Virginia’s withholding formula starts with a deduction every employee gets automatically, whether or not they have filed a state form. That standard amount comes off annual wages first, and the law currently schedules it to expire, so the Virginia line may change once it lapses. After it, the formula subtracts the personal and dependent exemptions claimed on Form VA-4, plus separate exemptions for workers who are older or blind and for a spouse in the same position. An employer with no VA-4 on file withholds as if no exemptions were claimed.
The rate schedule climbs in four steps, but its top step begins at a fairly low income, which means most full-time workers pay the top rate on the bulk of their taxable pay. In practice Virginia behaves more like a flat tax for middle and upper earners than the bracket chart suggests.
Reciprocity is the part that matters most in the Washington, DC suburbs and along the Kentucky, Maryland and West Virginia borders. Virginia has reciprocity with five places: those three, DC and Pennsylvania, but each comes with conditions. Kentucky and DC residents qualify only if they commute to Virginia daily. Residents of Maryland, Pennsylvania and West Virginia qualify only if they spend under half the year in Virginia, earn nothing but wages here, and are taxed on those wages at home. Anyone who meets the test claims it on the VA-4 and has only home-state tax withheld. Anyone who does not has Virginia tax withheld too, and sorts out the overlap on the returns.
That makes the federal district a special case for Virginia residents. A Virginian working in DC files Form D-4A and has no DC tax withheld, because federal law bars DC from taxing nonresidents’ income, so Virginia is the only state that taxes those wages.
Virginia cities and counties do not tax wages, and there is no state payroll levy for disability or family leave. Pick your home state in the calculator below to see how the reciprocity rules play out for your commute.
How Virginia taxes your paycheck
State income tax withholding
On the tax return, Virginia taxes income in brackets, and the rate on the highest bracket is 5.75%. Employers' withholding tables use the same rates, so the highest slice of pay is withheld at 5.75% too. The withholding figures here follow Virginia's own instructions for employers.
For a single filer paid every two weeks, Virginia withholds 3.2% of a $30,000 salary and 5.2% of $150,000:
| Salary | Virginia tax withheld | Share of pay |
|---|---|---|
| $30,000 | $964 | 3.2% |
| $50,000 | $2,114 | 4.2% |
| $75,000 | $3,552 | 4.7% |
| $100,000 | $4,989 | 5.0% |
| $150,000 | $7,864 | 5.2% |
City and county taxes
No Virginia city or county withholds income tax from wages, so state income tax is the only Virginia line on your pay stub.
Living in one state and working in another
Virginia has reciprocal agreements with the District of Columbia, Kentucky, Maryland, Pennsylvania and West Virginia. A resident of one of them who works in Virginia can have only home-state tax withheld if the conditions below are met.
Virginia doesn't withhold from Kentucky or DC residents who commute here daily, or from Maryland, Pennsylvania or West Virginia residents who spend under 183 days a year in Virginia, earn only wages here, and whose home state taxes those wages. You claim this on Form VA-4. If that doesn't describe you, an exception applies and Virginia tax is withheld too.
For a job in any other state, Virginia withholds as well but subtracts the other state's tax first, so the two are not added in full. Enter both states in the calculator to see it; the guide to reciprocity agreements covers the rest.
Virginia take-home pay by salary
Net pay per paycheck at each salary, single with no 401(k), benefits or extra withholding, living and working in Virginia. It runs from $973.88 every two weeks on $30,000 to $4,074.12 on $150,000. For a 401(k), health premiums or a different filing status, use the calculator above.
