State Tax Estimate · Tax Year 2026
The quirks that catch even lifelong Virginians. One line each, a source on every one, tax year 2026.
Virginia does not widen its brackets for married couples. A single filer and a married couple hit 5.75% at the exact same $17,000.
Source: Va. Code § 58.1-320The $3,000, $5,000 and $17,000 lines are written into state law and were last changed for 1990. They don’t adjust for inflation, so a raise pushes more of your pay into the top rate.
Source: Va. Code § 58.1-320Because the brackets don’t double, a married couple filing jointly where both spouses earned income can use the Spouse Tax Adjustment. It taxes each spouse’s first $17,000 at the lower rates, worth up to $259.
Source: Virginia Tax: Filing statusIf you took the standard deduction on your federal return, you must take it in Virginia too. If you itemized federally, you itemize in Virginia. You can’t mix.
Source: Virginia Tax: DeductionsItemizers can deduct medical bills federally once they pass 7.5% of income. Virginia only counts the part above 10% of your federal AGI.
Source: Virginia Tax: 2025 Schedule A instructionsVirginia kept an old cap on itemized deductions that the federal government suspended. It kicks in above $332,700 of federal AGI for single filers and $399,200 for married filing jointly.
Source: Virginia Tax: 2025 Schedule A instructionsYour federal W-4 doesn’t set your state withholding. Virginia uses Form VA-4, which you give to your employer separately.
Source: Virginia Tax: Form VA-4Filers born on or before January 1, 1960 can deduct up to $12,000 each. Most lose $1 of it for every $1 of adjusted income over $50,000 single or $75,000 married.
Source: Virginia Tax: SubtractionsThere is no lower long-term rate like the federal 0/15/20%. A stock or home sale is taxed like wages, at up to 5.75%.
Source: Va. Code § 58.1-320Your city or county taxes your car’s value each year. State relief lowers the rate on the first $20,000 of value for a personal vehicle, but you still get a bill.
Source: Va. Code § 58.1-3524If you itemize, Virginia lets you deduct the full real estate and car taxes you paid. The $40,000 SALT cap ($20,000 married filing separately) doesn’t apply to them on the state return.
Source: Virginia Tax: 2025 Schedule A instructionsThe first Friday through Sunday of August, school supplies up to $20, clothes and shoes up to $100, and Energy Star items up to $2,500 are tax-free. In 2026 it ran August 7 to 9.
Source: Virginia Tax: Sales tax holidayIf an online or out-of-state seller didn’t charge you sales tax, Virginia expects you to pay it yourself. There is a line for it on Form 760.
Source: Virginia Tax: 2025 Form 760 instructionsA 2026 law lets any locality add 1% to its sales tax after a local referendum, to pay for school buildings. Groceries stay at 1%.
Source: Virginia Tax: New Virginia tax laws (2026)You can’t claim Virginia’s EITC or low income credit if anyone on the return took the age deduction or the extra 65+ or blind exemption. Run it both ways.
Source: Virginia Tax: EITC and low income creditContributions to a Virginia529 account are deductible up to $4,000 per account each year, with the rest carried forward. Owners 70 or older can deduct it all at once.
Source: Virginia Tax: DeductionsVirginia lets you deduct up to $3,000 of child care costs for one child or $6,000 for two or more. Many people enter their federal credit amount instead and shortchange themselves.
Source: Virginia Tax: DeductionsVirginia gives you two extra weeks. Your 2026 return is due Monday, May 3, 2027: May 1 falls on a Saturday, and a weekend due date moves to the next business day.
Source: Va. Code §§ 58.1-341 and 58.1-8 (due date, weekend rule)Everyone gets six more months to file, to November 1, with no form. But you must pay at least 90% of your tax by May 1, or a 2% a month penalty starts.
Source: Virginia Tax: 2025 Form 760 instructionsIf you’ll owe more than $1,000 after withholding, pay quarterly: May 1, June 15, September 15 and January 15. The first one is two weeks later than the federal April 15.
Source: Virginia Tax: Individual estimated paymentsLiving here, or keeping a home here, for more than 183 days in a year makes you a Virginia resident for tax, even if your legal home is elsewhere. Movers file part-year Form 760PY.
Source: Virginia Tax: Residency statusVirginia has deals with DC, Maryland, Pennsylvania, West Virginia and Kentucky. If you live here and only earn wages there, you generally pay only Virginia. Ask your employer to withhold Virginia tax.
Source: Virginia Tax: ReciprocityNow see what you'd actually owe
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A simplified educational guide for tax year 2026, not tax advice. Check anything that matters with Virginia Tax or a tax professional.