Virginia Taxes for Tax Year 2025 (Filed 2026): Income Tax, Sales Tax, Property Tax

 

Virginia taxes for Tax Year 2025 (Filed 2026) mainly include state income tax (with rates up to 5.75%), sales tax that varies by locality, and local property taxes like real estate tax and vehicle personal property tax. This guide keeps the essentials in one place, with practical examples placed right after each topic.

Quick facts Virginia for Tax Year 2025 (Filed 2026)
Individual return due date Typically May 1, 2026
Automatic extension to file 6 months (typically to November 1, 2026), filing extension only, pay on time
Income tax rates 2%, 3%, 5%, 5.75%
Standard deduction $8,750 single, $17,500 married filing jointly
Personal exemption $930 each (plus possible $800 age or blindness exemptions if eligible)
General sales tax rate 5.3% in most areas, higher in some regions and localities
Grocery and personal hygiene rate 1% statewide
Property taxes Local, rates and due dates vary by city or county

 

Virginia State Income Tax

Virginia uses a progressive income tax system. Your Virginia income tax is calculated on your Virginia taxable income using the tax rate schedule below.

 

Virginia Income Tax Rate Schedule for Tax Year 2025 (Filed 2026)

Virginia taxable income Tax calculation
Not over $3,000 2% of Virginia taxable income
Over $3,000 but not over $5,000 $60 + 3% of the amount over $3,000
Over $5,000 but not over $17,000 $120 + 5% of the amount over $5,000
Over $17,000 $720 + 5.75% of the amount over $17,000

 

Example 1:

Your Virginia taxable income is $10,000.

You are in the “over $5,000 but not over $17,000” bracket.

Tax = $120 + 5% of ($10,000 − $5,000) = $120 + 5% of $5,000 = $120 + $250 = $370.

Standard Deduction and Exemptions

Virginia’s standard deduction amounts increased for 2025. Virginia also allows personal and dependent exemptions.

Item Amount for Tax Year 2025 (Filed 2026)
Standard deduction, single $8,750
Standard deduction, married filing jointly $17,500
Standard deduction, married filing separately (resident) $8,750
Personal exemption (each filer, and each dependent claimed) $930 each
Additional exemption, age 65 or over $800 each (if eligible)
Additional exemption, blindness $800 each (if eligible)

 

Example 2:

Virginia adjusted gross income (Virginia AGI) is $70,000. You claim the standard deduction and 1 personal exemption. This is a simplified illustration and does not include every possible Virginia addition, subtraction, or credit.

  • Virginia taxable income (simplified) = $70,000 − $8,750 − $930 = $60,320
  • Tax = $720 + 5.75% of ($60,320 − $17,000)
  • Excess over $17,000 = $43,320
  • 5.75% of $43,320 = $2,490.90
  • Estimated tax = $720 + $2,490.90 = $3,210.90, then round to whole dollars on the return, so $3,211

Example3:

Virginia AGI is $110,000. You claim the $17,500 standard deduction and 4 exemptions total (two spouses plus two dependents). Simplified illustration only.

  • Total exemptions = 4 × $930 = $3,720
  • Virginia taxable income (simplified) = $110,000 − $17,500 − $3,720 = $88,780
  • Tax = $720 + 5.75% of ($88,780 − $17,000)
  • Excess over $17,000 = $71,780
  • 5.75% of $71,780 = $4,127.35
  • Estimated tax = $720 + $4,127.35 = $4,847.35, then round to whole dollars on the return, so $4,847

Common credits and adjustments

Virginia offers credits and adjustments that can reduce your tax, including items that depend on your household situation and income. For details and eligibility rules, use the official 2025 instructions for Form 760.

Virginia Filing Deadline and Extension

Virginia’s individual income tax return is typically due by May 1st. If May 1 falls on a weekend or holiday, the deadline generally moves to the next business day.

Virginia also allows an automatic 6-month extension to file, typically to November 1, with no application required. An extension to file is not extra time to pay, paying by the original deadline helps avoid additional penalties and interest.

