Virginia Payroll · Graduated 2%–5.75% · Form VA-4 · IRS Publication 15-T
Virginia Paycheck Calculator 2025
Estimate your Virginia take-home pay for hourly or salaried work in a single form. The calculator deducts federal income tax withholding, Social Security, Medicare, and the graduated Virginia income tax using the Department of Taxation formula, subtracting the $8,750 standard deduction and your Form VA-4 exemptions before applying the 2 percent to 5.75 percent schedule. Uses 2025 IRS Publication 15-T and the current Virginia withholding formula.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional withholding per paycheck
Virginia Tax (Form VA-4)
From Form VA-4. Count yourself, spouse, and dependents. Each is worth $930 of annual deduction.
Extra VA-4 exemptions for age 65 or over and for blindness. Each is worth $800.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Virginia payroll picture, including how the withholding formula reconciles on Form 760, the reciprocity rules for DC, Maryland, and West Virginia commuters, and the employer VEC unemployment obligations? Read the Virginia Payroll Taxes guide.
Virginia Payroll Taxes Guide →Short Answer
This Virginia paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and the graduated Virginia income tax. Virginia withholds by annualizing wages, subtracting an $8,750 standard deduction and your Form VA-4 exemptions ($930 each, plus $800 for age-65-and-over or blind), then applying the 2 percent to 5.75 percent rate schedule. For a single Virginia worker earning $65,000 per year paid biweekly with one exemption, gross pay is about $2,500 per period, and net take-home is roughly $1,969 after about $227 of federal withholding, FICA, and about $112 of Virginia income tax. Virginia has no local wage tax and no state disability or family leave deduction, so the stub is short.
Key Takeaways
- Virginia withholds a graduated income tax on every paycheck. This calculator applies the Department of Taxation formula: annualize wages, subtract the $8,750 standard deduction and Form VA-4 exemptions, then apply the 2 percent to 5.75 percent schedule and divide by pay periods.
- Virginia's four brackets have been stable for years: 2 percent to $3,000, 3 percent to $5,000, 5 percent to $17,000, and 5.75 percent over $17,000. Because the top bracket starts at only $17,000, most workers pay 5.75 percent on the bulk of their pay.
- Form VA-4 sets your exemptions, not a rate table. Each personal and dependent exemption removes $930 of annual wages and each age-65-or-blind exemption removes $800. Virginia does not use filing status to pick the schedule the way the federal W-4 does.
- Federal income tax uses the IRS Publication 15-T percentage method on annualized wages. Social Security is 6.2% up to the 2025 wage base of $176,100; Medicare is 1.45% with no cap plus a 0.9% surtax that employers withhold on wages above $200,000.
- Virginia has no municipal or county wage income tax and no employee-paid disability, family leave, or unemployment deduction, so a Virginia pay stub is shorter than a Maryland, New Jersey, or California stub.
- Virginia has income tax reciprocity with DC, Kentucky, Maryland, Pennsylvania, and West Virginia. For supplemental pay such as bonuses and RSUs, use the Bonus Tax Calculator and RSU Tax Calculator.
2025 Virginia Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| Virginia Income Tax | 2%–5.75% | Top rate over $17,000 | Graduated. Withheld via the VA formula after the $8,750 standard deduction and VA-4 exemptions. |
| VA standard deduction (withholding) | – | $8,750 flat | Used in the withholding formula for every employee, regardless of filing status. |
| VA personal / dependent exemption | – | $930 each | From Form VA-4. Reduces annual wages before tax. |
| VA age 65+ / blind exemption | – | $800 each | Additional VA-4 exemptions for age and blindness. |
| Employee UI / disability / family leave | None | – | Virginia deducts none from employees. Unemployment is employer-funded through the VEC. |
| Local wage income tax | None | – | No city or county wage tax anywhere in Virginia. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The calculator adds the 0.9% Additional Medicare Tax on annualized wages above $200,000, matching the employer withholding rule in IRS Topic 560: employers withhold the surtax once wages exceed $200,000 in a calendar year regardless of filing status. Your final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS), so married filers may reconcile the difference at filing.
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year) - line 1c.
- Add Step 4a other income; subtract Step 4b additional deductions - lines 1d-1f.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits divided by pay periods (line 3c).
- Add Step 4c extra withholding per period (line 4b).
Virginia Income Tax Withholding
Virginia withholds income tax using a single formula from the Department of Taxation, the same one the federal payroll system uses. There are no filing-status rate tables. The steps are:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Subtract the $8,750 standard deduction. This is a flat figure used for every employee in the withholding formula, whatever the actual filing status.
- Subtract $930 for each personal and dependent exemption claimed on Form VA-4, and $800 for each age-65-and-over or blind exemption. The result is annual Virginia taxable income.
