Virginia does have a state income tax, using a progressive four bracket system with rates from 2% to 5.75%. Your paycheck is reduced by federal income tax (10% to 37%), FICA payroll taxes (7.65%), and Virginia state tax before it reaches your bank account. There are no local or city payroll taxes in Virginia. A single filer earning $60,000 in 2026 can expect to keep roughly $47,754 after all taxes, losing about 20.4% of gross pay. Use our salary after tax calculator to model your own numbers.
Virginia paycheck calculator
How the paycheck calculator works
A Virginia paycheck calculator estimates your net (take home) pay by subtracting all mandatory tax withholdings from your gross earnings each pay period. To produce an accurate estimate, the calculator needs a few key inputs.
Gross pay is the total amount your employer pays you before any deductions. You can enter this as an annual salary or as an hourly rate multiplied by hours worked.
Pay frequency determines how your annual tax liability is divided across paychecks. The most common frequencies are weekly (52 paychecks per year), biweekly (26 paychecks), semimonthly (24 paychecks), and monthly (12 paychecks). Biweekly is the most common pay cycle in Virginia.
Filing status affects both your federal and Virginia withholding. Single, married filing jointly, married filing separately, and head of household each produce different standard deduction amounts and, at the federal level, different bracket thresholds.
Pre tax deductions include contributions to a 401(k) or 403(b) retirement plan, health insurance premiums paid through your employer, health savings account (HSA) contributions, and flexible spending account (FSA) contributions. These reduce your taxable income before federal and state income taxes are calculated, which lowers your tax bill and increases your take home pay.
Once these inputs are set, the calculator applies the 2026 federal income tax brackets, FICA rates, and Virginia state income tax brackets in sequence to determine the amount withheld from each paycheck.
2026 federal taxes on your paycheck
Every Virginia paycheck is subject to federal income tax and FICA payroll taxes. The federal income tax uses seven progressive brackets that were made permanent by the One Big Beautiful Bill Act (OBBBA) signed in 2025 and adjusted for inflation under IRS Revenue Procedure 2025-32.
2026 federal income tax brackets for single filers
| Tax rate | Taxable income range |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | Over $640,600 |
Source: IRS Revenue Procedure 2025-32, published October 2025.
For married filing jointly, the bracket thresholds are roughly double the single filer amounts. The 10% bracket covers the first $24,800, and the 37% rate begins above $768,700 of taxable income.
The 2026 standard deduction is $16,100 for single filers and $32,200 for married filing jointly (IRS Rev. Proc. 2025-32). This amount is subtracted from gross income before the bracket rates are applied.
FICA taxes in 2026
FICA stands for the Federal Insurance Contributions Act and funds Social Security and Medicare. Every wage earner in Virginia pays FICA regardless of filing status.
- Social Security tax: 6.2% on wages up to the 2026 wage base of $184,500 (Source: SSA, October 2025). The maximum Social Security tax an employee can pay in 2026 is $11,439.
- Medicare tax: 1.45% on all wages with no income cap.
- Additional Medicare tax: 0.9% on wages above $200,000 for single filers ($250,000 for married filing jointly). This is an employee only tax with no employer match.
Combined, FICA takes 7.65% of your wages up to $184,500. Above that threshold, only the 1.45% Medicare portion continues to apply.
Virginia state income tax explained
Virginia levies a graduated (progressive) state income tax with four brackets. These brackets have remained unchanged for over three decades and are not indexed for inflation. The rates are the same regardless of your filing status. Virginia does not use different bracket thresholds for single versus married filers.
2026 Virginia income tax brackets
| Tax rate | Virginia taxable income | Tax calculation |
|---|---|---|
| 2% | $0 to $3,000 | 2% of taxable income |
| 3% | $3,001 to $5,000 | $60 plus 3% of amount over $3,000 |
| 5% | $5,001 to $17,000 | $120 plus 5% of amount over $5,000 |
| 5.75% | Over $17,000 | $720 plus 5.75% of amount over $17,000 |
Source: Virginia Department of Taxation, Tax Rate Schedule (Virginia Code § 58.1-320). Rates confirmed unchanged for tax year 2026.
Because the top 5.75% rate kicks in at just $17,001, the vast majority of working Virginians pay a marginal state rate of 5.75% on most of their taxable income.
Virginia standard deduction and personal exemption
For tax year 2026, the Virginia standard deduction is $8,750 for single filers and $17,500 for married filing jointly. These amounts were increased during the 2025 Virginia General Assembly session (Virginia Code § 58.1-322.03). Each taxpayer also receives a personal exemption of $930. An additional $800 exemption is available for filers aged 65 or older or who are blind.
