SC
South Carolina
6.00% top marginal rate
VA
State · 2026 tax year · Progressive
Virginia 2026 Income Tax
According to the Virginia Department of Revenue August 2026 schedule, Virginia runs a progressive table topping out at 5.75%, but your effective rate is far lower. Walk every bracket below.
$5,493 state tax on $100K
A single filer with $100,000 of taxable income in Virginia owes $5,493 in state income tax (5.49% effective; structure: Progressive). Rank #43 of 51 by state-tax burden (1 = lowest).
- Burden rank #43 of 51 at $100K single
- Top marginal rate 5.75%
- 2026 tax year · IRS + state DOR schedules
Virginia at $100K, in one line
A single filer earning $100,000 of taxable income owes $5,493 in Virginia state income tax, a 5.49% effective rate, well below the 5.75% headline top rate. That ranks Virginia#43 of 51 jurisdictions by state-tax burden (1 = lowest), on a progressive schedule.
Virginia Department of Revenue 2026 schedule · Tax Foundation How we calculate →
$5,493
state tax at $100K
5.49%
effective state rate
#43
of 51 1 = lowest
5.75%
top marginal rate
Gross income
$116,100 100.0%
Federal income tax
$16,712 14.4%
FICA / SECA
$8,882 7.7%
State income tax
$5,493 4.7%
Take-home pay
$85,013 73.2%
Department of Revenue bracket ticket
Virginia DOR bracket ticket VA · 2026 · 4 brackets
Virginia · $5,493 @ $100K · #43/51
Virginia line from the 2026 Department of Revenue schedule vs IRS Rev. Proc. 2025-32, reference math, not a filing. Read with Virginia → · Model your own →
Virginia in the $100K burden neighbourhood
The highlighted segment shows where $100K income falls. 4 brackets total. Your bracket is highlighted in amber.
Each segment width is proportional to its bracket size up to $600K. Color intensity rises with the marginal rate. Your bracket is highlighted in amber.
- $0 → $3K 2.0%
- $3K → $5K 3.0%
- $5K → $17K 5.0%
- $17K → + 5.8% Your bracket
Virginia's progressive system stacks 4 marginal rates from 2.00% on the first dollar of taxable income up to 5.75% on the top tier. The amber-highlighted segment is the bracket your $100,000 single-filer income lands in, meaning every additional dollar above that threshold is taxed at that marginal rate, not the rates of the lower brackets you already passed through.
Crucially, your effective rate is much lower than the marginal rate the bar shows. At $100K Virginia taxes you a blended rate that averages all the lower-bracket rates you filled before reaching your top bracket. The $100K state tax owed of $5493 works out to 5.49% effective vs the 5.75% headline. Use the calculator to see this for your actual income, the gap between marginal and effective grows wider in Virginia than in flat-tax states.
Virginia effective state rate at $100K (single filer) 5.5%
Federal effective @ $100K
The percentage is Virginia's state income tax at $100K of taxable income, not a fill-ratio against federal. The marker is the ~16.9% federal effective rate at the same income. The heaviest state income-tax line at $100K is about 8.4% (Oregon), so state tax stacks well under federal in every state.
How Virginia compares to nearby states on the burden scale
States immediately above and below Virginia on the $100K single-filer burden scale, sorted by burden ascending.
The comparison ranks 5 states clustered around Virginia on burden, not by geographic proximity. The Selected tag marks Virginia; cards on either side show the next-cheaper and next-more-expensive jurisdictions, useful for understanding whether your state's rate is broadly competitive in its tier or an outlier. Each peer card links to its own bracket schedule for a deeper comparison.
About Virginia 2026 Income Tax
Virginia uses a progressive bracket schedule with marginal rates topping out at 5.75% on the highest income tier. Lower brackets fill first before higher brackets apply, meaning effective rates always sit below the top marginal rate at any given income level. Virginia's structure places it among twenty-eight US progressive-tax jurisdictions. At $100,000 single-filer 2026 taxable income Virginia state tax equals approximately $5493. Federal income tax ($16,914 single, 2026) and FICA payroll tax ($7,650 on $100K wages) layer on top. Use the calculator below or the main /calculator/ for your specific income tier.
