Virginia · 2026 withholding

Virginia Paycheck Calculator 2026

A single Virginia employee earning $60,000 and paid every two weeks takes home about $1,836.70 per paycheck in 2026. Virginia withholds $101.38 of it; most of that income is taxed at the 5.75% top rate, which starts at $17,000.

Use Paycheck Calculator editorial teamUpdated 6 sources

Paycheck calculator

Virginia paycheck calculator

2026 federal, FICA and Virginia withholding. Change any field; the pay stub updates.

Pay
Paid by
$
Federal W-4
$
Step 4 adjustments
$
$
$
Virginia
Pre-tax deductions
%
$

Take-home pay$1,836.70every two weeks · $47,754 a year

Paycheck breakdown
ItemPer paycheckPer year
Earnings
Gross pay$2,307.69$60,000.00
Taxes
Federal income tax−$193.08−$5,020.00
Social Security (6.2%)−$143.08−$3,720.00
Medicare (1.45%)−$33.46−$870.00
Virginia income tax−$101.38−$2,635.88
Total taxes−$471.00−$12,245.88
Net pay$1,836.70$47,754.12

Taxes take 20.4% of gross pay in Virginia. Your top federal withholding bracket is 12%.

Virginia tax calculator: the withholding formula

Virginia withholding is a three-line formula: annualize the paycheck, subtract a fixed $8,750 standard deduction plus your VA-4 exemptions, then run the result through four brackets and divide by the number of paydays[va1]. In the guide's notation, (G)P − [$8,750 + (E1 × $930) + (E2 × $800)] = T.

Virginia withholding brackets for wages paid after July 1, 2025 (in use for 2026)
Annual taxable income (T)Tax (W)
$0 – $3,0002% of T
$3,000 – $5,000$60 + 3% of the excess over $3,000
$5,000 – $17,000$120 + 5% of the excess over $5,000
Over $17,000$720 + 5.75% of the excess over $17,000

Two details make Virginia unusual. First, the $8,750 deduction is the same for everyone: the VA-4 has no filing-status box, so a married employee and a single employee with the same exemptions get identical withholding. Second, the top 5.75% bracket begins at only $17,000 of taxable income, so for most full-time salaries the state line is close to 5.75% of each additional dollar.

The formula starts from wages subject to federal withholding. Virginia law conforms to that federal definition, and payments exempt from federal withholding are exempt for Virginia too[va1], so pre-tax 401(k) deferrals and Section 125 health premiums come out first.

VA paycheck calculator and Form VA-4 exemptions

Your Virginia withholding depends on the exemption counts you write on Form VA-4, not on your federal W-4. Employers may not substitute a W-4 for Virginia purposes, and an employee who files no VA-4 is withheld as if claiming no exemptions[va1].

  • Line 1(a), personal exemptions: one for yourself, one for a spouse not claimed on their own certificate, and one per dependent. Each removes $930 from annual taxable income[va2].
  • Line 1(b), age and blindness: one each if you (or a claimed spouse) will be 65 or older on January 1, or are legally blind. Each is worth $800.
  • Line 2, additional withholding: a flat extra amount per paycheck, applied only if the employer agrees.
  • Lines 3 and 4: exemption from withholding when you owe no Virginia tax, or under the Military Spouses Residency Relief Act.

Because 5.75% applies to most wages, each exemption saves about $53 a year (5.75% × $930). On $60,000, Virginia withholding is $2,636 with one exemption, $2,582 with two and $2,475 with four. An employee may not claim more exemptions than the return allows unless Virginia Tax authorizes it in writing.

The official example, step by step

Virginia's employer guide works one paycheck end to end, and this calculator reproduces it to the cent[va1]. John claims himself, his spouse and three children (five exemptions) and earns $2,649 semi-monthly.

  1. Annual wages: $2,649 × 24 = $63,576.
  2. Deductions: $8,750 + 5 × $930 = $13,400, so T = $50,176.
  3. Tax: $720 + 5.75% of ($50,176 − $17,000) = $720 + $1,908 = $2,628 for the year.
  4. Per paycheck: $2,628 ÷ 24 = $109.50.

The guide rounds the annual tax to whole dollars before dividing (5.75% of $33,176 is $1,907.62). The calculator follows that rounding, which is why its figure matches the guide rather than the unrounded $109.48. The printed wage-bracket tables[va3] are rounded to the nearest dollar and can differ from the exact formula by a few cents.

