Overview of Virginia Taxes: Virginia has a progressive income tax, with a top marginal rate of 5.75%. The average sales tax in the state, combining state and average local rates, is among the lowest in the country. Virginia’s property taxes are also below the national median.
Your 2025 Estimated State Income Tax:
Breakdown of Your Income Taxes
Your Annual Take-Home Pay
About This Calculator
Our income tax calculator calculates your federal, state and local taxes based on several key inputs: your household income, location, filing status and number of personal exemptions.
How Income Taxes Are Calculated
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First, we calculate your adjusted gross income (AGI) by taking your total household income and reducing it by certain items such as contributions to your 401(k).
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Next, from AGI we subtract exemptions and deductions (either itemized or standard) to get your taxable income. Exemptions can be claimed for each taxpayer.
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Based on your filing status, your taxable income is then applied to the tax brackets to calculate your federal income taxes owed for the year.
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Your location will determine whether you owe local and / or state taxes.
When Do We Update? - We check for any updates to the latest tax rates and regulations annually.
Customer Service - If you would like to leave any feedback, feel free to email info@smartasset.com.
Assumptions
Deductions
- "Other Pre-Tax Deductions" are not used to calculate state taxable income.
Credits
- The only federal credit automatically calculated is the Savers Credit, depending on your eligibility.
- We do not apply any refundable credits, like the Child Tax Credit or Earned Income Tax Credit (EITC).
- We do not apply state credits in our calculations.
Itemized Deductions
- If itemizing at the federal level, you may need to itemize at the state level too. Some states don't allow itemized deductions, which is accounted for in our calculations.
- When calculating the SALT deduction for itemized deductions, we use state and local taxes, and we assume your MAGI.
- We assume that there is no cap to itemized deductions, if a state allows them.
- We do not categorize itemized deductions (such as medical expenses or mortgage interest), which could be subject to specific caps per state.
Local Tax
- Depending on the state, we calculate local taxes at the city level or county level. We do not include local taxes on school districts, metro areas or combine county and city taxes.
- With the exception of NYC, Yonkers, and Portland/Multnomah County, we assume local taxes are a flat tax on either state taxable income or gross income.
Actual results may vary based on individual circumstances and changes in tax laws or IRS regulations. Estimates provided by this calculator do not guarantee income tax amounts or rates. Past performance is not indicative of future results.
SmartAsset.com does not provide legal, tax, accounting or financial advice (except for referring users to third-party advisers registered or chartered as fiduciaries ("Adviser(s)") with a regulatory body in the United States). Articles, opinions and tools are for general informational purposes only and are not intended to provide specific advice or recommendations for any individual. Users should consult their accountant, tax advisor or legal professional to address their particular situation.
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Taxes in Virginia
Virginia State Tax Quick Facts
- Income tax: 2.00% – 5.75%
- Sales tax: 4.30% – 7.00%
- Property tax: 0.71% median effective rate
- Gas tax: 41.6 cents per gallon of regular gasoline
The state of Virginia has a progressive income tax, with rates ranging from 2% to a top rate of 5.75%. Of the states with a personal income tax, that top rate is slightly lower than average. The Commonwealth’s sales tax ranks near the bottom of the U.S. too. In fact, when taking into account both state and local rates, Virginia’s average of 5.634% is among the lowest in the country. Property and fuel taxes in the state are likewise lower than their respective national averages.
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Virginia Income Taxes
There are four tax brackets for filers in Virginia. While low earners pay lower marginal rates, the top bracket begins at just $17,000 in taxable income. This means most taxpayers in Virginia will pay the top rate of 5.75% on at least part of their income. The table below shows the tax brackets for Virginia filers.
Income Tax Brackets – All Filers
| Virginia Taxable Income | Rate |
|---|---|
| $0 – $3,000 | 2.00% |
| $3,000 – $5,000 | 3.00% |
| $5,000 – $17,000 | 5.00% |
| $17,000+ | 5.75% |
Rates apply to Virginia taxable income, which is based on federal adjusted gross income (AGI). Federal deductions will generally match your Virginia deductions (with the exception of the deduction for state income taxes).
In Virginia, you can only claim itemized deductions if you did so on your federal return. Conversely, if you did claim itemized deductions federally, you must itemize your deductions on your Virginia return. That means you cannot claim the Virginia standard deduction of $8,750 in 2025 ($17,500 for joint filers), even if your itemized deductions are less than that standard deduction.
Several types of income that are taxable at the federal level may be subtracted when calculating Virginia taxable income. Virginia allows subtractions for certain long-term disability income, Virginia National Guard income, qualified distributions from Virginia-sponsored college savings plans and Virginia Lottery prizes under $600, when those amounts were included in federal adjusted gross income. Larger lottery prizes are included in Virginia taxable income. Capital gains do not receive separate treatment in Virginia and are taxed in the same manner as other income on your state return.
Virginia Sales Tax
Virginia applies a statewide sales tax rate of 4.3%, along with a mandatory 1% local tax, for a combined rate of 5.3% in most communities. Several regions add a 0.7% transportation tax, which raises the total rate to 6% in Northern Virginia, Hampton Roads and Central Virginia. A handful of counties, including Halifax and Henry, levy an extra 1% local option tax, bringing their combined rate to 6.3%. The Historic Triangle (Williamsburg, James City County and York County) adds further regional taxes that increase the total to 7%.