No local payroll taxes
Virginia does not impose county or city level income taxes that are withheld from paychecks. While Virginia localities do levy property taxes and some impose local sales taxes, none of these affect your paycheck withholding. This is a meaningful distinction from neighboring Maryland, where many counties add a local income tax on top of the state rate.
Worked examples: biweekly take home pay in Virginia
The following examples assume a single filer with one personal exemption, no dependents, no pre tax deductions, and the standard deduction at both the federal and state level. Pay is biweekly (26 pay periods per year). All figures use 2026 tax rates sourced above.
$45,000 annual salary
Biweekly gross pay: $1,730.77.
Federal income tax: Taxable income equals $45,000 minus the $16,100 standard deduction, which is $28,900. The first $12,400 is taxed at 10% ($1,240). The remaining $16,500 is taxed at 12% ($1,980). Total federal income tax for the year is $3,220, or about $123.85 per biweekly paycheck.
FICA: Social Security tax is $45,000 times 6.2%, which equals $2,790. Medicare tax is $45,000 times 1.45%, which equals $652.50. Total annual FICA is $3,442.50, or about $132.40 per paycheck.
Virginia state tax: Virginia taxable income equals $45,000 minus the $8,750 standard deduction minus the $930 personal exemption, which is $35,320. The first $17,000 produces $720 in tax. The remaining $18,320 is taxed at 5.75% ($1,053.40). Total Virginia tax for the year is $1,773.40, or about $68.21 per paycheck.
Biweekly take home pay: approximately $1,406. That means you keep about 81.3% of gross pay.
$60,000 annual salary
Biweekly gross pay: $2,307.69.
Federal income tax: Taxable income is $60,000 minus $16,100, which equals $43,900. Tax on the first $12,400 at 10% is $1,240. Tax on the remaining $31,500 at 12% is $3,780. Total federal tax is $5,020 per year, or about $193.08 per paycheck.
FICA: Social Security is $3,720. Medicare is $870. Total FICA is $4,590 per year, or about $176.54 per paycheck.
Virginia state tax: Virginia taxable income is $60,000 minus $8,750 minus $930, which equals $50,320. The first $17,000 generates $720. The remaining $33,320 at 5.75% equals $1,915.90. Total Virginia tax is $2,635.90 per year, or about $101.38 per paycheck.
Biweekly take home pay: approximately $1,837. That means $60,000 a year after taxes in Virginia leaves you with about 79.6% of your gross pay.
$85,000 annual salary
Biweekly gross pay: $3,269.23.
Federal income tax: Taxable income is $85,000 minus $16,100, which equals $68,900. Tax on the first $12,400 at 10% is $1,240. Tax on the next $38,000 (up to $50,400) at 12% is $4,560. Tax on the remaining $18,500 at 22% is $4,070. Total federal tax is $9,870 per year, or about $379.62 per paycheck.
FICA: Social Security is $5,270. Medicare is $1,232.50. Total FICA is $6,502.50 per year, or about $250.10 per paycheck.
Virginia state tax: Virginia taxable income is $85,000 minus $8,750 minus $930, which equals $75,320. The first $17,000 generates $720. The remaining $58,320 at 5.75% equals $3,353.40. Total Virginia tax is $4,073.40 per year, or about $156.67 per paycheck.
Biweekly take home pay: approximately $2,483. You keep about 75.9% of gross pay.
Hourly wages in Virginia: what $20, $25, and $30 an hour take home
Many Virginia workers are paid hourly rather than on salary. The calculations below assume a single filer working 40 hours per week for 52 weeks (2,080 hours per year), taking the standard deduction with one personal exemption and no pre tax deductions.
$20 per hour ($41,600 per year)
Federal income tax on $25,500 of taxable income comes to $2,812. FICA totals $3,182. Virginia state tax on $31,920 of state taxable income is $1,578. Annual take home is approximately $34,028, which works out to about $2,836 per month or $1,309 per biweekly paycheck.
$25 per hour ($52,000 per year)
Federal income tax on $35,900 of taxable income comes to $4,060. FICA totals $3,978. Virginia state tax on $42,320 of state taxable income is $2,176. Annual take home is approximately $41,786, which works out to about $3,482 per month or $1,607 per biweekly paycheck.
$30 per hour ($62,400 per year)
Federal income tax on $46,300 of taxable income comes to $5,308. FICA totals $4,774. Virginia state tax on $52,720 of state taxable income is $2,774. Annual take home is approximately $49,544, which works out to about $4,129 per month or $1,906 per biweekly paycheck. For a deeper look at this wage level, see our guide on what $30 an hour looks like after taxes.
