United States · VA
Virginia state taxes
Income, corporate and sales tax in Virginia for 2026, on top of US federal tax. Administered by the Virginia Department of Taxation.
At a glance
- Revenue department
- Virginia Department of Taxation
- Individual income tax
- Graduated · top 5.75%
- Corporate income / franchise tax
- 6%
- State sales tax
- 5.3% (avg. combined 5.77%)
- LLC annual report / fee
- Confirm with your accountant
- Individual return deadline
- May 1 (typical — confirm)
Income tax brackets (2026)
Single
| Taxable income | Rate |
|---|---|
| $0 – $3,000 | 2% |
| $3,000 – $5,000 | 3% |
| $5,000 – $17,000 | 5% |
| $17,000+ | 5.75% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $3,000 | 2% |
| $3,000 – $5,000 | 3% |
| $5,000 – $17,000 | 5% |
| $17,000+ | 5.75% |
- Standard deduction (single / joint)
- $8,750 / $17,500
- Personal exemption (single / joint)
- $930 / $1,860
Corporate income or franchise tax
6%
Applies to C corporations in addition to the 21% federal rate. LLCs taxed as partnerships or disregarded entities usually pay through their owners, but some states charge entity-level taxes or fees.
Sales tax
State rate
5.3%
Avg. local rate
0.47%
Avg. combined
5.77%
Cities, counties and special districts add their own rates, so the rate at a given address can differ from the average. Remote sellers may need to register once sales into the state pass its economic nexus threshold.
LLC annual report and fee
Filing deadline
The individual return for tax year 2026 is typically due May 1, 2027, usually in line with or shortly after the federal deadline. Extensions and business return dates differ. Confirm with your accountant.
Notable rules
- No unusual rules flagged in our source.
Frequently asked questions
Does Virginia have a state income tax?
Yes — a graduated income tax with a top rate of 5.75% for 2026.
What is the sales tax rate in Virginia?
The state rate is 5.3%. Local taxes add on average 0.47%, for an average combined rate of about 5.77%.
How much is the Virginia LLC annual report fee?
We have not verified current LLC annual report or franchise fees for this state. Confirm with your accountant or the Secretary of State before you budget.
Income tax as of 2026-01-01; corporate tax as of 2026-01-01; sales tax as of 2026-07-01. Source: Tax Foundation tables compiled from Virginia statutes and Virginia Department of Taxation publications. Checked 2026-11-01. General information only.
This tool is general guidance only and may contain mistakes or miss recent changes. It is not tax or accounting advice, and we accept no liability for decisions made on it. Always check with the relevant tax authority or a qualified accountant. See the disclaimer.