December, 17th 2025
Each state has unique income tax withholding rules. Below are Virginia's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates .
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | VA |
|---|---|
| State Tax Withholding State Code | 51 |
| Acceptable Exemption Form | VA-4 |
| Basis For Withholding | State Exemptions |
| Acceptable Exemption Data | 0 / Number of Additional Exemptions |
| TSP Deferred | Yes |
| Special Coding | Determine the Total Number Of Allowances Claimed field as follows: First Position - Enter 0 (zero). Second and Third Positions - Enter the total exemptions claimed on Line 1(c) of the VA-4. Determine the Additional Exemptions Claimed field as follows: First and Second Positions - Enter the number of additional exemptions claimed for age and blindness on Line 1(b) of the VA-4. Valid values are 00 through 99. If no additional exemptions are claimed, enter 00. |
| Additional Information | None |
| Official State Tax Website | Visit Official Website |
Virginia's Form VA-4 allows claiming of personal exemptions just like on the VA tax return. That is 1 for yourself (enter '1' on Line 1), and if married filing jointly, 1 for your spouse (Line 2). Line 3 is number of dependents. Virginia does allow additional exemptions for age and blindness: the form instructions say if you or spouse are 65+ or blind, add those into the total on Line 4 (e.g., each such condition counts as an extra exemption).
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 1 exemption | Line 1 of VA-4 |
| Spouse | 1 exemption | Line 2 of VA-4 (if married filing jointly) |
| Each Dependent | 1 exemption | Line 3 of VA-4 |
| Age 65+ (Employee or Spouse) | 1 exemption each | Additional exemption if 65+ (Line 4) |
| Blind (Employee or Spouse) | 1 exemption each | Additional exemption if blind (Line 4) |
Total Exemptions = Line 1 (Yourself) + Line 2 (Spouse) + Line 3 (Dependents) + Line 4 (Age/Blind)
In practice, a married couple both over 65 would claim more exemptions (they each get an extra). These rules align with VA's tax law which gives extra personal exemptions for age 65+ and blind.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes flexible spending account - health care and dependent care deductions) from the amount computed in step 1.
Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages times 26 to obtain the gross annual wages.
Subtract a standard deduction of $8,000 from the gross annual wages.
Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 5.
Exemption Allowance = $930 × Number of Personal Exemptions
Determine the additional exemption allowance by applying the following guideline and subtract this amount from the result of step 6 to compute the taxable income.
Additional Exemption Allowance = $800 × Number of Additional Exemptions (for age and blindness)
Apply the taxable income computed in step 7 to the tax withholding table to determine the annual Virginia tax withholding.
Divide the annual Virginia tax withholding by 26 to obtain the biweekly Virginia tax withholding.
Want to calculate in an easier way? Learn how to calculate Virginia taxes via ezPaycheck below.
Learn More| Annualized Wages | Deduction |
|---|---|
| All | $8,000 |
Standard deduction for all filing statuses.
| Withholding Allowance | Annual Amount |
|---|---|
| 1 | $930 |
Formula: $930 × Number of Personal Exemptions
Personal exemption allowance per exemption. Additional exemption for age and blindness: $800 × Number of Additional Exemptions.
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $3,000 | $0 | + | 2.00% | $0 |
| $3,000 | $5,000 | $60 | + | 3.00% | $3,000 |
| $5,000 | $17,000 | $120 | + | 5.00% | $5,000 |
| $17,000 | and over | $720 | + | 5.75% | $17,000 |
ezPaycheck simplifies payroll calculations, including Virginia's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date Virginia state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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