Virginia uses graduated (progressive) state income tax brackets in 2026, so the rate rises with income much like the federal system. This calculator applies an estimated effective rate of about 5.0% for a middle income — on a $75,000 salary a single filer pays roughly $3,750 in state tax and nets about $57,843 a year (77.1% of gross). Your exact rate depends on where your income lands across the brackets.

Because Virginia is a graduated-rate state, your top marginal rate is higher than your effective rate — you only pay the top rate on income above each threshold, not on your whole salary. Use the interactive calculator below and adjust the state-rate field to match your income for a precise figure. The 5.0% estimate here is above the 4.8% average across taxing states.

Remember that FICA is separate from income tax and is not affected by your state. Every worker pays 6.2% for Social Security on the first $184,500 of wages (the 2026 wage base) plus 1.45% for Medicare on all wages. Pre-tax 401(k) and HSA contributions lower your federal and state income tax but do not reduce FICA — a detail that trips up a lot of first-time budgeters.

Virginia's top bracket begins at just $17,000 of taxable income — a threshold unchanged since 1990 — so virtually every full-time worker pays the top rate on most earnings, making Virginia's 'graduated' tax effectively flat at 5.75%. Northern Virginia's federal-contractor economy delivers some of the highest median household incomes in the nation, and the state's overall tax burden lands squarely in the middle of national rankings.