Virginia employs a progressive state income tax system that encompasses four tax brackets, ranging from 2% to 5.75%. The tax bracket an individual falls under is contingent upon their income level.
Individuals and employers who want a quick way to create professional payroll records can also use a free paystub generator to generate detailed pay stubs that reflect deductions, earnings, and tax withholdings accurately.
Given that the highest rate is applicable to income surpassing $17,000, most Virginia taxpayers will find themselves paying the highest rate, at least to some extent. It is important to mention that filing status does not influence state income taxes in Virginia, and no local income taxes are imposed by any cities within the state.
Virginia employers are required to deduct FICA taxes from their employees’ paychecks, just like in other states. FICA taxes include Social Security and Medicare taxes. The Social Security withholding is 6.2% of your income, while the Medicare withholding is 1.45% of your income per pay period. Your employer will match these percentages, resulting in a total FICA contribution that is twice the amount you pay.
Self-employed individuals often find themselves responsible for paying the full amount of their FICA taxes, as opposed to the usual 50% split between employers and employees. Unlike traditional employees, self-employed taxpayers do not have the luxury of having an employer contribute to their FICA taxes. Therefore, they must shoulder the entire burden of these taxes on their own. However, there is a deduction available during tax season that enables self-employed workers to reclaim a portion of the “employer” portion of their FICA taxes.
Important Note: The StubCreator provides a paycheck calculator designed to provide essential guidance. This should not be relied upon to calculate exact taxes, payroll, or other financial data. You should seek a professional accountant regarding any particular requirement.
Virginia’s taxable base wage in 2026 is $8,000 per employee. The Virginia Employment Commission (VEC) sets the state unemployment insurance (SUI) taxable wage base, which has remained unchanged for several years.
| Year | Taxable Base Wage |
| 2026 | $8,000 |
| 2025 | $8,000 |
| 2024 | $8,000 |
| 2023 | $8,000 |
| 2022 | $8,000 |
| 2021 | $8,000 |
In 2026, Virginia’s state unemployment tax (SUTA) rates vary by employer experience rating. Rates are assigned annually by the Virginia Employment Commission and depend on factors such as claims history and employer category.
Note: Virginia’s unemployment tax rates may change each year based on the condition of the state’s Unemployment Trust Fund.
| Year | SUTA Rate |
| 2026 | Varies by experience rating |
| 2025 | Varies by experience rating |
| 2024 | Varies by experience rating |
| 2023 | Varies by experience rating |
| 2022 | Varies by experience rating |
| 2021 | Varies by experience rating |
The first $7,000 paid to each employee in Virginia is subject to the Federal Unemployment Tax Act (FUTA) at a standard rate of 6%, before any applicable credits.
| Year | FUTA Rate |
| 2026 | 6% |
| 2025 | 6% |
| 2024 | 6% |
| 2023 | 6% |
| 2022 | 6% |
| 2021 | 6% |
Virginia follows federal FICA tax rules.
Virginia’s FICA tax rate in 2026 is 7.65% for employees.
Other Tax Rates
If you earn $80,268.00 per year in Virginia, your net pay, which is the amount you take home after taxes, will be approximately $60,120. This calculation takes into account tax deductions of about 25.07%, equivalent to $20,148.00. These deductions include 12.70% or $10,198.00 for federal income tax, 5.75% or $4,617.00 for state income tax, 6.20% or $4,976.62 for Social Security tax, and 1.45% or $1,163.89 for Medicare.
Below are the details of Virginia:
Virginia's state income tax is calculated using a progressive tax system with tax rates ranging from 2% to 5.75% of taxable income. The amount withheld depends on your filing status, exemptions, and any additional income sources.
Deductions commonly withheld from Virginia paychecks include federal income tax, FICA (Social Security and Medicare) taxes, Virginia state income tax, and any voluntary deductions such as retirement contributions, health insurance premiums, and charitable contributions.
Some cities and counties in Virginia impose additional local income taxes. Employers and employees should be aware of these local taxes and ensure proper withholding based on the employee's work location.