Virginia State Income Tax Rates and Brackets for 2023-2024
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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.
What are the Virginia income tax rates and brackets?
The 2023 tax brackets and rates below apply to 2023 taxes filed in 2024.
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
2% | $0 to $3,000. | 2% of taxable income. |
3% | $3,001 to $5,000. | $60 plus 3% of the amount over $3,000. |
5% | $5,001 to $17,000. | $120 plus 5% of the amount over $5,000. |
5.75% | $17,001 and up. | $720 plus 5.75% of the amount over $17,000. |
Source: Virginia Department of Taxation. | ||
Do I have to pay Virginia state income tax?
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, and
You have Virginia adjusted gross income (VAGI) above $11,950 (single, or married filing separately) or $23,900 (married filing jointly). In most cases, your VAGI is your federal adjusted gross income with certain additions and subtractions.
What to know about Virginia residency statuses
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.
When is the Virginia state income tax deadline?
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.
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.
5 things to know about Virginia state income tax
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.
You can also apply for the state’s offer in compromise program, which might allow you to pay less than you owe.
Wondering where your Virginia state tax refund is? Good news: You can check the status of your state tax refund online.
