State Reference · Tax Year 2026

Virginia (VA)

Graduated 2%–5.75%

Virginia Department of Taxation · Main form: Form 760 · Due May 1, 2027

Rates & brackets

Top rate5.75% >$17,000 (all filing statuses)
Standard deduction$8,500 single / $17,000 MFJ
Personal / dependent$930 personal exemption / dep

Filing logistics

Main formForm 760
Filing dueMay 1, 2027
E-file portalVA Tax Online
AgencyVirginia Department of Taxation

Major credits

  • VA EITC (20% federal refundable OR 20% nonrefundable option)
  • Credit for Low-Income Individuals
  • Credit for tax paid to another state

Sales & property tax

Sales tax4.3% state + local (5.3%–7% total); groceries reduced
Property taxLocally assessed; personal property tax on vehicles

Preparer notes

  • Filing due May 1, not April 15.
  • Age deduction up to $12,000 (65+) — income phased.
  • MFJ can be filed as "Separately on Combined Return" for lower tax.

Related deduction & credit lessons

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