Virginia Paycheck Calculator

A Virginia paycheck calculator is based on a progressive tax system with four tax rates ranging from 2% to 5.75%. However, keep in mind that the highest rate applies to taxable income as low as $17,000, meaning that almost all full-time employees in Virginia are subject to it.

Enter your salary below to see your net pay after deductions for federal income tax, Virginia state income tax, and FICA contributions.

How the Virginia Paycheck Calculator Works

All wages earned in Virginia are subject to three taxes: federal income tax, Virginia state income tax, and FICA contributions. While Virginia’s tax system is progressive, the brackets are compressed into a narrow band of income, so the top rate is reached early.

If your employer offers a 401(k) plan or subsidized health insurance, these contributions are deducted before calculating federal and Virginia state taxes, reducing your taxable income at both levels.

Virginia Paycheck Example: $60,000 Annual Salary

Here’s the breakdown for a single filer earning $60,000 a year, paid biweekly, using 2026 federal and Virginia state tax rates:

• Federal income tax: about $5,020 annually
• Virginia state tax: about $2,690 annually
• Social Security: $3,720 annually
• Medicare: $870 annually
• Net pay: about $47,700 annually, or roughly $1,835 per paycheck (biweekly)

That’s an effective tax rate of about 21%. Nearly all of the Virginia portion is charged at the top 5.75% rate, because that bracket starts so low.

Virginia Paycheck Example: $100,000 Annual Salary

For a single filer earning $100,000 a year, paid biweekly:

• Federal income tax: about $13,170 annually
• Virginia state tax: about $4,990 annually
• Social Security: $6,200 annually
• Medicare: $1,450 annually
• Net pay: about $74,190 annually, or roughly $2,853 per paycheck (biweekly)

The effective rate reaches about 26%. Notice that Virginia’s tax roughly doubled while income did, which is what happens when one rate covers almost the whole salary.

Does Virginia have a state income tax?

Yes. Virginia has four state income tax rates: 2%, 3%, 5%, and 5.75%. In theory, this is a progressive system. However, in practice, it functions more like a flat tax, for the reasons explained in the next section.

Virginia does not collect county or municipal income taxes, so the state rate is the whole state-level picture. The Virginia Department of Taxation publishes the current state income tax rates and standard deduction amounts.

Why do Virginia’s tax rates function like a flat tax?

Virginia’s tax rates have not changed in decades, and inflation has kept them at the lower end of the income scale. The 2% tax rate applies only to the first $3,000 of taxable income, the 3% rate to the next $2,000, the 5% rate to $17,000, and any amount above that is taxed at 5.75%.

With an income of $60,000, approximately three-quarters of taxable income falls into the highest tax bracket. With an income of $100,000, this figure approaches 85%. While the lower tax brackets reduce the tax burden by a fixed amount of a few hundred dollars, they do not substantially alter the final result, unlike in states such as New York or California.

This point is relevant when comparing Virginia with states that have a flat-rate income tax system. A top tax rate of 5.75% seems higher than Georgia’s flat rate of 5.19%, and this is true for most wages, since nearly all income is subject to the top rate rather than being spread across different tax brackets.

Virginia vs. its neighbouring states

Virginia borders states with very different tax systems. One applies a county-level income tax in addition to the state income tax, while another does not apply any income tax.

• Tennessee: no state income tax, the cheapest border to cross for take-home pay
• North Carolina: flat tax rate of 3.99%, lower than Virginia’s effective tax rate for most income levels
• Maryland: progressive tax rate up to 5.75%, similar in theory, but each county applies an additional tax of 2.25% to 3.20%
• West Virginia: progressive tax rate, at its highest level, slightly lower than Virginia’s
• Washington, D.C.: progressive tax rate, starting at 4%, significantly higher than Virginia’s for higher incomes

For people who work in the Washington, D.C., metropolitan area, this comparison is much more than theoretical. Virginia, Maryland, and Washington, D.C., are part of the same metropolitan area, yet they tax the same income very differently. Maryland’s county income tax generally makes it the most expensive of the three.

Virginia vs. a state with no income tax

With a salary of $60,000, a person in Tennessee, Texas, or Florida will have approximately $2,690 more in annual net income than a person in Virginia; this is equivalent to Virginia’s income tax alone. With a salary of $100,000, the difference is approximately $4,990.

This is a moderate difference. It is larger than in states with low, flat tax rates, such as Indiana or Michigan, smaller than in California or New York, and unlike neighbouring Maryland, there is no county income tax adding to it.

If your employer offers a retirement savings plan, our 401(k) calculator will show you how your contributions will affect your net income, since those amounts come out before Virginia state tax is calculated.