Virginia stacks 4 marginal bands topping out at 5.75%, and a $75,000 single filer stops in the 5.75% band — $3,308 of state tax against $54,331 of take-home pay. Enter your own figures to walk them through the same schedule.
Federal tax, FICA, Virginia state tax & 401(k) — prefilled for Virginia
📈 Live: US inflation is currently 3.4% (CPI, August 2026) — rising prices erode the buying power of your take-home pay, so weigh it when comparing salaries or job offers across states.
Virginia takes $3,308 out of a $75,000 salary, leaving $54,331 against $57,639 in no-wage-tax Texas. The doughnut shows how the rest of that gross divides.
Virginia $54,331 vs Texas $57,639
Virginia: take-home, federal, state & FICA
Calculation parameters: Single filer, standard deductions, zero additional withholdings, $75,000 annual salary, 24 pay periods. Models incorporate Virginia's graduated individual income tax rates ranging from 2.00% to 5.75%. Data sourced from the Virginia Department of Taxation.
The Virginia Department of Taxation administers a progressive individual income tax structure. For the 2026 tax year, the state utilizes four graduated income tax brackets, with marginal rates scaling smoothly from 2.00% on the lowest tier up to a top rate of 5.75% for taxable income exceeding $17,000.
Because the top 5.75% bracket activates at a very low threshold, a middle-income worker earning $75,000 finds the vast majority of their taxable income subjected to the maximum 5.75% rate, yielding an estimated annual state tax liability of approximately $3,067. Employees must complete Form VA-4 to declare their state personal exemptions and calibrate payroll withholdings.
What simplifies Virginia payroll is the complete absence of local individual income taxes. Cities, counties, and towns (such as Richmond, Virginia Beach, or Norfolk) are strictly prohibited from levying municipal wage taxes or employment head taxes on W-2 workers.
Furthermore, Virginia does not mandate any employee-side payroll deductions for State Disability Insurance (SDI) or Paid Family and Medical Leave (PFML). State unemployment insurance (SUI) is funded entirely via employer-side contributions. A worker's gross pay is reduced strictly by federal taxes, FICA, and the graduated state income tax.
4 marginal single-filer bands for 2025, running from 2% to 5.75% and applied to income after the $8,500 standard deduction. A $75,000 earner reaches band 4 of 4; only income above $17,000 ever meets the top rate.
| Taxable income (single) | Marginal rate |
|---|---|
| $0 to $3,000 | 2% |
| $3,000 to $5,000 | 3% |
| $5,000 to $17,000 | 5% |
| $17,000 and up | 5.75% |
Annual take-home at six salary points for a single filer deferring 6% into a 401(k). Watch the VA column accelerate from $1,416 to $10,064 as income climbs through Virginia's 4 bands.
| Gross salary | Federal tax | VA state tax | FICA | Take-home /yr | Take-home /mo |
|---|---|---|---|---|---|
| $40,000 | $2,474 | $1,416 | $3,060 | $30,651 | $2,554 |
| $60,000 | $4,730 | $2,497 | $4,590 | $44,584 | $3,715 |
| $80,000 | $8,158 | $3,578 | $6,120 | $57,344 | $4,779 |
| $100,000 | $12,294 | $4,659 | $7,650 | $69,397 | $5,783 |
| $150,000 | $23,087 | $7,361 | $11,475 | $99,077 | $8,256 |
| $200,000 | $34,367 | $10,064 | $14,339 | $129,230 | $10,769 |
| Metric | Virginia | No-tax state (TX) |
|---|---|---|
| State income tax (per year) | $3,308 | $0 |
| Federal income tax | $7,124 | $7,124 |
| Social Security + Medicare | $5,738 | $5,738 |
| Annual take-home pay | $54,331 | $57,639 |
| Effective total tax rate | 21.6% | 17.1% |
That $3,308 a year — about $276 a month — is what Virginia's income tax costs against a state that charges none. On this salary it ranks 9th of 51 by state income tax paid, just behind Minnesota at 4.46%.
Take-home pay is gross salary minus five separate withholdings, each with its own rule and its own base. Two are federal and fixed nationwide, two are FICA payroll taxes with their own ceilings, and one is set by Virginia. Virginia uses a progressive schedule of 4 brackets topping out at 5.75%. On $100,000 the state collects $4,659 — an effective 4.66% of gross, not the headline 5.75%, because only the slice of income sitting inside each bracket is taxed at that bracket's rate. At $100,000 this example sits 4 brackets into the 4-bracket schedule, giving a marginal rate of 5.75% on the next dollar earned against an average of 4.66%. That gap between marginal and average is the number that matters when weighing a raise, a bonus or a larger 401(k) deferral — each is priced at the marginal rate, not the average. Note also that the 401(k) contribution comes out before federal income tax is computed but not before Social Security and Medicare — a detail that trips up most hand calculations.
Take-home = Gross − 401(k) − Federal income tax − Social Security − Medicare − State taxFederal = brackets applied to (gross − 401(k) − $15,000 standard deduction)State income tax = sum over brackets of (income in bracket × bracket rate), up to 5.75%where:
Assumptions: Single filer, standard deduction, 6% traditional 401(k), no other pre-tax benefits, credits or local income tax. Health premiums, HSA contributions and city taxes (where they exist) would each change the result. 2026 federal figures.
ReferenceIRS Publication 505
Rather than a round number, this example uses the salary Virginia's own housing costs imply: a median-priced $390,000 home carries a $2,333 monthly payment, and the 28% front-end ratio lenders underwrite to puts that within reach at about $100,000 a year. Here is where that salary actually goes for a single filer contributing 6% to a traditional 401(k).
Result$69,397 a year — $5,783 a month, $2,669 per biweekly cheque
Total tax burden is $24,603, an effective 24.6% of gross — of which Virginia takes 4.66%. The $6,000 401(k) deferral is not a tax; it is still your money.
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