the VA-4 to claim personal exemptions, each worth $930 annually.
Calculate VirginiaWithholding →State Tax Rate
2.0% – 5.75% brackets
State W-4 Form
VA-4
Tax Year
2026
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Virginia has four tax brackets: 2% on the first $3,000 of taxable income, 3% from $3,001–$5,000, 5% from $5,001–$17,000, and 5.75% on income above $17,000. These brackets have been unchanged since 2013.
The Virginia standard deduction is $8,000 for single filers and $16,000 for married filers. This was increased from $4,500/$9,000 effective tax year 2022.
Each personal exemption claimed on the VA-4 reduces the employee's annualized taxable income by $930. Employees typically claim one exemption for themselves. The standard deduction is applied before exemptions.
No. Virginia requires its own VA-4 Employee's Withholding Exemption Certificate. The VA-4 collects the employee's filing status and number of personal exemptions for Virginia withholding purposes.