How it works
The calculator starts with your gross pay for one pay period, subtracts the pre-tax deductions you entered, and then works out each tax separately. Federal income tax follows the percentage method in IRS Publication 15-T (2026), Federal Income Tax Withholding Methods, using your W-4 entries. Social Security is 6.2% of wages up to $184,500 for the year (SSA; IRS Publication 15 (2026)). Medicare is 1.45% of all wages, plus Additional Medicare Tax of 0.9% on wages over $200,000 (IRS Publication 15 (2026)).
Virginia income tax follows the withholding formula of the Virginia Department of Taxation (2026). Annual wages are reduced by the Virginia standard deduction ($8,750 for single filers) and by $930 for each VA-4 personal exemption and $800 for each age or blindness exemption. The remainder is taxed in four brackets, from 2% up to 5.75% on the part above $17,000. Virginia has no city or county income tax and no state disability or family leave deduction from employee pay.
Not included: credits for tax paid to another state, garnishments, union dues, after-tax Roth contributions, tips, bonuses taxed as supplemental wages, and year-end credits or refunds. Your employer's payroll may round differently.
Worked example
Take a $60,000 salary paid biweekly, filing single on the W-4 with one VA-4 personal exemption and no other deductions. Gross pay is $2,307.69 per paycheck. Federal income tax withholding comes to $193.08, Social Security to $143.08 and Medicare to $33.46. Virginia income tax withholding is $101.38, most of it from the top bracket. Take-home pay is $1,836.69 per paycheck, or $47,753.94 over the year's 26 paychecks.
Frequently asked questions
What are the Virginia income tax brackets in 2026?
Virginia has four brackets, starting at 2% and reaching 5.75% on taxable income over $17,000 (Virginia Department of Taxation (2026)).
Why does most of my Virginia pay fall in the top bracket?
The top bracket starts at $17,000 of taxable income, which is low compared with typical full-time wages. Above that point every dollar is taxed at 5.75%.
Do Virginia cities or counties have a local income tax?
No. Fairfax, Arlington, Richmond and other Virginia localities do not tax wages, so a Virginia paycheck has no local income tax line.
What is Form VA-4?
Form VA-4 is Virginia's employee withholding exemption certificate. It records your Virginia exemptions, including age and blindness exemptions, separately from the federal W-4.
How much is the Virginia standard deduction in 2026?
For withholding, each employee's annual wages are reduced by one standard deduction of $8,750, whatever the filing status (Virginia Department of Taxation (2026)). The deduction you claim on your return can be different.