What's the effective tax rate in Virginia on a $100K single salary in 2026?

A $100,000 single filer in Virginia pays roughly $13,841 federal income tax + $7,650 FICA + ~$4,950 Virginia state tax = $26,441 total → 26.4% effective rate. Virginia standard deduction $8,500. Local + 401(k) reductions change this — use the calculator above for an exact verdict.

Does Virginia have tax reciprocity with neighboring states?

Yes — Virginia maintains state-level reciprocity with DC, KY, MD, PA, WV (5 states). Cross-border workers from these states file only the resident-state return; the working state does not withhold income tax. Local taxes (city/county) typically fall outside reciprocity and apply regardless of resident state.

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Virginia Paycheck Calculator 2026 — 5.75% Top Rate +5-state reciprocity

Drop your Virginia gross salary — get annual + monthly + bi-weekly take-home, full breakdown of federal + FICA + Virginia state tax, effective rate, and how you compare to the Virginia median household. Includes 2026 Virginia brackets from the Virginia Department of Taxation.

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Reviewed by CalcBold Editorial · Sources: IRS Pub 15-T 2026 (projected) + SSA wage-base 2026 + Virginia Department of Taxation — individual income tax ratesLast verified May 13, 2026Methodology

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How much do I take home in Virginia? — short answer first

Virginia runs a 4-bracket progressive income tax (2-5.75%) — but because the top 5.75% bracket starts at just $17,000 of taxable income, most working adults effectively pay near the flat 5.75% rate. The 2024 doubling of standard deduction (to $8,500 single / $17,000 joint, under HB 1) materially reduced tax for lower-income filers. Virginia has no local income tax and offers reciprocity with DC, Kentucky, Maryland, Pennsylvania, and West Virginia — making it the most commuter-friendly state in the broader DC-area workforce. Property tax is moderate (~0.94% effective), keeping Virginia attractive to government, defence, and tech workers relocating from higher-tax states.

The Virginia take-home pay formula

net_pay     = gross − federal_tax − fica − state_tax − local_tax − pre_tax
federal_tax = Σ (federal_bracket × rate) on (gross − std_dev − 401k − hsa)
fica        = MIN(wages, $181K) × 6.2% + wages × 1.45% + add'l Medicare
state_tax    = Σ (bracket_amount × bracket_rate)    // top rate 5.75% in Virginia
local_tax    = 0    // no local payroll tax in Virginia

The 2026 take-home calculation for Virginia stacks four mandatory deductions: federal income tax (7-bracket progressive), FICA (Social Security capped at $181K + uncapped Medicare), Virginia state income tax (4-bracket progressive, top rate 5.75%). Pre-tax 401(k) and HSA reduce federal taxable income; HSA additionally reduces FICA wages.

Source:Virginia Department of Taxation — individual income tax rates· Virginia Department of Revenue (or equivalent)

How Virginia taxes payroll in 2026

Virginia uses a 4-bracket progressive income tax schedule under Va. Code §58.1-320: 2% on the first $3,000 of taxable income, 3% on $3,001-$5,000, 5% on $5,001-$17,000, and 5.75% above $17,000. Filing-status thresholds are identical — Virginia does not differentiate single vs. joint vs. HOH at the bracket level. Because the top 5.75% bracket kicks in at $17,000 of taxable income, most working adults effectively pay close to the flat 5.75% rate on the bulk of their wages. The 2024 General Assembly session passed HB 1 which doubled the standard deduction from $4,500/$9,000 (single/joint) to $8,500/$17,000. Combined with the $930 personal exemption (per filer + spouse + dependent), a single Virginia filer earning $30,000 owes approximately $700 in state income tax — meaningfully lower than the pre-2024 baseline. Virginia has NO local income tax — Northern Virginia (Fairfax, Arlington, Alexandria), Richmond, Norfolk, and Virginia Beach all fund services through property tax (effective rate ~0.94% statewide, slightly higher in NoVA) and 5.3-6% combined sales tax. Virginia maintains reciprocity agreements with the District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia — making it the most cross-border-friendly state in the broader DC-area commuter economy. A VA resident working in DC files only the VA return; a MD resident working at a Tysons office (VA) files only MD. This eliminates the dual-filing burden common in other multi-state arrangements.

Virginia state income tax brackets (single filer, 2026)

Taxable income up to	Marginal rate
$3,000	2.00%
$5,000	3.00%
$17,000	5.00%
Above prior threshold	5.75%

Standard deduction (single): $8,500 · top marginal rate 5.75%. Married filing jointly + head of household brackets follow the same shape with adjusted thresholds.