 

Example 4:

You estimate you will owe $1,200 with your Virginia return, but you cannot finish by May 1, 2026.

  • Step 1: Pay a reasonable amount toward the expected $1,200 by May 1, 2026.
  • Step 2: Use the automatic extension and file the completed return by November 1, 2026.
  • Step 3: Pay any remaining balance as soon as possible after filing.

For filing deadlines and Virginia’s automatic extension rules, see Virginia Tax When to File.

 

Withholding, Refunds, and Processing Time

If you overpay through withholding or estimated payments, Virginia may issue a refund after your return is processed. Virginia’s 2025 filing instructions describe typical processing timeframes that can vary based on filing method and verification steps.

Example 5:

You are due a refund and want to reduce the chance of long delays.

  • If you e-file and use direct deposit, your refund is often processed faster than a paper return.
  • If you file on paper, you should plan for a longer processing timeframe.

 

Estimated Tax Payments in Virginia

If you have income without enough Virginia withholding, common examples include freelance work, self-employment, investment income, or a side business. Virginia generally expects taxpayers to pay most of their tax during the year through withholding and or estimated payments, and Virginia provides a worksheet and Form 760ES for figuring the amounts.

 

Virginia Estimated Payment Due Dates for Tax Year 2025 (Filed 2026)

Quarter Due date
1st quarter May 1, 2025
2nd quarter June 15, 2025
3rd quarter September 15, 2025
4th quarter January 15, 2026

 

Example 6:

After considering withholding, you expect to owe about $2,400 of Virginia income tax for 2025.

  • Simple approach: divide $2,400 by 4 = $600 per quarter.
  • Pay $600 by each due date shown above, then reconcile the final amount when you file your Virginia return.

Practical note: Virginia’s 760ES guidance also includes details like the general “pay at least 90% during the year” approach, plus electronic payment requirements when payment sizes are above certain thresholds, so it is worth checking the official form instructions if you are paying larger amounts.

 

Virginia Sales and Use Tax

Virginia’s general sales tax rate depends on where the purchase is made or delivered. Many areas are 5.3%, some regions are 6%, and a few localities are higher. Virginia also has a separate statewide rate for groceries and certain personal hygiene items.

 

Virginia sales tax rates at a glance

Category Rate Typical locations
General sales tax 5.3% Most areas
General sales tax 6.0% Commonly Northern Virginia, Hampton Roads, and Central Virginia region list
General sales tax 6.3% or 7.0% Selected localities
Grocery and certain personal hygiene items 1.0% Statewide

Example 7:

You buy a taxable item for $1,000 and your locality’s general rate is 5.3%.

  • Sales tax = $1,000 × 0.053 = $53.00
  • Total paid = $1,053.00

Example 8:

You buy $200 of qualifying food for home consumption or qualifying personal hygiene items.

  • Tax = $200 × 0.01 = $2.00
  • Total paid = $202.00

Important: Motor vehicles are taxed differently than the general retail sales tax rates, so treat car purchases separately.

For the latest Virginia sales tax rates by locality and the statewide grocery rate, see Virginia Tax Retail Sales and Use Tax.

 

Virginia Property Taxes

In Virginia, real estate tax and personal property tax are local taxes. That means your city, county, or town sets the rate and the due dates, and billing schedules vary widely across the state.

 

Vehicle personal property tax is a common surprise

Many localities levy a personal property tax on vehicles based on assessed value. Your bill depends on your locality’s rate and rules.

 

Example 9:

Your locality assesses your vehicle at $20,000. The locality tax rate is $4.00 per $100 of assessed value. This rate is an illustration only, your locality sets the real rate.

$20,000 ÷ $100 = 200

Tax = 200 × $4.00 = $800

Virginia Business Taxes, quick Overview

If you operate as a C corporation, Virginia imposes a corporate income tax on Virginia taxable income. Pass-through entities are generally handled differently, and the details depend on your structure and filings.

Business tax Virginia rule
Corporate income tax 6% of Virginia taxable income