Updated for tax year 2025.
If you live or work in Virginia, you’ll likely need to file a Virginia state income tax return along with your federal return. Virginia uses four income tax rates that apply to the same income ranges regardless of filing status.
This guide explains Virginia’s 2025 income tax rates and brackets, standard deduction, available exemptions and deductions, and the updates for the current tax year. When you’re ready to file, TaxAct® automatically applies Virginia’s tax rules to help you accurately prepare your Virginia return alongside your federal return.
What is the Virginia state income tax?
Virginia state income tax is a tax on income earned by individuals. It is collected by the Virginia Department of Taxation and helps fund state services.
Virginia uses a simplified income tax structure that generally follows federal income tax laws. Your federal adjusted gross income is the starting point for determining your Virginia tax, and Virginia applies its own additions, subtractions, deductions, and exemptions to arrive at Virginia taxable income. For tax year 2025, Virginia’s individual income tax rates range from 2% to a top rate of 5.75%.
Virginia income tax rates and tax brackets
To estimate your Virginia tax bill or refund, it helps to understand the state’s income tax brackets. Virginia state income tax rates have only four brackets, regardless of filing type or income level. The state’s top tax bracket starts at just $17,000. Here are the tax brackets and Virginia tax rates for 2025:
| Taxable Income | Tax Rate |
|---|---|
| Up to $3,000 | 2% |
| $3,001-$5,000 | 3% |
| $5,001-$17,000 | 5% |
| Over $17,000 | 5.75% |
If you need more information on how federal tax brackets work, you can use our tax bracket calculator for federal taxes. Use the 2025 Virginia tax rate schedule to determine your tax based on Virginia taxable income.
Virginia standard deduction
If you claimed the standard deduction on your federal return, you must also claim the standard deduction on your Virginia return. For tax year 2025, Virginia’s standard deduction amounts are $8,750 for single filers and married individuals filing separately, and $17,500 for married couples filing jointly.
If you itemized deductions on your federal return, you must also itemize on your Virginia return using Virginia Schedule A. If someone else can claim you as a dependent on their federal return, your Virginia standard deduction may be limited to your earned income. See the Virginia Department of Taxation deductions page for details.
Virginia exemptions
Virginia allows personal exemptions that reduce your Virginia taxable income. For tax year 2025, you may claim $930 for each personal exemption in Section A of Form 760, including for yourself, your spouse (if applicable), and each dependent you claim on your federal return.
Virginia also allows an additional $800 exemption for each qualifying taxpayer who is age 65 or older or blind (Section B). To calculate an individual’s Virginia taxable income, many types of income may be subtracted from federal adjusted gross income before applying deductions and exemptions. For instance, certain portions of disability income, wages earned while working in the Virginia National Guard, and Virginia College Savings plan distributions may qualify. Learn more about Virginia tax deductions or view a complete list of Virginia subtractions from income.
Virginia tax changes for 2025
For tax year 2025, Virginia’s four-bracket rate structure remains in place with a top marginal rate of 5.75% on taxable income over $17,000. The Virginia standard deduction increased to $8,750 for single filers and $17,500 for married couples filing jointly, up from $8,500 and $17,000 in 2024.
Virginia also updated its conformity to the Internal Revenue Code for tax year 2025, including adjustments related to recent federal tax legislation. Some Virginia returns may require additional conformity additions or subtractions. See the 2025 Form 760 instructions and Virginia Tax Bulletins at tax.virginia.gov for details.
FAQs
The bottom line
Virginia has a simplified state income tax with four 2025 rates — 2%, 3%, 5%, and 5.75% — applied to the same income ranges for all filers. Knowing the brackets, standard deduction, and available exemptions can help you estimate what you may owe or get back.
When you’re ready to file, TaxAct can help you prepare your federal and Virginia returns in one place so you can file with confidence.
Already filed your taxes and waiting for your refund? Learn more about where your Virginia state tax refund is.
This article is for informational purposes only and not legal or financial advice.
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Citations
Virginia Department of Taxation. “Deductions.” Accessed 23 July 2026.
Virginia Department of Taxation. “Subtractions from Income.” Accessed 23 July 2026.
Virginia Department of Taxation. “2025 Form 760 Instructions.” Accessed 23 July 2026.
Virginia Department of Taxation. “2025 Tax Rate Schedule.” Accessed 23 July 2026.