How bonuses are taxed in Virginia
Bonuses in Virginia are subject to the same taxes as regular wages: federal income tax, FICA, and Virginia state income tax. The difference is in how federal withholding is applied to the bonus check.
The IRS gives employers two methods to withhold federal income tax on supplemental wages such as bonuses, commissions, and severance pay.
Percentage method (most common): If your bonus is paid separately from your regular paycheck, your employer will likely withhold a flat 22% for federal income tax. This rate applies to supplemental wages up to $1 million. For supplemental wages exceeding $1 million in a calendar year, the excess is withheld at 37%.
Aggregate method: Some employers add the bonus to your regular paycheck and withhold federal tax on the combined amount as if it were a single payment. This can result in higher withholding for that pay period because the combined total temporarily pushes your annualized income into a higher bracket. The extra withholding is reconciled when you file your tax return.
For Virginia state tax purposes, bonuses are treated as regular income. Your employer applies the same Virginia withholding brackets (2% to 5.75%) to the bonus amount. Since most working Virginians are already in the 5.75% bracket, the state typically withholds 5.75% on bonus pay.
FICA taxes also apply to bonuses in full. Social Security tax at 6.2% applies as long as your cumulative wages for the year have not exceeded the $184,500 wage base. Medicare tax at 1.45% applies to the entire bonus with no cap.
Withholding is not the same as your final tax liability. If the flat 22% federal withholding on your bonus was more than your actual marginal rate, you will receive the difference back as part of your refund when you file.
Effect of 401(k) contributions and health insurance premiums
Pre tax deductions are one of the most effective ways to increase your take home pay in Virginia because they reduce your taxable income for both federal and state purposes.
401(k) contributions
Traditional 401(k) contributions are deducted from your gross pay before federal income tax and Virginia state income tax are calculated. They are still subject to FICA taxes. The 2026 employee contribution limit for a 401(k) is $23,500, with an additional $7,500 catch up contribution allowed for workers aged 50 and older (IRS Notice 2024-80, inflation adjusted).
For example, if you earn $60,000 and contribute 6% of your salary ($3,600) to a traditional 401(k), your federal taxable income drops from $43,900 to $40,300 and your Virginia taxable income drops from $50,320 to $46,720. The federal tax savings at a 12% marginal rate is $432. The Virginia savings at a 5.75% marginal rate is $207. Combined, you save $639 in annual taxes, meaning your $3,600 contribution only reduces your take home pay by about $2,961. Your FICA taxes remain unchanged because 401(k) contributions are not exempt from Social Security and Medicare withholding.
Roth 401(k) contributions work differently. They are made with after tax dollars, so they do not reduce your current taxable income. Your take home pay decreases by the full contribution amount. However, qualified withdrawals in retirement are tax free.
Health insurance premiums
Employer sponsored health insurance premiums paid through a Section 125 cafeteria plan are deducted from your gross pay before federal income tax, state income tax, and FICA taxes. This triple tax advantage makes health insurance premiums one of the most tax efficient payroll deductions available.
If your monthly health insurance premium is $250 ($3,000 per year), and you are in the 12% federal bracket and 5.75% Virginia bracket, the annual tax savings are approximately $360 (federal) plus $172.50 (Virginia) plus $229.50 (FICA), totaling about $762. Your $3,000 in premiums effectively costs you only about $2,238 in reduced take home pay.
How Virginia compares with neighboring states
Virginia borders several states with very different income tax structures. Understanding these differences is helpful if you live near a state line or are considering a move.
| State | Income tax structure | Top marginal rate | Local income tax |
|---|---|---|---|
| Virginia | Progressive (4 brackets) | 5.75% | None |
| Maryland | Progressive (8 brackets) | 5.75% | Yes (county rates up to 3.2%) |
| North Carolina | Flat | 3.99% (2026) | None |
| West Virginia | Progressive (reduced rates) | 4.58% (2026) | None |
| Tennessee | No income tax | 0% | None |
Sources: Tax Foundation, State Individual Income Tax Rates and Brackets 2026; North Carolina Department of Revenue; Virginia Department of Taxation. Rates as of January 2026.
Maryland has the same top state rate as Virginia at 5.75%, but Maryland counties also levy local income taxes ranging from roughly 2.25% to 3.2%, which significantly increases the total tax burden for Maryland residents. North Carolina uses a flat 3.99% rate in 2026, which is lower than Virginia’s top rate. West Virginia has been phasing down its income tax rates in recent years, with a 2026 top rate of 4.58%. Tennessee does not tax wages or salary at all, making it one of the most paycheck friendly states in the region.
