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Progressive Tax

Virginia Tax Guide

5.75%top marginal rate

Virginia has a progressive income tax with a top rate of 5.75% that kicks in at a relatively low $17,001. The state has moderate sales taxes and below-average property taxes. Northern Virginia's proximity to Washington, D.C. drives some of the highest cost areas.

Virginia Tax at a Glance

Income Tax

5.75%

Top marginal rate

Sales Tax

5.3%

State-level rate

Property Tax

0.82%

25% below the national average

Estate Tax

No

No state estate tax

How Virginia Compares to the National Average

Top Income Tax Rate5.75%
0%National avg: 4.6%
State Sales Tax5.3%
0%National avg: 5.1%
Median Property Tax0.82%
0%National avg: 1.1%
VA

Notable Tax Facts

  • Top rate of 5.75% applies starting at just $17,001 — one of the lowest thresholds nationally
  • No estate or inheritance tax
  • Property taxes are below the national average overall, but vary widely by jurisdiction
  • Northern Virginia (NoVA) has some of the highest cost of living areas due to D.C. proximity

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Virginia Tax FAQ

What is Virginia's income tax rate?

Virginia has a progressive income tax with rates of 2%, 3%, 5%, and 5.75%. The top rate of 5.75% applies to income over $17,001, meaning most working Virginians pay the top rate.

Does Virginia tax Social Security?

No. Virginia does not tax Social Security benefits. The state also offers an age deduction for taxpayers 65 and older.

Are Virginia property taxes high?

Virginia's overall effective property tax rate of about 0.82% is below the national average. However, rates vary dramatically — Fairfax County rates are much higher than rural Virginia.

Does Virginia have an estate tax?

No. Virginia does not have a state estate tax or inheritance tax.

Compare With Other States

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Educational content, not tax advice. Tax rates are approximate and subject to change. Consult a qualified CPA or tax professional for advice specific to your situation. Data reflects widely-known public information as of early 2026.