For the 2022 tax year, the Virginia state income tax rate runs on four brackets: 2% on the first $3,000 of taxable income, 3% on the next $2,000, 5% on income from $5,001 to $17,000, and 5.75% on everything above $17,000. Because the top bracket starts at just $17,000, most Virginia filers with a full-time job pay 5.75% on the majority of their earnings. The brackets themselves have been unchanged since 1990, but 2022 did bring one significant change: the standard deduction nearly doubled.
The 2022 Brackets
Virginia taxes individual income on a graduated scale set by Va. Code § 58.1-320:
- 2% on the first $3,000 of taxable income
- 3% on income from $3,001 to $5,000
- 5% on income from $5,001 to $17,000
- 5.75% on all taxable income above $17,000
The same thresholds apply to every filing status. A single filer and a married couple filing jointly face identical bracket cutoffs on their respective taxable income.1Virginia Code Commission. Virginia Code 58.1-320 – Imposition of Tax
The Shortcut for Most Filers
If your Virginia taxable income is above $17,000, the tax on the first $17,000 is always $720. So your Virginia tax equals $720 plus 5.75% of everything over $17,000.2Virginia Tax. Virginia Tax Rate Schedule and Tax Table
A worked example. Suppose your 2022 Virginia taxable income was $55,000:
- 2% on the first $3,000 = $60
- 3% on the next $2,000 = $60
- 5% on the next $12,000 = $600
- 5.75% on the remaining $38,000 = $2,185
Total Virginia income tax: $2,905.
Standard Deduction and Personal Exemptions
The 2022 standard deduction amounts were:
- Single filers: $8,000 (up from $4,500)
- Married filing jointly: $16,000 (up from $9,000)
- Married filing separately: $8,000 each
These higher amounts apply to tax years beginning on or after January 1, 2022, but before January 1, 2024.3Virginia Code Commission. Virginia Code 58.1-322.03 – Virginia Taxable Income; Deductions You can only take the Virginia standard deduction if you did not itemize on your federal return.
On top of the standard deduction, every filer gets a $930 personal exemption for themselves, their spouse (if filing jointly), and each qualifying dependent. If you or your spouse were 65 or older, or legally blind, by the end of 2022, add $800 per qualifying condition.3Virginia Code Commission. Virginia Code 58.1-322.03 – Virginia Taxable Income; Deductions Both the deduction and the exemptions come off your Virginia adjusted gross income before you apply the brackets.
Who Has to File
For 2022, Virginia required a return from full-year residents and from nonresidents with Virginia-source income who met these income thresholds:
- Single or married filing separately: $11,950
- Married filing jointly: $23,900
If your income fell below the threshold but Virginia tax was withheld from your pay, file anyway. That is how you get the withholding refunded.
When the Return Is Due
Virginia’s individual income tax deadline is May 1, not April 15. That gives Virginia filers about two extra weeks past the federal deadline.4Virginia Tax. When to File
Virginia also grants an automatic six-month filing extension to November 1. No paperwork is required. Read that extension carefully, though: it covers filing, not paying. Any tax you owe is still due May 1. If you cannot finish the return in time, estimate your liability, pay it by May 1, and file the completed return by November 1.4Virginia Tax. When to File
Penalties for Filing or Paying Late
Virginia’s late penalties are heavier than many filers expect:
- Late filing penalty: 6% of the tax due per month or partial month, capped at 30%.
- Late payment penalty: 6% per month, also capped at 30%.
- Extension penalty: if you file by November 1 but did not pay at least 90% of your liability by May 1, 2% per month on the unpaid balance, capped at 12%.
File more than six months after the due date and the extension provisions drop away entirely, replaced by a flat 30% late filing penalty on the tax due.5Virginia Tax. Penalties and Interest Interest also runs on any unpaid balance from the original due date. Filing late and paying late are separate penalties, and they stack.
Part-Year Residents and Nonresidents
If you moved into or out of Virginia during 2022, use Form 760PY instead of the standard Form 760. If you lived elsewhere all year but earned Virginia-source income, use Form 763.6Virginia Tax. What Form Should I File Both forms apply the same rates and brackets shown above. What changes is the income base: your Virginia tax is computed only on the portion of your income attributable to Virginia.
Credit for Taxes Paid to Another State
If you are a Virginia resident who paid income tax to another state on income Virginia also taxes, you can claim a credit so the same dollars are not taxed twice. The credit is limited to the lesser of the tax you actually paid the other state or the portion of your Virginia tax attributable to that income.7Virginia Code Commission. Virginia Code 58.1-332 – Credits for Taxes Paid Other States This is common for people living in Virginia while working in Maryland, D.C., or another neighboring state. The credit applies to income taxes only, not to franchise taxes, excise taxes, or similar levies.