Overview
Virginia uses a progressive income tax system with its own Form VA-4. The state has personal exemptions and age/blind exemptions that reduce taxable income. Virginia also has reciprocal agreements with DC, Kentucky, Maryland, Pennsylvania, and West Virginia.
What Makes Virginia Unique: Virginia has a progressive income tax with a top rate of 5.75% and requires employees to complete Form VA-4. Virginia also allows additional withholding for estimated tax liabilities.
State Income Tax (SIT)
Virginia’s progressive income tax uses brackets with rates ranging up to 5.75%. Employees complete Form VA-4 with their personal exemptions and any additional exemptions for age or blindness. The state has standard deductions and personal exemptions that reduce taxable income. Virginia has reciprocal agreements with several neighboring jurisdictions.
| Tax Structure | Progressive (up to 5.75%) |
| State Withholding Form | Form VA-4 |
| Supplemental Rate | 5.75% |
| Reciprocal Jurisdictions | DC, KY, MD, PA, WV |
| Exemptions | Personal, age, and blind exemptions available |
Supplemental Wages
Virginia supports the following supplemental calculation methods. When using the flat method, the supplemental rate is 5.75%.
Employer State Unemployment Tax (SUTA)
Your assigned SUTA rate will be based on your company’s experience with unemployment claims. New employers typically start at the default rate of 2.5%.
| Tax Type | Employer-paid only |
| Default New Employer Rate | 2.5% |
| Rate Assignment | Experience-rated; assigned annually by the state |
How to Set Up Virginia Payroll Withholding
Follow these steps to begin withholding Virginia payroll taxes for your employees:
- Obtain your Federal EIN at irs.gov
- Register with the Virginia Department of Taxation at tax.virginia.gov
- Register for SUTA with the Virginia Employment Commission at vec.virginia.gov
- Submit a Netchex tax team request to enable Virginia SIT and SUTA
- Have each employee complete their tax forms with an automated onboarding task in Netchex, digitally storing tax forms
- Configure any additional tax settings in the employee profile
Once setup is complete in Netchex, the system will automatically calculate, withhold, and remit all Virginia payroll taxes on your behalf.
Virginia Payroll Tax Filing Deadlines
The following are general filing and deposit deadlines for Virginia payroll taxes. Deadlines may vary based on your employer size and deposit frequency. Always verify current schedules at Virginia Department of Taxation.
| Tax | Deposit Frequency | Typical Due Date |
| SIT Withholding | Monthly or Semi-monthly | 25th of following month (monthly) |
| Annual Reconciliation (VA-6) | Annual | January 31 |
| SUTA | Quarterly | April 30, July 31, Oct 31, Jan 31 |
Note: Deadlines are subject to change. Always confirm current requirements directly with Virginia Department of Taxation at https://www.tax.virginia.gov/withholding-tax.
Resources & Links
The following official resources will help you stay current on Virginia payroll tax requirements:
Frequently Asked Questions: Virginia Payroll Taxes
What form do Virginia employees complete?
Employees complete Virginia Form VA-4, the Personal Exemption Worksheet and Withholding Exemption Certificate.
What is Virginia’s top income tax rate?
Virginia’s top marginal income tax rate is 5.75%.
What is Virginia’s SUTA wage base?
Virginia’s SUTA wage base is $8,000 per employee per year. Verify at vec.virginia.gov.
Does Virginia have local payroll taxes?
No. Virginia does not impose local payroll taxes.
What is Virginia’s supplemental withholding rate?
Virginia uses a flat supplemental rate of 5.75%.
Disclaimer: This content is provided for general informational purposes only and does not constitute legal, tax, or accounting advice. Netchex does not provide tax or legal guidance and makes no representations regarding the accuracy or applicability of this information. Laws and regulations may change. The information on this page reflects payroll tax guidelines as of March 2026.
Let Netchex Handle the Complexity
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