Virginia State Income Tax: Rates and Brackets for 2024-2025

Virginia's state income tax follows a graduated system, similar to the way federal taxes are determined. This means different portions of your income may be taxed at different rates rather than a single flat rate. Learn more about Virginia's income tax system, who pays and other taxes.

What are the Virginia income tax rates and brackets?

For 2024 (taxes filed in 2025), Virginia income tax rates are 2%, 3%, 5% and 5.75%.

For example, someone earning $50,000 in taxable income would pay 2% on the first $3,000, 3% on the portion between $3,001 and $5,000, 5% on the amount between $5,001 and $17,000 and 5.75% on the remaining income.

» MORE: See what federal tax bracket you’re in

Do I have to pay Virginia state income tax?

Virginia residents, part-year residents and nonresidents with income from Virginia sources may be subject to state income tax if they're

1. Required to file a federal tax return, and

2. If they have a Virginia adjusted gross income (VAGI) above $11,950 (single or married filing separately) or $23,900 (married filing jointly). In most cases, your VAGI is your federal adjusted gross income with certain additions and subtractions.

Here's more on the three residency statuses, which determine what portion of your income the state will tax.

» Need to file in multiple states? State income tax rates and how they work

Does Virginia tax capital gains?

Yes. Virginia considers most capital gains ordinary income, which means they are subject to the standard state income tax rates that range from 2% to 5.75%. However, filers may be able to deduct certain federal long-term gains from their Virginia income tax return^[0]

Does Virginia have an inheritance or estate tax?

Virginia does not levy state taxes on inheritances or estates. There is no federal inheritance tax, and federal estate taxes only apply to assets over $13.99 million in 2025.

When is the Virginia state income tax deadline?

The deadline to file your 2024 individual state income tax return in Virginia was May 1, 2025.

If you missed the May due date, you may be able to take advantage of Virginia’s automatic extension, which gives most Virginia taxpayers until Nov. 1 — an additional six months — to file with no application required^[0]

Remember, though, a tax extension comes with a price tag if you don’t read the fine print. Extensions do not give you more time to pay your taxes; they only give you more time to file your return. If you're going to take advantage of the extension, you will need to have paid your estimated tax bill by the original May 1 deadline to avoid late-filing penalties or interest.

Other Virginia taxes to know about

Sales tax. Virginia's state sales tax rate is 5.3% in most places, but some counties may levy additional local sales taxes. This can bring the combined state and local sales tax rate up to 7% in some locations. Groceries and personal hygiene items are taxed at a reduced rate of 1% across the state^[0]

Property taxes. Property tax rates are determined locally and therefore can vary by city, county or town. The amount of tax is usually determined by the value of your home. Per the Tax Foundation, the average state and local property tax paid per capita is $1,911^[0]

Lottery taxes. Lottery winnings are considered income and are subject to regular state income tax rates when you file your annual state tax return. If your total winnings are below $5,000, the Virginia Lottery does not automatically withhold taxes. However, for winnings of $5,000 or more, the Virginia Lottery automatically withholds 4% of the total amount^[0]

Social Security taxes. Just as they are at the federal level, distributions from retirement accounts such as pensions, traditional 401(k)s and IRAs, as well as some types of railroad retirement accounts, are taxable. However, Virginia does not impose taxes on Social Security benefits received. A nice bonus is that if any of your Social Security benefits are taxed at the federal level, you can write off that amount as a deduction on your state income tax return^[0]

5 things to know about Virginia state income tax