Virginia city callouts

Northern Virginia (Fairfax/Arlington/Alexandria) — Highest property tax rates in VA (~1.1% effective); DC reciprocity makes commuting frictionless.
Richmond — Property tax ~0.86% effective; lower cost of living than NoVA; common relocation target for federal workers leaving DC.
Virginia Beach + Norfolk — Hampton Roads metros — combined sales tax 6%; property tax ~0.94%; large military-affiliated population.

Reciprocity + multi-state notes

Virginia has reciprocity agreements with the District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia. Cross-border workers file only state-of-residence; the working state does not withhold income tax. Submit Form VA-4 (out-of-state) or the equivalent form to your employer to halt withholding.

How to use this calculator

Enter your annual gross salary. Pre-tax, what your employer pays before any deductions.
Pick filing status. Single, married filing jointly, married filing separately, or head of household. Drives both federal and Virginia brackets.
Add 401(k) and HSA contributions (optional). Both lower your federal taxable income; HSA also lowers FICA wages.
Read the verdict. Annual + monthly + bi-weekly take-home, federal + state + local breakdown, and effective tax rate.

Common mistakes

Confusing gross with adjusted gross. The calculator wants your gross salary — what your employer pays before any pre-tax deductions or contributions. If you enter your W-2 Box 1 (already net of 401k), the math will under-count your tax.
Forgetting that 401(k) is still subject to FICA. Traditional 401(k) reduces federal income tax but NOT Social Security + Medicare. Only HSA (through payroll) reduces both.
Using the wrong filing status for state tax. Virginia uses the same filing status categories as the IRS, but bracket thresholds differ from federal. Pick the status that matches your actual tax filing — not just what gives the best number.
Ignoring multi-state implications. If you work in Virginia but live elsewhere (or vice versa), you may owe taxes in both states with a credit between them. This calculator assumes you both live and work in Virginia.

US payroll terminology — quick reference

Eight terms that show up on every payslip. Skim the snippet; expand the card for the longer explanation. Same terms apply across all 51 state-paycheck calculators — only the Virginia state line in each formula changes.

Quick reference

Payroll terminology — applies to Virginia

Gross Salary The headline number from your offer letter, before any deductions. The starting point for every paycheck calculation.: Lenders, landlords, and benefit calculations use gross. Always confirm whether a quoted figure is gross or net — the gap is typically 25-40% in the US once federal + FICA + state are stacked.
Net Take-Home Pay What lands in your bank account after federal + FICA + state + local + pre-tax deductions. The number to budget against.: For Virginia: gross − federal − FICA − Virginia state income tax − 401(k) − HSA.
FICA Federal Insurance Contributions Act — payroll tax funding Social Security (6.2% to $181K) + Medicare (1.45%, no cap). 7.65% combined.: Additional Medicare 0.9% applies above $200K single / $250K MFJ. Thresholds frozen since 2013, so an increasing share of earners hit it each year. HSA contributions (but NOT 401k) reduce FICA wages.
Source: SSA — Wage base & tax rates
Marginal Tax Rate The rate applied to your NEXT dollar of income. Drives the cost of a raise, bonus, or extra 401(k) contribution.: In Virginia, your combined marginal rate stacks federal (12-37%) + FICA (1.45-2.35%) + Virginia state (2.0%-5.8%). A six-figure earner often faces a 35-45% marginal rate.
Effective Tax Rate Total tax divided by gross income. The actual percentage of your salary that disappears to tax — always lower than marginal.: Two earners at the same gross can have different effective rates depending on pre-tax contributions. Use effective rate for affordability comparisons; use marginal for raise / bonus decisions.
Standard Deduction Fixed amount subtracted from gross before federal brackets apply. 2026: $15,750 single · $31,500 MFJ · $23,625 HoH.: Virginia's state standard deduction (single) is $8,500 — applied independently before state brackets. Federal and state standard deductions stack; you do not have to itemize on one to claim the other.
Source: IRS Rev. Proc. 2024-40
Pre-Tax Deductions Amounts subtracted from gross BEFORE income tax is computed — 401(k), traditional IRA via payroll, HSA, FSA, employer health premiums.: Reduces federal taxable income dollar-for-dollar. HSA also reduces FICA wages (the 'triple advantage'). Traditional 401(k) reduces federal tax but NOT FICA — Roth 401(k) reduces neither but grows tax-free.
Virginia State Tax Progressive 4-bracket state income tax. Top rate 5.75%. Filed on Virginia Department of Taxation.: Brackets refresh annually — most state DORs publish updates in Q4 preceding the tax year. Virginia's structure progresses through 4 brackets, with separate filing-status schedules for MFJ and HoH.
Source: Virginia Department of Taxation — individual income tax rates

Methodology & Sources

Federal income tax + FICA: IRS Pub 15-T 2026 projected brackets + Social Security Administration 2026 wage base ($181,000) + Medicare 1.45% (no cap) + Additional Medicare 0.9% above $200K/$250K thresholds. Virginia state income tax: Virginia Department of Taxation — individual income tax rates — last verified 2026-05-13. Brackets refresh annually — most state DORs publish updates in Q4 preceding the tax year. Federal 2026 figures are projected from 2025 (Rev. Proc. 2024-40) with ~2.5% inflation adjustment; refresh against IRS October release.

