Virginia withholds 2% to 5.75% state income tax after an $8,750 deduction and $930 per VA-4 exemption.
How Virginia withholding works
Your employer annualizes your taxable wages, subtracts a flat $8,750 standard deduction (the withholding formula has no married version — the $17,500 joint amount only applies on your return) and $930 for each personal exemption on Form VA-4 ($800 more for each age-65 or blind exemption). Tax is 2% on the first $3,000, 3% up to $5,000, 5% up to $17,000 and 5.75% above that, rounded to whole dollars and divided by your pay periods.
Virginia taxes most of your pay at 5.75%
Because the top bracket starts at just $17,000 of taxable income, nearly every full-time worker's extra dollar is taxed at 5.75% in Virginia. Pre-tax 401(k), HSA and health premiums reduce Virginia withholding the same way they reduce federal withholding.
No local income tax, no state disability deduction
Virginia law bars counties and cities from taxing wages, and there is no state disability or paid-leave deduction on 2026 paychecks. Virginia's new paid family leave program doesn't start payroll contributions until April 2028.
Bonuses in Virginia
Bonuses paid separately are usually withheld at a flat 5.75% for Virginia, on top of the 22% federal supplemental rate and FICA.