Virginia State Income Tax in 2025: A Guide

Virginia’s state income tax includes four brackets, with rates ranging from 2% to 5.75%. What you owe depends on your taxable income, filing status, and eligibility for credits or deductions. Residents, part-year residents, and nonresidents earning income in Virginia may all have filing requirements.  

Learning the basics of Virginia’s tax system can help you confidently navigate your income taxes. Let’s explore who needs to file, how residency affects your taxes, and key deductions and credits to know about. 

*Note that you are still responsible for federal taxes if you meet the IRS income filing threshold. This article addresses state-specific taxes only. 

Virginia state income tax rates

Virginia has four income tax brackets, with rates ranging from 2% to 5.75%. Your taxable income determines your tax rate. 

VA taxable income	Tax calculation
$0 to $3,000	2%
$3,001 to $5,000	$60 plus 3% of the amount over $3,000
$5,001 to $17,000	$120 plus 5% of the amount over $5,000
Over $17,000	$720 plus 5.75% of the amount over $17,000

Source: Virginia Department of Taxation 

Most Virginia filers must file their Virginia state return by May 1. The federal tax due date is April 15, 2025.

What is the standard deduction in Virginia?

The standard deduction reduces the portion of your income that Virginia taxes, making it a popular choice for many taxpayers. In Virginia, the deduction varies by filing status: 

Filing status	Standard deduction
Single (all returns)	$8,500
Married, filing jointly (all returns)	$17,000
Married, filing separately (resident)	$8,500
Married, filing separately (part-year resident)	$8,500*
Married, filing separately (nonresident)	$8,500
Married, filing separately on a combined return (part-year resident)	$17,000
Married, filing separately (nonresident)	$8,500

*Part-year residents prorate the standard deduction based on their period of residency. 

Source: Virginia Department of Taxation 

This deduction applies whether you’re a resident, part-year resident, or nonresident, as long as your income qualifies under Virginia tax guidelines. Taxpayers often use the standard deduction because it simplifies filing and can offer a greater reduction than itemizing. In addition, married couples filing jointly may benefit from the spouse tax adjustment (STA), which can reduce their tax by up to $259, offering a bit of relief for dual-income households.

Who has to file Virginia state income tax?

You’ll need to file a Virginia state income tax return if your Virginia adjusted gross income (VAGI) meets these thresholds: 

• Single: $11,950 or more 
• Married, filing jointly: $23,900 or more 
• Married, filing separately: $11,950 or more 

This applies to residents, part-year residents, and nonresidents earning income from Virginia sources. Even if your income falls below these levels, you may want to file if you’re eligible for a refund or tax credits.

How Virginia residency impacts tax filing

Virginia has three residency statuses for tax purposes: resident, part-year resident, and nonresident. Your residency status determines how much of your income is taxable in Virginia and which forms you’ll need to file. 

The chart below breaks down each residency status, who qualifies, and how income is taxed in Virginia. 

Residency status	Definition	How Virginia taxes income
Resident	A person who lives in Virginia, maintains a home for more than 183 days, or is a legal (domiciliary) resident of the Commonwealth.	All income, regardless of where it’s earned, is taxed.
Part-year resident	A person who moves into Virginia during the year intending to become a resident or moves out to establish residency in another state.	Taxed on all income earned while a resident, plus Virginia-sourced income.
Nonresident	A person who is not a resident or part-year resident but receives taxable income from Virginia sources.	Taxed only on income earned from Virginia sources.

Source: Virginia Department of Taxation

Other income tax considerations in Virginia

In Virginia, specific types of income may qualify for subtractions or exemptions that can reduce your taxable income. Here’s a quick look at how different categories are treated: 

Retirement and pension income tax 

• Military retirement income up to $30,000 can be subtracted for the 2024 tax year, while $40,000 can be subtracted for tax years 2025 and later. 
• Pensions and retirement income are fully taxable. 
• Taxpayers 65 and older may qualify for a $12,000 deduction. 

Investment income tax

• Capital gains are taxed at the same rate as personal income. 
• Income from investments in qualified technology businesses can be subtracted. 

Social Security income tax

Social Security and Tier 1 Railroad Retirement benefits are exempt from state taxation. 

Military income tax

• Up to $15,000 of military basic pay may be subtracted if total pay is less than $30,000. For every dollar of income over $15,000, the maximum subtraction is reduced by $1. 
• Combat or hazardous duty pay is fully exempt from taxation.
  

Common Virginia state tax deductions and credits

The following deductions and credits may help lower your Virginia state income tax liability.  

Tax credit	Description	Amount
Credit for Taxes Paid to Another State	Reduces tax liability for income taxed by another state.	Credit of the lesser amount of income tax paid to the other state or the amount of Virginia tax due on the income.
Virginia Earned Income Tax Credit (EITC)	Refundable credit (15% of federal EITC) or non-refundable (20% of federal EITC); cannot claim both.	Up to 15% (refundable) or 20% (non-refundable); maximum federal EITC is $7,830 for 2024 tax year.
Credit for Low Income Individuals (CLI)	Helps low-income taxpayers reduce their tax burden.	Up to $300 per personal or dependent deduction.
Eligible Educator Expense Deduction	Deduction for qualifying expenses paid by eligible educators.	Up to $500 of expenses.

How to file Virginia state income tax

Filing your Virginia taxes can feel like a puzzle, but TurboTax makes it easy to put the pieces together. From uncovering every Virginia-specific deduction to helping you claim credits that could boost your refund, we’ve got your back. 

Whether you’re filing as a resident, part-year resident, or nonresident, TurboTax ensures that your return is accurate and complete. You can choose to file on your own with online assistance or connect with a local tax expert in Virginia for personalized guidance. Our experts can even handle filing your taxes for you. 

Virginia taxes don’t have to be stressful. With TurboTax, you can file with confidence and keep more of your hard-earned money in your pocket.