- Apply the graduated rate schedule, then divide by pay periods to get the per-period withholding.
| Virginia taxable income | Withholding |
|---|---|
| $0 to $3,000 | 2% of the amount |
| $3,001 to $5,000 | $60 + 3% of the excess over $3,000 |
| $5,001 to $17,000 | $120 + 5% of the excess over $5,000 |
| Over $17,000 | $720 + 5.75% of the excess over $17,000 |
The $8,750 standard deduction reflects the increase enacted by the 2025 General Assembly, effective for wages paid after July 1, 2025 (it was $8,500 before then). The graduated brackets themselves have not changed in decades. Because withholding is an estimate, the final Virginia tax is settled on Form 760.
What Virginia Does Not Deduct
Unlike New Jersey or California, Virginia has no state disability insurance, no paid family leave payroll deduction, and no employee unemployment tax. Unemployment insurance is funded entirely by employers through the Virginia Employment Commission (VEC). There is also no local wage tax anywhere in Virginia. So the Virginia lines on a pay stub are just the one state income tax line, in addition to the federal taxes.
Real-World Paycheck Scenarios
Scenario 1: Single Worker Paid Biweekly
Marcus earns $65,000 per year at a firm in Richmond. He is paid biweekly, files single on his W-4, and claims one exemption on his Form VA-4. His biweekly gross is $65,000 ÷ 26 = $2,500.00.
Virginia income tax detail (annualized): taxable income is $65,000 − $8,750 standard deduction − $930 exemption = $55,320. That is over $17,000, so annual tax is $720 + 5.75% of ($55,320 − $17,000) = $720 + $2,203.40 = $2,923.40, divided by 26 = $112.44 per paycheck. Notice there are no disability, family leave, or unemployment lines, money a worker in New Jersey would see deducted.
Scenario 2: Married Two-Earner Household
Elena earns $95,000 as a project manager in Arlington. She is paid biweekly, is married filing jointly on her W-4, and claims two exemptions on her Form VA-4 (herself and her spouse). Her biweekly gross is $95,000 ÷ 26 = $3,653.85.
Elena's Virginia tax: taxable income is $95,000 − $8,750 − ($930 × 2) = $84,390, which on the over-$17,000 band is $720 + 5.75% of ($84,390 − $17,000) = $720 + $3,874.93 = $4,594.93 for the year, divided by 26 = $176.73. Because Virginia's withholding formula uses the same $8,750 standard deduction for everyone, a married couple filing jointly whose actual return uses a $17,500 standard deduction can be slightly over-withheld unless each spouse trims exemptions on the VA-4; the balance is reconciled on Form 760.
Practitioner Insight
The Virginia paycheck question we field most is the Northern Virginia commuter. Someone lives in Virginia but works in the District of Columbia, or lives in West Virginia and works in Virginia, and either has tax withheld by the wrong state or has both states withholding at once. Virginia has reciprocity with DC, Kentucky, Maryland, Pennsylvania, and West Virginia, so a resident of those places working in Virginia files Form VA-4 to stop Virginia withholding, and Virginia residents working there do the reverse. When the paperwork is missing, we see clients file two returns to sort it out, when a single form at hire would have avoided it.
The second pattern is the flat $8,750 standard deduction in the withholding formula. Virginia's withholding math uses the single-filer standard deduction for every employee, even married-filing-jointly couples whose actual Form 760 uses $17,500. For a two-earner married couple that usually means each paycheck is withheld a little heavy, and the couple gets it back as a refund. Clients who would rather keep the cash during the year claim an extra exemption or two on the VA-4, but we caution against overdoing it, since Virginia's brackets top out at just $17,000 and it is easy to end up under-withheld.
A third point worth flagging: workers moving to Virginia from New Jersey, California, or a state with paid family leave often look for the disability or family-leave line and cannot find it. Virginia simply does not have one, and unemployment is entirely employer-funded, so the Virginia stub is shorter than what they are used to. That is correct, not a payroll error.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) or 403(b) contribution and Section 125 medical premiums reduce the wages subject to both federal and Virginia income tax withholding. This calculator does not model pre-tax deductions, so actual income tax withholding is lower and net pay is typically higher than the estimate.
- Married couples and the flat standard deduction: The withholding formula uses the same $8,750 standard deduction for everyone. A married-filing-jointly couple whose Form 760 uses the $17,500 standard deduction can be over-withheld unless exemptions are adjusted on the VA-4, and the difference comes back as a refund.
- Reciprocity residents: A DC, Kentucky, Maryland, Pennsylvania, or West Virginia resident who filed Form VA-4 to claim exemption has no Virginia income tax withheld at all. This calculator withholds Virginia tax, so it overstates withholding for a reciprocity-exempt commuter.
- Year-to-date Social Security cap: The calculator annualizes Social Security evenly. For a worker who passes the $176,100 wage base mid-year, actual Social Security withholding stops at that point rather than spreading across every paycheck.
- Supplemental wages: Bonuses, commissions, and other supplemental pay can be withheld under a different method. For the federal supplemental math on a bonus, use the Bonus Tax Calculator.
Frequently Asked Questions
How is take-home pay calculated in Virginia?
