Virginia has a progressive tax structure, with four income tax rates ranging from 2% to 5.75%. Learn about who pays Virginia state tax and when.
Updated May 9, 2024 · 3 min read Written by Tina Orem Assistant Assigning Editor Tina Orem
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Tina Orem is an editor at NerdWallet. Prior to becoming an editor, she covered small business and taxes at NerdWallet. She has been a financial writer and editor for over 15 years, and she has a degree in finance, as well as a master's degree in journalism and a Master of Business Administration. Previously, she was a financial analyst and director of finance for several public and private companies. Tina's work has appeared in a variety of local and national media outlets.
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Virginia state income tax rates are 2%, 3%, 5% and 5.75%. Income tax brackets and rates depend on taxable income and residency status. Virginia tax returns for the 2023 tax year were due May 1, 2024.
The 2023 Virginia tax brackets and rates below apply to taxes filed in 2024.
Taxable income bracket
2% of taxable income.
$60 plus 3% of the amount over $3,000.
$120 plus 5% of the amount over $5,000.
$720 plus 5.75% of the amount over $17,000.
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Generally, you have to file a Virginia state income tax return if:
You’re a resident, part-year resident or nonresident, and You’re required to file a federal tax return, andYou have Virginia adjusted gross income (VAGI) above $11,950 (single, or married filing separately) or $23,900 (married filing jointly) [0]
Virginia Department of Taxation . 2023 Virginia Form 760 Resident Income Tax Return. Accessed Dec 21, 2023.
. In most cases, your VAGI is your federal adjusted gross income with certain additions and subtractions.
Virginia residents, part-year residents and nonresidents with income from Virginia sources may be subject to Virginia state income tax. Here's more on the three residency statuses, which determine what portion of your income the state will tax.
Resident status rulesIn general, you’re a resident of Virginia for income tax purposes if you were physically present there, lived there or had a place there (a “place of abode”) for more than 183 days (the days don’t have to be consecutive) during the tax year. Residents file Form 760 .
Here are some examples of situations that can make you a Virginia resident for tax purposes, according to the state:
You spend more than 183 days in Virginia during the tax year. You’re a resident of another state but go to college in Virginia. You’re a resident of Virginia but go to college in another state.If you’re a resident of Virginia but your spouse isn’t, you can’t file a joint state tax return in Virginia. Check out all the rules for how Virginia determines residency status on the Virginia Department of Taxation website .
Part-year resident status rulesGenerally, you’re a part-year resident of Virginia if you were a nonresident for some of the tax year. This is often the case for people who moved to Virginia from another state or moved from Virginia to another state.
If you’re a part-year resident, you typically pay Virginia state tax on all income you received during the part of the tax year you were a resident of Virginia, plus state income tax on income from Virginia sources while you were a nonresident. Part-year residents file Form 760PY.
Nonresident status rulesNonresidents still may have to pay Virginia state tax on income they receive from Virginia sources. This means you may need to file a Virginia state tax return even if you live in another state but made money from Virginia-related things such as:
Services performed in Virginia. Rent from real estate you own in Virginia. The sale or transfer of real estate in Virginia. Income from a Virginia business, trade or profession.Virginia commuters. If you’re a nonresident of Virginia and you commute to Virginia from Kentucky or Washington, D.C., you don’t have to file a Virginia tax return if you don’t have a place in Virginia and your only income from Virginia is salaries and wages that are taxable in Kentucky or Washington, D.C.
If you’re a nonresident of Virginia and you commute to Virginia from Maryland, Pennsylvania or West Virginia, you don’t have to file a Virginia tax return if your only income from Virginia is salaries and wages that are taxable in Maryland, Pennsylvania or West Virginia.
Military members. When it comes to service members, tax rules can get complex. In Virginia, members of the U.S. military who are legal residents of another state are generally classified as nonresidents, even if they’re stationed in Virginia for years [0]
Virginia Department of Taxation . Military Tax Tips. Accessed Dec 21, 2023.Simple tax filing with a $50 flat fee for every scenario
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The deadline to file your 2023 individual income taxes in Virginia was May 1, 2024.
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 6 months — to file with no application required [0]
Virginia Department of Taxation . Individual Income Tax Filing Due Dates. Accessed Dec 21, 2023.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.
Virginia has reciprocity with Kentucky, Maryland, Pennsylvania, West Virginia and Washington, D.C. That means Virginia residents with a “limited presence” in those states are taxed only by Virginia, and residents of the other states who have a limited presence in Virginia are only taxed by their home states.
Tax software will do your state taxes, though sometimes for an extra fee. You can also check to see if you qualify for the IRS Free File program.
If you can’t afford your tax bill and owe less than $25,000, Virginia offers payment plans that you can set up online or over the phone [0]
Virginia Department of Taxation . Payment Plans. Accessed Dec 21, 2023.You can also apply for the state’s offer in compromise program, which might allow you to pay less than you owe [0]
Virginia Department of Taxation . Offer in Compromise. Accessed Dec 21, 2023.Wondering where your Virginia state tax refund is? Good news: You can check the status of your state tax refund online.
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