Virginia state income tax rate 2027

Four brackets, unchanged

Section 58.1-320 of the Code of Virginia taxes Virginia taxable income at 2% up to $3,000, 3% from $3,000 to $5,000, 5% from $5,000 to $17,000, and 5.75% above $17,000 for taxable years beginning on and after January 1, 1990. The same brackets apply to single and joint filers, so the 5.75% top rate starts at $17,000 for everyone, as Tax Foundation notes in its 2026 comparison. The code section has no scheduled step for 2027.

The standard deduction rises in 2027

Section 58.1-322.03 is the one place where 2027 has its own number. It sets the standard deduction at $8,750 for single filers and $17,500 for married persons for taxable years from 2025 up to 2027, then "$9,200 for single individuals and $18,400 for married persons" for taxable years beginning on and after January 1, 2027 and before January 1, 2028, and $9,300 and $18,600 for 2028 and 2029. The same section allows a $930 deduction for each personal exemption allowable for federal income tax purposes, used here for the taxpayer, spouse and each dependent.

Worked example

Single, $75,000 of wages, a $9,200 standard deduction and one $930 exemption: taxable income $64,870. Tax is $60 on the first $3,000, $60 on the next $2,000, $600 on the next $12,000 and 5.75% of the remaining $47,870, for $3,472.53 in total, an effective 4.63% of wages. Compared with the $8,750 deduction of 2026, the higher 2027 deduction is worth about $26 for this filer. A couple with $120,000 of wages and two dependents has a $18,400 deduction and four exemptions: $97,880 taxable and $5,370.60 tax.

Not included

Other deductions, subtractions and credits are not modelled. For net pay see the Virginia paycheck calculator. Virginia's filing and refund information is on the Virginia state refund status page.

Who this is for, and what it does not cover

It is for employees and planners estimating Virginia state income tax on wages for 2027. It does not cover local income taxes, tax credits, retirement or investment income, self-employment tax, federal income tax or payroll taxes, and it does not file or submit anything. The result changes if you enter a different rate, so use the rate box when the state announces a final 2027 figure.

FAQ

What is the Virginia state income tax rate for 2027?

Va. Code 58.1-320 taxes Virginia taxable income at 2% up to $3,000, 3% to $5,000, 5% to $17,000 and 5.75% above $17,000. The code shows no 2027 change.

Does Virginia have a flat tax?

No. It has four brackets, but the top 5.75% rate starts at only $17,000.

What is the Virginia standard deduction for 2027?

Va. Code 58.1-322.03 sets $9,200 for single individuals and $18,400 for married persons for taxable years beginning on and after January 1, 2027 and before January 1, 2028.

How much is the Virginia personal exemption?

The code allows $930 for each personal exemption allowable for federal income tax purposes.

Are the brackets different for married couples?

No. Section 58.1-320 uses the same brackets for all filers; the difference is in the standard deduction.

Is this my final 2027 Virginia tax?

No. It is a projection from the code as of November 1, 2026. Age deductions, credits and subtractions are not modelled.

Sources

Retrieved 2026-11-01. Each link was opened and checked against the claim next to it; where a page blocks automated readers a dated archive copy is named.

• Code of Virginia 58.1-320: imposition of tax: The 2%, 3%, 5% and 5.75% brackets, read 2026-11-01.
• Code of Virginia 58.1-322.03: deductions: The $9,200 and $18,400 standard deduction for 2027 and the $930 exemption deduction.