For workers earning $60,000, the difference between Virginia and a no income tax state like Tennessee is roughly $2,636 per year in state taxes alone. However, other cost of living factors, property taxes, and sales taxes should also be weighed before making a relocation decision based solely on income tax rates.
Frequently asked questions
How much is taken out of my paycheck in Virginia?
Three categories of taxes are withheld from every Virginia paycheck: federal income tax (which varies by income and filing status), FICA payroll taxes (7.65% of wages up to the Social Security cap), and Virginia state income tax (2% to 5.75%). A single filer earning $60,000 per year loses roughly $12,246 to these combined taxes, keeping about $47,754 in take home pay. Your actual withholding depends on your W-4 selections, any pre tax deductions, and whether you claim additional exemptions on your Virginia Form VA-4.
What is the Virginia income tax rate in 2026?
Virginia uses a progressive income tax with four brackets: 2% on the first $3,000 of taxable income, 3% on income from $3,001 to $5,000, 5% on income from $5,001 to $17,000, and 5.75% on all taxable income over $17,000. These rates have been unchanged since the early 1990s and are not adjusted for inflation. The Virginia standard deduction for 2026 is $8,750 for single filers and $17,500 for married filing jointly, per Virginia Code § 58.1-322.03 as amended by the 2025 General Assembly.
How much is $60,000 a year after taxes in Virginia?
A single filer earning $60,000 in Virginia with no pre tax deductions and the standard deduction at both the federal and state level can expect to take home approximately $47,754 per year. That breaks down to roughly $1,837 per biweekly paycheck. The total tax burden includes about $5,020 in federal income tax, $4,590 in FICA, and $2,636 in Virginia state income tax.
How are bonuses taxed in Virginia?
Bonuses are subject to the same federal income tax, FICA, and Virginia state income tax as regular wages. For federal withholding, most employers use the flat 22% supplemental rate on bonus checks up to $1 million. Virginia state withholding is applied using the same progressive brackets, though most workers will see 5.75% withheld. FICA applies in full (7.65%) as long as your year to date wages have not exceeded the $184,500 Social Security wage base. Any over withholding is reconciled on your annual tax return.
How do 401(k) contributions change take home pay in Virginia?
Traditional 401(k) contributions reduce your taxable income for both federal and Virginia state income tax purposes, but they do not reduce the amount subject to FICA. For every $1,000 contributed, a worker in the 12% federal bracket and 5.75% Virginia bracket saves approximately $177.50 in taxes. The net cost to your paycheck is about $822.50 per $1,000 contributed. This makes 401(k) contributions one of the most efficient ways to build retirement savings while reducing your current tax bill.
Does Virginia have local or city income taxes?
No. Virginia does not levy any local or city income taxes on wages. This is a significant advantage over Maryland, where county income taxes can add up to 3.2% on top of the state rate. All Virginia workers pay only the state level income tax rates of 2% to 5.75%, regardless of which city or county they live in.
Methodology
All calculations in this article use the following 2026 tax parameters. Federal income tax brackets, standard deduction amounts, and inflation adjustments come from IRS Revenue Procedure 2025-32, published October 2025. FICA rates (6.2% Social Security, 1.45% Medicare) and the 2026 Social Security wage base of $184,500 are from the Social Security Administration’s October 2025 announcement and confirmed in IRS Publication 926 for 2026. Virginia state income tax brackets are from the Virginia Department of Taxation’s Tax Rate Schedule (Virginia Code § 58.1-320). The 2026 Virginia standard deduction of $8,750 (single) and $17,500 (married filing jointly), along with the $930 personal exemption, reflect updates from the 2025 Virginia General Assembly session as codified in Virginia Code § 58.1-322.03. Worked examples assume a single filer, one personal exemption, no dependents, no itemized deductions, and no pre tax retirement or insurance contributions unless otherwise stated. Actual paycheck withholding may differ slightly due to employer rounding, W-4 elections, and the specific withholding method used.
This content is for educational purposes only and does not constitute personalized financial advice. Consult a qualified financial advisor for guidance specific to your situation.
By Nathan Whitmore for MoneyFN
Nathan Whitmore is a US based personal finance writer at MoneyFN covering salary, paycheck, and tax math for American workers. He works from primary sources only: IRS revenue procedures, Bureau of Labor Statistics wage data, and Federal Reserve statistics. Every figure he publishes is dated and traceable to a public source.
