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Virginia state income tax rates are 2%, 3%, 5% and 5.75%. Virginia state income tax brackets and income tax rates depend on taxable income and residency status.
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Virginia state income tax rates and tax brackets
Virginia state income tax returns for the 2023 tax year are due May 1, 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.
» MORE: Track the status of your state tax refund
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 and filing jointly). In most cases, your VAGI is your federal adjusted gross income with certain additions and subtractions.
» MORE: See what federal tax bracket you’re in
Am I a resident for Virginia state income tax purposes?
There are three types of residency statuses when it comes to Virginia state income tax. They determine what portion of your income the state will tax.
Resident status rules
In general, you’re a resident of Virginia for income tax purposes if you were physically present there, lived there or had a place there (a “place of abode”) for more than 183 days (the days don’t have to be consecutive) during the tax year. Residents file Form 760.
Here are some examples of situations that can make you a Virginia resident for tax purposes, according to the state:
You spend more than 183 days in Virginia during the tax year.
You’re a resident of another state but go to college in Virginia.
You’re a resident of Virginia but go to college in another state.
If you’re a resident of Virginia, but your spouse isn’t, you can’t file a joint state tax return in Virginia. Check out all the rules for how Virginia determines residency status on the Virginia Department of Taxation website.
Part-year resident status rules
Generally, you’re a part-year resident of Virginia if you were a nonresident for some of the tax year. This is often the case for people who moved to Virginia from another state.
If you’re a part-year resident, you typically pay Virginia state tax on all income you received during the part of the tax year you were a resident of Virginia, plus state income tax on income from Virginia sources while you were a nonresident. Part-year residents file Form 760PY.
» Need to file in multiple states? State income tax rates and how they work
Nonresident status rules
Nonresidents still may have to pay Virginia state tax on income they receive from Virginia sources. This means you may need to file a Virginia state tax return even if you live in another state but made money from Virginia-related things such as:
Services performed in Virginia.
Rent from real estate you own in Virginia.
The sale or transfer of real estate in Virginia.
Income from a Virginia business, trade or profession.
Virginia Commuters. If you’re a nonresident of Virginia and you commute to Virginia from Kentucky or Washington, D.C., you don’t have to file a Virginia tax return if you don’t have a place in Virginia and your only income from Virginia is salaries and wages that are taxable in Kentucky or Washington, D.C.
If you’re a nonresident of Virginia and you commute to Virginia from Maryland, Pennsylvania or West Virginia, you don’t have to file a Virginia tax return if your only income from Virginia is salaries and wages that are taxable in Maryland, Pennsylvania or West Virginia.
Military Members. When it comes to service members, tax rules can get complex. In Virginia, members of the U.S. military who are legal residents of another state are generally classified as nonresidents, even if they’re stationed in Virginia for years.
» Need help? How to find a tax preparer near you
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What’s the filing deadline for my Virginia state income tax bill?
The deadline to file your 2023 individual income taxes in Virginia is May 1, 2024.
If you miss 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 still need to pay your estimated tax bill by the original deadline in order to avoid late-filing penalties or interest.
6 things to know about Virginia state income tax
Virginia’s tax filing deadline is May 1, 2024. Special rules may apply to military members or individuals living abroad.
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.
Wondering where your Virginia state tax refund is? Good news: You can check the status of your state tax refund online.
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.
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.
I'm an expert in tax matters, particularly focused on Virginia state income tax regulations. My expertise is grounded in a comprehensive understanding of tax brackets, rates, and filing requirements. I have a deep knowledge of the Virginia state income tax system, and I can provide valuable insights into the concepts discussed in the article you shared.
Let's break down the key points mentioned in the article:
-
Virginia State Income Tax Rates and Brackets:
- Tax rates: 2%, 3%, 5%, and 5.75%
- Brackets and tax owed:
- 2% for income up to $3,000
- 3% for income between $3,001 and $5,000
- 5% for income between $5,001 and $17,000
- 5.75% for income $17,001 and above
-
Filing Deadline for 2023 Tax Year:
- Virginia state income tax returns for the 2023 tax year are due on May 1, 2024.
-
Who Needs to File Virginia State Income Tax:
- Residents, part-year residents, and nonresidents need to file if:
- Required to file a federal tax return
- Have Virginia adjusted gross income (VAGI) above $11,950 (single or married filing separately) or $23,900 (married filing jointly)
- Residents, part-year residents, and nonresidents need to file if:
-
Residency Status:
- Resident: Physically present, lived, or had a place in Virginia for more than 183 days during the tax year.
- Part-Year Resident: Applies to those who were nonresidents for part of the tax year.
- Nonresident: May still have to pay Virginia state tax on income from Virginia sources.
-
Special Cases:
- Military Members: Complex tax rules; members classified as nonresidents.
- Commuters: Different rules for commuters from Kentucky, Washington, D.C., Maryland, Pennsylvania, and West Virginia.
-
Filing Deadline Extension:
- May 1, 2024, is the standard deadline, but an automatic extension until November 1 is available.
-
Additional Information:
- Tax software can be used for filing, with a flat fee of $50 for various scenarios.
- Reciprocity with Kentucky, Maryland, Pennsylvania, West Virginia, and Washington, D.C.
- Options for payment plans and an offer in compromise program for those who can't afford their tax bill.
Feel free to ask if you have any specific questions or if you need further clarification on any of these points.
