Virginia Standard Deduction
The Virginia standard deduction is a flat amount you can subtract from your gross income before Virginia income tax is calculated, instead of itemising individual deductions. This page shows the Virginia standard deduction for tax year 2025 by filing status, sourced directly from the Virginia Department of Taxation, and calculates your Virginia taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Virginia itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Virginia provides. Use this alongside the Virginia income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Virginia standard deduction for 2025 is $8,750.00 (single) and $17,500.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $51,250.00 of Virginia taxable income.
Virginia standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $8,750.00 | Virginia Department of Taxation |
| Married filing jointly | $17,500.00 | Virginia Department of Taxation |
| Head of household | $8,750.00 | Virginia Department of Taxation |
| Married filing separately | $8,750.00 | Virginia Department of Taxation |
Virginia standard deduction amounts for tax year 2025 (January 1, 2025 through December 31, 2026). If you claimed the standard deduction on your federal return, you must also claim it on your Virginia return. Part-year residents must prorate the deduction based on their period of Virginia residency.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Virginia standard deduction: frequently asked questions
What is the Virginia standard deduction for 2025?
For tax year 2025, the Virginia standard deduction is $8,750.00 for single filers and $17,500.00 for married couples filing jointly, as published by the Virginia Department of Taxation. It is subtracted from your gross income to give your Virginia taxable income.
How does the Virginia standard deduction affect my tax?
The standard deduction lowers your Virginia taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $8,750.00 standard deduction has $51,250.00 of Virginia taxable income before any other adjustments.
Should I take the Virginia standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Virginia exceed the standard deduction of $8,750.00 (single) or $17,500.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Virginia Department of Taxation.
What is Virginia's income tax rate for 2025?
Virginia uses a four-bracket graduated rate: 2% on the first $3,000, 3% on income from $3,001 to $5,000, 5% on income from $5,001 to $17,000, and 5.75% on income over $17,000. These brackets apply to Virginia taxable income after subtracting the standard deduction and personal exemptions. Source: Virginia Code 58.1-320.
What is Virginia's standard deduction for 2025?
For tax year 2025, Virginia's standard deduction is $8,750 for single filers and $17,500 for married couples filing jointly. Married filing separately filers may each claim $8,750. These amounts apply for tax years 2025 and 2026; the deduction is scheduled to revert to lower amounts from 2027 unless the Virginia General Assembly acts. Source: Virginia Code 58.1-322.03.
Does Virginia have local income taxes?
No. Virginia does not impose local income taxes at the city or county level. The 5.75% top rate is the only income tax Virginia residents pay to the state or any Virginia locality. Source: Virginia Department of Taxation.
What is Virginia's personal exemption amount?
Virginia allows a $930 personal exemption for the taxpayer, $930 for a spouse, and $930 per dependent. An additional $800 exemption applies for each person who is age 65 or older or blind. Source: Virginia Department of Taxation.
Official sources
- Virginia standard deduction (tax year 2025): Virginia Department of Taxation, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.