Virginia state taxes at a glance
| Individual income tax | Graduated (bracket) income tax |
|---|---|
| Rate structure | Four graduated rates: 2% through $3,000, 3% through $5,000, 5% through $17,000 and 5.75% above $17,000, per Virginia Tax’s 2025 instructions. The top bracket begins at a low income level, so most workers pay 5.75% on most income. Verify current-year figures. |
| Tax agency | Virginia Department of Taxation (Virginia Tax) |
| Main individual return | Form 760 (residents); Form 760PY (part-year residents); Form 763 (nonresidents) |
| Local income taxes | No local income taxes. Cities and counties levy a personal property tax on vehicles (the “car tax”) and real estate taxes. |
| Sales tax | A 5.3% base rate (4.3% state plus a mandatory 1% local) with higher regional rates in places like Northern Virginia and Hampton Roads. The state portion of the grocery tax was eliminated in 2023, but a local tax applies to food. |
| Property tax | Real estate and vehicle personal property taxes are set by localities. The state partially offsets vehicle taxes through car tax relief; check your locality for how your bill is calculated. |
| Retirement & Social Security | Virginia does not tax Social Security benefits. Other retirement income is taxed, with an age deduction for filers 65 and older that phases out at higher incomes. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the Virginia Department of Taxation (Virginia Tax) website.
How Virginia income tax works
Virginia’s income tax has four rates: 2% on the first $3,000 of taxable income, 3% on the next $2,000, 5% on the next $12,000, and 5.75% on everything above $17,000, according to Virginia Tax’s 2025 Form 760 instructions. Because the top bracket begins at such a low income level, most full-time workers pay 5.75% on most of their taxable income, making Virginia work more like a flat tax in practice than its bracket count suggests. The state standard deduction ($8,750 single in Tax Foundation’s 2026 table, which flags that Virginia conforms to an older federal amount) and personal exemptions are set by the state; check the current-year instructions for any update to those amounts.
Virginia’s filing deadline is May 1, not April 15. For 2025 returns the deadline was Friday, May 1, 2026. An automatic six-month filing extension to November 1 is available, but you still have to pay what you owe by May 1 to avoid penalties and interest. This differs from the federal calendar, so see our extension guide for how filing and payment deadlines are separate.
Virginia has income-tax reciprocity with the District of Columbia, Kentucky, Maryland, Pennsylvania and West Virginia, per Virginia Tax and Tax Foundation, so residents of those places who work in Virginia generally owe tax only to their home jurisdiction (and vice versa). Residents who work in other states usually file in both states and claim a credit. Locally, Virginia’s distinctive tax is the personal property tax on vehicles, often called the car tax, which cities and counties bill annually. Virginia does not tax Social Security benefits and offers an age deduction for retirees 65 and older.
Filing your Virginia return and free options
Virginia Tax says qualifying taxpayers can use Free File to prepare and e-file both federal and Virginia returns, and it provides a first-time filers page for people new to the state. Virginia Tax’s online services also handle payments, refund status and account information. Part-year residents file Form 760PY and nonresidents file Form 763, each with income allocation rules.
See our free filing hub for the federal return, VITA for in-person help, and state refund status for tracking. If you cannot pay by May 1, see what to do if you can’t pay.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things Virginia residents often ask about
- May 1 deadline: Virginia’s regular individual deadline is later than April 15; the extension to November 1 does not extend payment.
- Top bracket at $17,000: effectively a flat 5.75% for most workers.
- Reciprocity: DC, Kentucky, Maryland, Pennsylvania and West Virginia residents working in Virginia generally file only at home.
- Car tax: localities bill vehicle personal property tax annually, separate from the state return.
- Grocery tax: the state portion was eliminated in 2023, but a local tax still applies; check current rules.
Official Virginia links
- Virginia Department of Taxation
- Virginia Tax: individual income tax filing
- Virginia Tax: reciprocity
- Federation of Tax Administrators: State tax agencies
Frequently asked questions
When is the Virginia income tax deadline?
May 1 for most individual returns (Friday, May 1, 2026 for 2025 returns), with an automatic extension to November 1 for filing, not for payment.
What are Virginia’s income tax rates?
2% through $3,000, 3% through $5,000, 5% through $17,000 and 5.75% above $17,000, per Virginia Tax’s 2025 instructions.
Does Virginia have reciprocity with other states?
Yes, with the District of Columbia, Kentucky, Maryland, Pennsylvania and West Virginia.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.