Key Virginia Tax Notes (2026)
Progressive 2-5.75% (top bracket starts at $17K — quickly hit).
Source: Virginia Department of Revenue, 2026 personal income tax publications. Source: Tax Foundation State Individual Income Tax Rates and Brackets 2026. Source: IRS Revenue Procedure 2025-32, 2026 federal inflation adjustments.
Virginia 2026 Bracket Schedule (Single Filer)
| Taxable income range | Marginal rate |
|---|---|
| $0 – $3,000 | 2.00% |
| $3,000 – $5,000 | 3.00% |
| $5,000 – $17,000 | 5.00% |
| $17,000 and above | 5.75% |
Source: Virginia Department of Revenue 2026 schedule, single-filer filing status.
2026 Federal Brackets That Stack on Virginia (Single Filer)
State income tax applies after federal brackets on the same taxable income base. Federal rows from IRS Rev. Proc. 2025-32; compare the full federal hub at /federal/.
| Taxable income range | Federal marginal rate |
|---|---|
| $0 – $12,400 | 10.00% |
| $12,400 – $50,400 | 12.00% |
| $50,400 – $105,700 | 22.00% |
| $105,700 – $201,775 | 24.00% |
| $201,775 – $256,225 | 32.00% |
| $256,225 – $640,600 | 35.00% |
| $640,600 and above | 37.00% |
2026 Federal Brackets (Married Filing Jointly)
| Taxable income range | Federal marginal rate |
|---|---|
| $0 – $24,800 | 10.00% |
| $24,800 – $100,800 | 12.00% |
| $100,800 – $211,400 | 22.00% |
| $211,400 – $403,550 | 24.00% |
| $403,550 – $512,450 | 32.00% |
| $512,450 – $768,700 | 35.00% |
| $768,700 and above | 37.00% |
Source: IRS Revenue Procedure 2025-32, 2026 inflation-adjusted brackets.
Combined Virginia + Federal + FICA at Common Incomes (Single)
Taxable-income tiers walk the published Virginia schedule plus IRS federal brackets and 2026 FICA on gross wages before the $16,100 standard deduction. Reference math only.
| Taxable income | Virginia tax | Federal tax | FICA | Total tax | Est. take-home |
|---|---|---|---|---|---|
| $50,000 | $2,618 | $5,752 | $5,057 | $13,427 | $52,673 |
| $100,000 | $5,493 | $16,712 | $8,882 | $31,087 | $85,013 |
| $200,000 | $11,243 | $40,598 | $14,717 | $66,558 | $149,542 |
Source: Virginia Department of Revenue 2026 schedule · IRS Rev. Proc. 2025-32 · 2026 FICA rates from IRS/SSA publications.
Virginia ranks #43 of 51 US jurisdictions by state tax burden at $100K single-filer income (1 = lowest burden).
Quick Virginia State Tax Estimate
Enter taxable income and filing status to see Virginia state tax owed for 2026. The estimate walks the matching Department of Revenue bracket schedule (single and married-jointly are separate keys when the state publishes different widths). For full federal + state + FICA, use the main calculator.
Compare with Nearby-Burden States
Read with this jurisdiction
Drills shaped by Virginia's progressive architecture, not a generic tool list.
- Run Virginia in the 2026 calculator
Stack federal + FICA + this state on your own income
- How progressive brackets work
Virginia's 4-bracket schedule in plain language
- Kansas (progressive)
Nearest same-structure peer at $100K (Δ $0)
- New York (progressive)
Nearest same-structure peer at $100K (Δ $61)
- Full state tax rankings hub
See where Virginia lands across $50K / $100K / $200K tiers
Every figure on PlainTaxCalc is rendered directly from IRS Revenue Procedure and state Department of Revenue data, no number is typed in by an editor. This state's figures are rendered directly from IRS Revenue Procedure and state Department of Revenue data, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, the data changelog, or report a data issue on this page. Data current as of August 2026.
A published rate is a schedule line, not a filing recommendation. The calculator's take-home figure applies the standard deduction only, it excludes credits, AMT, and itemized deductions. These pages explain the issued tables; they are not tax advice.