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.
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 |
Other Taxes & Obligations
Virginia does not currently impose significant additional state-level payroll taxes beyond SIT and SUTA. This keeps payroll relatively streamlined compared to states with multiple layers of tax obligations.
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. For the most current requirements, please refer to:
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