The table below shows the sales tax rates for the counties of Virginia. Additionally, many cities are “independent cities,” which means they are not in any county.
Sales Tax Rates (Updated in December 2025)
| County Name | Tax Rate |
|---|---|
| Accomack County | 6.3% |
| Albemarle County | 5.3% |
| Alleghany County | 5.3% |
| Amelia County | 5.3% |
| Amherst County | 5.3% |
| Appomattox County | 6.3% |
| Arlington County | 6% |
| Augusta County | 5.3% |
| Bath County | 5.3% |
| Bedford County | 5.3% |
| Bland County | 5.3% |
| Botetourt County | 5.3% |
| Brunswick County | 5.3% |
| Buchanan County | 5.3% |
| Buckingham County | 5.3% |
| Campbell County | 6.3% |
| Caroline County | 6% |
| Carroll County | 6.3% |
| Charlotte County | 6.3% |
| Chesterfield County | 6% |
| Clarke County | 5.3% |
| Craig County | 5.3% |
| Culpeper County | 5.3% |
| Cumberland County | 6% |
| Dickenson County | 5.3% |
| Dinwiddie County | 5.3% |
| Essex County | 5.3% |
| Fairfax County | 6% |
| Fauquier County | 6% |
| Floyd County | 6.3% |
| Fluvanna County | 6% |
| Franklin County | 6.3% |
| Frederick County | 5.3% |
| Giles County | 5.3% |
| Gloucester County | 6.3% |
| Goochland County | 6% |
| Grayson County | 5.3% |
| Greene County | 5.3% |
| Greensville County | 5.3% |
| Halifax County | 6.3% |
| Hanover County | 6% |
| Henrico County | 6% |
| Henry County | 6.3% |
| Highland County | 5.3% |
| Isle Of Wight County | 6% |
| King And Queen County | 5.3% |
| King George County | 5.3% |
| King William County | 6% |
| Lancaster County | 5.3% |
| Lee County | 5.3% |
| Loudoun County | 6% |
| Louisa County | 6% |
| Lunenburg County | 5.3% |
| Madison County | 5.3% |
| Mathews County | 6.3% |
| Mcdowell County | 5.3% |
| Mecklenburg County | 6.3% |
| Middlesex County | 5.3% |
| Montgomery County | 5.3% |
| Nelson County | 5.3% |
| New Kent County | 7% |
| Northampton County | 6.3% |
| Northumberland County | 5.3% |
| Nottoway County | 5.3% |
| Orange County | 5.3% |
| Page County | 5.3% |
| Patrick County | 6.3% |
| Pittsylvania County | 6.3% |
| Powhatan County | 6% |
| Prince Edward County | 5.3% |
| Prince George County | 5.3% |
| Prince William County | 6% |
| Pulaski County | 5.3% |
| Rappahannock County | 5.3% |
| Richmond County | 5.3% |
| Roanoke County | 5.3% |
| Rockbridge County | 5.3% |
| Rockingham County | 5.3% |
| Russell County | 5.3% |
| Scott County | 5.3% |
| Shenandoah County | 5.3% |
| Smyth County | 5.3% |
| Southampton County | 6% |
| Spotsylvania County | 5.3% |
| Stafford County | 5.3% |
| Surry County | 6% |
| Sussex County | 6% |
| Tazewell County | 5.3% |
| Warren County | 5.3% |
| Washington County | 5.3% |
| Westmoreland County | 5.3% |
| Wise County | 5.3% |
| Wythe County | 5.3% |
| York County | 7% |
Virginia charges sales tax on most purchases, but certain goods are taxed at a lower rate. Groceries, for instance, are taxed at 3% while both prescription drugs and over-the-counter drugs are exempt.
There is one three-day sales tax holiday in Virginia, which takes places during early August. During the holiday, three different types of products, up to a certain price, may be purchased free of sales taxes:
- Hurricane preparedness equipment (up to $60 per item), portable generators (up to $1,000 per item), gas-powered chainsaws (up to $350 per item) and chainsaw accessories (up to $60 per item)
- Clothing and footwear (up to $100 per item) and school supplies (up to $20 per item)
- Energy Star or WaterSense products (up to $2,500 per item)
Virginia Property Tax
The median effective property tax rate in Virginia is 0.71%. However, since property taxes in Virginia are assessed and collected at the local level by county and city governments, that rate varies depending on location.
If you’re looking to refinance your home or purchase a new one, take a look at our Virginia mortgage rates guide, where you’ll find information on getting a mortgage and mortgage rates in each county of Virginia.
Virginia Estate Tax
Virginia’s estate tax was repealed on July 1, 2007. Estates of decedents whose death occurred after that date are not required to file an estate tax return.
Virginia Capital Gains Tax
Capital gains (from the sale of a home, for example) in Virginia are taxed as regular income, which means they will likely face the top rate of 5.75%.
Virginia Gas Tax
The state excise tax on regular gas in Virginia is 41.6 cents per gallon, which is the ninth highest in the nation.