Frequently asked questions

Why does Virginia's top bracket start at just $17,000?

Va. Code §58.1-320 has not adjusted bracket thresholds since 1990 — only rates and standard deduction have moved. The top 5.75% bracket has applied above $17,000 of taxable income for 35+ years. This effectively makes VA a flat-rate state in practice — only the bottom 6% of filers (income under $17K) experience meaningfully lower rates.

Are there any local income taxes in Virginia?

No — Virginia has no local income tax at any city, county, or town level. Fairfax, Arlington, Richmond, Norfolk, and Virginia Beach all fund local services through property tax (~0.94% effective statewide, slightly higher in NoVA) and 5.3-6% combined sales tax. This is rare among East Coast states (MD, NY, OH all have local levies).

I work in DC but live in Virginia — what do I pay?

Only Virginia state tax — the VA-DC reciprocity agreement means DC does not withhold or assess income tax on Virginia residents working in DC. File Form D-4A with your DC-based employer to halt DC withholding. You'll file only the Virginia VA-760 return. This applies symmetrically: DC residents working in VA file only DC.

Did Virginia really double the standard deduction in 2024?

Yes — HB 1, signed by Governor Youngkin in 2023 and effective 2024, raised the standard deduction from $4,500 (single) and $9,000 (joint) to $8,500 and $17,000 respectively. Combined with the $930 personal exemption, this reduced state income tax for most single filers earning under $50K by $200-$500 annually.

Want to compare Virginia take-home pay against another state? Use the national take-home pay calculator with a flat-rate state input. To see what you'd save by changing your 401(k) contribution, drop the gross salary into the salary-to-hourly calculator. For cost-of-living adjustments when comparing jobs across states, the cost of living calculator adjusts for housing + groceries + tax differences between metros.

Frequently Asked Questions

The most common questions we get about this calculator — each answer is kept under 60 words so you can scan.

What's the effective tax rate in Virginia on a $100K single salary in 2026?
A $100,000 single filer in Virginia pays roughly $13,841 federal income tax + $7,650 FICA + ~$4,950 Virginia state tax = $26,441 total → 26.4% effective rate. Virginia standard deduction $8,500. Local + 401(k) reductions change this — use the calculator above for an exact verdict.
Does Virginia have tax reciprocity with neighboring states?
Yes — Virginia maintains state-level reciprocity with DC, KY, MD, PA, WV (5 states). Cross-border workers from these states file only the resident-state return; the working state does not withhold income tax. Local taxes (city/county) typically fall outside reciprocity and apply regardless of resident state.
Why does Virginia's top bracket start at just $17,000?
Va. Code §58.1-320 has not adjusted bracket thresholds since 1990 — only rates and standard deduction have moved. The top 5.75% bracket has applied above $17,000 of taxable income for 35+ years. This effectively makes VA a flat-rate state in practice — only the bottom 6% of filers (income under $17K) experience meaningfully lower rates.
Are there any local income taxes in Virginia?
No — Virginia has no local income tax at any city, county, or town level. Fairfax, Arlington, Richmond, Norfolk, and Virginia Beach all fund local services through property tax (~0.94% effective statewide, slightly higher in NoVA) and 5.3-6% combined sales tax. This is rare among East Coast states (MD, NY, OH all have local levies).
I work in DC but live in Virginia — what do I pay?
Only Virginia state tax — the VA-DC reciprocity agreement means DC does not withhold or assess income tax on Virginia residents working in DC. File Form D-4A with your DC-based employer to halt DC withholding. You'll file only the Virginia VA-760 return. This applies symmetrically: DC residents working in VA file only DC.
Did Virginia really double the standard deduction in 2024?
Yes — HB 1, signed by Governor Youngkin in 2023 and effective 2024, raised the standard deduction from $4,500 (single) and $9,000 (joint) to $8,500 and $17,000 respectively. Combined with the $930 personal exemption, this reduced state income tax for most single filers earning under $50K by $200-$500 annually.