Virginia salary calculator: bonuses, reciprocity and 2027

Bonuses and commissions paid with regular wages are simply added to that paycheck. When they are paid separately and tax was already withheld from regular pay, the employer may withhold a flat 5.75% with no exemptions[va1].

Some cross-border commuters owe nothing to Virginia. Reciprocity agreements with Kentucky, the District of Columbia, Maryland, West Virginia and Pennsylvania can exempt their residents' Virginia wages when the agreements' conditions are met; the employee says so on the VA-4. Residents of North Carolina and Tennessee have no such agreement and are withheld like Virginians.

Scheduled change after 2026The current deduction ($8,750 single, $17,500 married filing jointly on the return) is set to sunset after tax year 2026 and revert to the pre-2019 amounts of $3,000 and $6,000 unless the law changes[va1]. That would raise Virginia withholding in 2027.

To compare the Virginia result with nearby options, open the Maryland, North Carolina or District of Columbia calculator with the same salary.

Virginia take-home pay on common salaries

Virginia take-home pay by salary, 2026 (single, paid every two weeks, no pre-tax deductions)
SalaryFederal taxFICAState + localPer paycheckPer year
$30,000$1,420$2,295$911$975.92$25,374
$40,000$2,620$3,060$1,486$1,262.85$32,834
$50,000$3,820$3,825$2,061$1,549.77$40,294
$60,000$5,020$4,590$2,636$1,836.70$47,754
$75,000$7,670$5,738$3,498$2,234.40$58,094
$100,000$13,170$7,650$4,936$2,855.53$74,244
$150,000$24,734$11,475$7,811$4,076.16$105,980

Worked example: $60,000 in Virginia

  1. Gross pay: $60,000 a year ÷ 26 paychecks = $2,307.69.
  2. Federal income tax: the IRS percentage method annualizes $60,000 of taxable wages, subtracts the $8,600 built into the 2026 tables for a standard W-4, and applies the brackets (top rate 12%): $193.08[p15t].
  3. FICA: 6.2% Social Security $143.08 plus 1.45% Medicare $33.46[tc751].
  4. Virginia: Virginia income tax $101.38.
  5. Net pay: $1,836.70 per paycheck, $47,754 a year (79.6% of gross).

Compare Virginia with nearby states

Same $60,000 salary, different state: Maryland $1,774.80 · North Carolina $1,864.08 · Tennessee $1,938.08 per paycheck. The state tax calculator ranks every state we cover on one salary, and the paycheck calculator switches states in one click. Hourly? Add overtime with the time and a half calculator. For the hourly floor, the Virginia minimum wage page has the 2026 rate and what it pays after tax.

Frequently asked questions

How much is $60,000 after taxes in Virginia?

About $47,754 a year, or $1,836.70 every two weeks, for a single filer with a standard W-4 and one VA-4 exemption. Virginia withholding is about $2,636, federal income tax $5,020 and FICA $4,590.

What is the Virginia standard deduction for 2026 withholding?

$8,750 for every employee. It was raised from $8,500 by 2025 legislation for wages paid after July 1, 2025, and is scheduled to fall back to $3,000 (single) after tax year 2026.

Is the Virginia tax calculator different for married employees?

Not in the formula itself. The VA-4 has no filing status, so marriage only matters through the extra exemption for a spouse ($930) on line 1(a).

What happens if I do not turn in a VA-4?

Your employer withholds Virginia tax as if you claimed no exemptions, and it cannot use your federal W-4 instead. On a $60,000 salary that is about $53 a year more than with one exemption.

Sources

  1. Income Tax Withholding Guide for Employers (2614086 Rev. 10/26) · Virginia Department of Taxation, Oct 2026
  2. Form VA-4, Employee's Virginia Income Tax Withholding Exemption Certificate · Virginia Department of Taxation, Rev. 04/26
  3. Withholding Tax (employer filing and tables) · Virginia Department of Taxation, 2026
  4. Publication 15-T (2026), Federal Income Tax Withholding Methods · Internal Revenue Service, Dec 3, 2025
  5. Topic no. 751, Social Security and Medicare withholding rates · Internal Revenue Service, 2026
  6. Contribution and Benefit Base ($184,500 for 2026) · Social Security Administration, Oct 2025