Virginia Earned Income Tax Credit Calculator
Figure basis: Official Virginia Department of TaxationThe Virginia earned income tax credit (EITC) is a state credit for working people with low to moderate income, set as 20% of your federal EITC. This calculator estimates your federal EITC from your earned income, filing status, and number of qualifying children using the IRS 2026 tables, then applies the Virginia rule to give your state credit. The Virginia credit is refundable or non-refundable at your election. Enter your details to see both your estimated federal EITC and your Virginia credit. Figures are an estimate: the IRS computes the federal credit from $50 income bands, so your exact credit may differ by a few dollars. The state percentage is sourced from Virginia Department of Taxation and verified for 2026.
A single filer in Virginia with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a Virginia credit of $1,416.45 (20% of the federal credit).
How the Virginia EITC works
The Virginia credit is built on the federal EITC. First the federal credit is found from your earned income, filing status, and qualifying children (it phases in, plateaus at a maximum, then phases out as income rises). Then Virginia applies 20% of your federal EITC. Virginia lets you choose a refundable or a non-refundable version of the credit; check your state instructions for the current election.
federal EITC = phase-in, plateau, then phase-out per the IRS 2026 tables
Virginia EITC = federal EITC x Virginia percentage
Editor's insight: Virginia lets you pick refundable or not
Virginia is unusual because it hands you a choice. You can claim 20% of your federal EITC as a refundable credit, or take a non-refundable version, and you keep whichever produces the better result on your return. For most low earners with little Virginia tax the refundable option wins, because it pays out even when it exceeds what you owe; higher up the income range the comparison can flip.
The refundable rate is also newly more generous. Virginia's refundable share rose from 15% to 20% of the federal credit for tax year 2025, so both the refundable and non-refundable paths now sit at the same 20%. That change is recent enough that older guidance and prior-year forms may still show 15%, which is worth remembering if you are comparing against a return you filed a couple of years ago.
There is one more wrinkle: Virginia's older Low Income Individuals Credit still exists alongside the EITC option, and you generally claim the larger of the two. Use the calculator for the 20% EITC figure, then check your Virginia instructions to confirm which credit leaves you better off for your specific income and family size. The distinction is easy to overlook, and picking the wrong one can quietly cost a working family real money.
Virginia EITC: frequently asked questions
How much is the Virginia earned income tax credit?
The Virginia EITC is 20% of your federal EITC. For example, a single filer with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a Virginia credit of about $1,416.45. Enter your own details above for your figure.
Is the Virginia EITC refundable?
Virginia lets you choose a refundable or a non-refundable version of the credit; check your state instructions for the current election.
Do I qualify for the Virginia earned income credit?
Generally, if you qualify for the federal EITC you also qualify for the Virginia credit, which is based on it. You need earned income, a valid Social Security number, and investment income under the federal limit ($12,200 for 2026). Virginia's refundable EITC option increased from 15% to 20% of the federal credit beginning with 2025 returns, so both the refundable and non-refundable options are now 20%.
How is the Virginia EITC calculated?
First your federal EITC is computed from your earned income, filing status, and number of qualifying children using the IRS 2026 tables. Then Virginia applies 20% of your federal EITC. This calculator does both steps for you.
Official sources
- Virginia EITC percentage and refundability: Virginia Department of Taxation, as at Jul 15, 2026.
- Federal EITC 2026 parameters: IRS Rev. Proc. 2025-32, Internal Revenue Service.
Reviewed by the CalculatorHub team, edited by James Graham, 15 July 2026. See our methodology. General information, not tax advice; your exact credit is set on your tax return.