Virginia’s tax rates vary by tax type. The individual income tax rate is a graduated scale from 2% to 5.75%, and the state sales tax rate is 5.3%.
Individual Income Tax Rates
Virginia has a progressive income tax system with four brackets that apply to all filers (single and married filing jointly).
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| Taxable Income | Tax Rate | Tax Owed Calculation |
|---|---|---|
| $0 to $3,000 | 2% | 2% of taxable income |
| $3,001 to $5,000 | 3% | $60 plus 3% of the amount over $3,000 |
| $5,001 to $17,000 | 5% | $120 plus 5% of the amount over $5,000 |
| Over $17,000 | 5.75% | $720 plus 5.75% of the amount over $17,000 |
The standard deduction will increase to $8,750 for single filers and $17,500 for married couples filing jointly.
Sales Tax Rates
The sales tax is a combined state and local rate that varies by county and city.
- State Sales Tax: The base rate is 4.3%. A mandatory statewide local add-on of 1% is included in the state sales tax, bringing the effective state rate to 5.3% in most areas.
- Combined State and Local Sales Tax: The average combined rate is 5.77%. Depending on the locality, the total rate can range from 5.3% to 7%. You can use the Virginia Tax sales tax rate lookup tool to find specific local rates.
- Reduced Rates: A reduced 1% state sales tax rate generally applies to most grocery items and some personal hygiene products.
Other Notable Taxes
Corporate Income Tax: The rate is a flat 6%.
Property Tax: This is assessed and collected at the local level and varies widely. The average effective property tax rate is around 0.72% of a home’s assessed value.
Social Security Benefits: Virginia does not tax Social Security benefits.
Gas Tax: As of July 1, 2025, the gas tax is set to increase from 30.8 to 31.7 cents per gallon.
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