How Virginia withholding works
Virginia Tax’s formula annualizes your pay, subtracts deductions, applies the brackets and divides back:
- Annual wages − ($8,750 + $930 × personal and dependent exemptions + $800 × age-65 and blind exemptions) = taxable income.
- Tax: 2% up to $3,000; $60 + 3% to $5,000; $120 + 5% to $17,000; $720 + 5.75% above.
- Divide by the number of pay periods.
Virginia Tax’s example: $2,649 semi-monthly with five exemptions – $63,576 − $13,400 = $50,176 taxable; $720 + 5.75% × $33,176 = $2,628; ÷ 24 = $109.50. This calculator reproduces it.
The higher $8,750 standard deduction is scheduled to fall back to $3,000 after 2026 unless extended, which would raise Virginia withholding in 2027.
Worked example: $60,000 in Virginia
Single, $60,000 salary, paid every two weeks, Virginia
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. Virginia withholds $101. Take-home pay is $1,837 per paycheck, or $47,754 a year.
Take-home pay per paycheck$1,836.6926 paychecks a year
- Take-home pay per year
- $47,754
- Federal income tax withheld
- $193.08
- Virginia income tax withheld
- $101.382%–5.75% brackets
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| Virginia income tax | −$101.38 | −$2,635.88 |
| Take-home pay | $1,836.69 | $47,754.00 |
At $100,000 a year, take-home pay is about $74,244 a year.