Virginia Paycheck Calculations: Progressive State Brackets & FICA
Calculating take-home pay in the Commonwealth of Virginia requires deducting Federal Income Tax, FICA mandatory contributions (6.2% Social Security + 1.45% Medicare), and Virginia’s four progressive marginal income tax brackets.
Virginia Individual State Income Tax Brackets
| Virginia Taxable Income Bracket | Marginal Tax Rate | State Tax Formula |
|---|---|---|
| $0 – $3,000 | 2.00% | 2% of taxable income |
| $3,001 – $5,000 | 3.00% | $60 + 3% of excess over $3,000 |
| $5,001 – $17,000 | 5.00% | $120 + 5% of excess over $5,000 |
| Over $17,000 | 5.75% (Top) | $720 + 5.75% of excess over $17,000 |
Virginia Form VA-4 Personal Allowances
Virginia provides a standard deduction of $8,000 for single filers and $16,000 for married couples filing jointly, plus a $930 personal exemption deduction per dependent claimed.