| Salary | Weekly | Every two weeks | Twice a month | Monthly | Year |
|---|---|---|---|---|---|
| $30,000 | $486.93 | $973.88 | $1,055.03 | $2,110.09 | $25,321 |
| $40,000 | $630.41 | $1,260.81 | $1,365.87 | $2,731.75 | $32,781 |
| $50,000 | $773.87 | $1,547.74 | $1,676.70 | $3,353.42 | $40,241 |
| $60,000 | $917.33 | $1,834.65 | $1,987.54 | $3,975.09 | $47,701 |
| $75,000 | $1,116.17 | $2,232.32 | $2,418.36 | $4,836.70 | $58,040 |
| $90,000 | $1,302.52 | $2,605.04 | $2,822.12 | $5,644.25 | $67,731 |
| $100,000 | $1,426.76 | $2,853.50 | $3,091.29 | $6,182.58 | $74,191 |
| $125,000 | $1,736.08 | $3,472.17 | $3,761.52 | $7,523.05 | $90,276 |
| $150,000 | $2,037.06 | $4,074.12 | $4,413.62 | $8,827.25 | $105,927 |
Hourly pay after tax in Virginia
At 40 hours a week, $25.00 an hour comes to $802.55 in a weekly paycheck and $41,733 over the year, which is $20.06 for each hour worked. Overtime, tips and a different schedule change these figures: switch the calculator to its Hourly tab to enter them.
| Hourly wage | Weekly paycheck | Year | Per hour after tax |
|---|---|---|---|
| $15.00 | $504.15 | $26,216 | $12.60 |
| $20.00 | $653.35 | $33,975 | $16.33 |
| $25.00 | $802.55 | $41,733 | $20.06 |
| $30.00 | $951.75 | $49,492 | $23.79 |
| $40.00 | $1,218.04 | $63,338 | $30.45 |
| $50.00 | $1,476.44 | $76,775 | $36.91 |
Worked example: the median wage in Virginia
The median annual wage in Virginia is $55,690: half of all jobs pay more and half pay less, in the Bureau of Labor Statistics wage survey for May 2025 (all occupations; survey date May 31, 2025). Paid every two weeks as a single filer, with no 401(k) or benefits, that salary works out like this.
| Line | Each paycheck | Year |
|---|---|---|
| Gross pay | $2,141.92 | $55,690.00 |
| Federal income tax | $173.18 | $4,502.69 |
| Social Security | $132.80 | $3,452.80 |
| Medicare | $31.06 | $807.56 |
| Virginia income tax | $93.92 | $2,441.92 |
| Take-home pay | $1,710.96 | $44,485.03 |
You keep 79.9% of gross pay. Of the $11,205 withheld, federal income tax is the largest part at $4,503, followed by Social Security at $3,453.
Virginia paycheck questions
How much is $55,690 a year after taxes in Virginia?
Paid every two weeks as a single filer with no pre-tax deductions, $55,690 a year in Virginia leaves $44,485 after tax, or $1,710.96 a paycheck. Federal income tax takes $4,503 and Social Security and Medicare $4,260; Virginia income tax takes $2,442. $55,690 is the median annual wage for all jobs in Virginia in the Bureau of Labor Statistics survey for May 2025.
What is the top income tax rate in Virginia on a paycheck?
On the tax return, Virginia taxes income in brackets, and the rate on the highest bracket is 5.75%. Employers' withholding tables use the same rates, so the highest slice of pay is withheld at 5.75% too. At the median wage, Virginia withholds 4.4% of gross pay.
I live in another state and work in Virginia. Which state withholds?
Virginia has reciprocal agreements with the District of Columbia, Kentucky, Maryland, Pennsylvania and West Virginia. A resident of one of them who works in Virginia can have only home-state tax withheld if the conditions below are met. Virginia doesn't withhold from Kentucky or DC residents who commute here daily, or from Maryland, Pennsylvania or West Virginia residents who spend under 183 days a year in Virginia, earn only wages here, and whose home state taxes those wages. You claim this on Form VA-4. If that doesn't describe you, an exception applies and Virginia tax is withheld too.
What is $75,000 a year biweekly in Virginia?
$2,232.32 a paycheck, single, with no 401(k) or other deductions. Paid twice a month it is $2,418.36, and monthly $4,836.70. Over the year that is $58,040.
Sources
Rules checked . How we calculate.