Virginia take-home pay equals gross pay minus federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and Virginia income tax withholding. Federal withholding uses IRS Publication 15-T. Virginia income tax is withheld by annualizing wages, subtracting an $8,750 standard deduction, $930 for each personal and dependent exemption on Form VA-4, and $800 for each age-65-and-over or blind exemption, then applying the graduated 2 percent to 5.75 percent rate schedule. Virginia has no local wage income tax and deducts no state disability, family leave, or employee unemployment contributions.
What are Virginia's income tax rates for 2025?
Virginia has four graduated income tax brackets that have been stable for years: 2 percent on the first $3,000 of Virginia taxable income, 3 percent on $3,001 to $5,000, 5 percent on $5,001 to $17,000, and 5.75 percent on income over $17,000. Because the top bracket starts at only $17,000, most full-time workers pay the 5.75 percent marginal rate on the bulk of their income. The withholding formula reaches the same result by subtracting the standard deduction and exemptions first.
How does Form VA-4 affect my Virginia withholding?
Form VA-4 tells your employer how many exemptions to use. Each personal and dependent exemption removes $930 of annual wages before tax, and each age-65-and-over or blind exemption removes $800. Unlike the federal W-4, Virginia's VA-4 does not use filing status to pick a rate table; the same graduated schedule and the same $8,750 standard deduction apply to every employee. Claiming more exemptions lowers withholding; claiming zero raises it. Residents of reciprocal states use Form VA-4 to claim exemption from Virginia withholding entirely.
Does Virginia have a local city income tax?
No. Virginia has no municipal or county wage income tax withheld from employees anywhere in the state, including Northern Virginia, Richmond, and Virginia Beach. A Virginia pay stub shows federal taxes and the state income tax, with no city or local wage line. This is different from neighboring states such as Maryland, which layers a county income tax on top of the state tax.
Does Virginia deduct disability or family leave from my paycheck?
No. Virginia does not have a state disability insurance or paid family leave payroll deduction, and it does not deduct unemployment tax from employees. Unemployment insurance in Virginia is funded entirely by employers through the Virginia Employment Commission. So a Virginia pay stub is simpler than a New Jersey or California stub: federal income tax, Social Security, Medicare, and Virginia income tax, and nothing else that is state-mandated.
Which states have income tax reciprocity with Virginia?
Virginia has reciprocal income tax agreements with the District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia. A resident of one of those jurisdictions who works in Virginia can file Form VA-4 to claim exemption, so Virginia income tax is not withheld and the resident's home state tax applies instead. Reciprocity covers wages and salaries only, not business or investment income. A Virginia resident working in one of those states is treated the same way in reverse.
Why does my Virginia withholding differ from my actual state income tax?
Employer withholding is an estimate produced by the Virginia formula based on your Form VA-4 exemptions. Your final Virginia income tax is computed on Form 760 using your actual taxable income, itemized or standard deductions, credits, and any additions or subtractions. If you claimed too many exemptions on VA-4, or you have significant non-wage income, withholding can fall short and produce a balance due. Adjusting VA-4 exemptions or adding extra withholding fixes most gaps.
Why is my Virginia take-home pay different from a no-income-tax state?
Virginia withholds a graduated income tax up to 5.75 percent, which no-income-tax states like Tennessee, Florida, or Texas do not have. At the same gross salary, a Virginia worker keeps less of each paycheck than a worker in one of those states. On the other hand, Virginia has no employee disability, family leave, or unemployment deduction, so its stub is shorter than New Jersey's or California's, where those extra lines apply.
What To Do Next
If your Virginia paycheck estimate looks off, first confirm the number of exemptions on your Form VA-4 matches what you filed with your employer, then check whether pre-tax benefit deductions (401k, health insurance) are lowering your taxable wages. If you are married and consistently get a large Virginia refund, you may be over-withheld because the formula uses the single $8,750 standard deduction; adjusting VA-4 exemptions can even it out. To see how your withholding connects to your year-end return, read the Virginia Payroll Taxes guide and our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For a generic multi-state view, use the Paycheck Calculator. To understand every line item on your Virginia pay stub, see our How to Read a Pay Stub guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator. To track a filed Virginia refund, use the Virginia Refund Tracker.
Sources & Editorial Disclosure
- Virginia Department of Taxation, Income Tax Withholding Guide for Employers (Rev. 05/25), Formula for Computing Tax to be Withheld, p. 21, standard deduction $8,750, personal/dependent exemption $930, age/blind exemption $800, graduated 2%–5.75% schedule (effective for wages paid after July 1, 2025)
- Virginia Department of Taxation, Withholding Tax, employer withholding guidance and the 2025 standard-deduction increase
- USDA National Finance Center, Virginia State Income Tax Withholding bulletin NFC-25-1750694986, confirming the $8,750 standard deduction and the full withholding formula and bracket table (effective Pay Period 14, 2025)
- Virginia Department of Taxation, Reciprocity, agreements with DC, Kentucky, Maryland, Pennsylvania, and West Virginia
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the Virginia Department of Taxation. For informational purposes only.