Virginia Paystub Generator - 5.75% Top Rate at Just $17K, DC Commuter Triangle, Military Exempt, Free Preview

Virginia's 4 Brackets (2%-5.75%), But the Top Rate Kicks In at Just $17,001

These brackets have been unchanged for decades per Covenant Wealth Advisors (April 2026). They apply identically to single filers, married filing jointly, and head of household. Virginia does NOT widen brackets for joint filers like most states do. A single person earning $50,000 and a married couple earning $50,000 hit the top bracket at the exact same $17,001 threshold.

Per CountryTaxCalc: "The total [at $60,000] is $3,193, an effective rate of 5.32%. For a $200,000 earner, the effective rate is approximately 5.6%." The spread between 5.32% and 5.6% shows how little the lower brackets matter once you're above $17,000. The "progressive" system gives you about $260 in tax savings at $100,000 compared to a flat 5.75%. That's less than a dollar a day.

Virginia's Standard Deduction: $8,750 Single / $17,500 MFJ (But There's a Sunset)

Per VisaVerge (January 2026): the standard deduction increased to $8,750 for single filers and $17,500 for married filing jointly for 2026. Virginia does NOT follow the federal standard deduction. It maintains its own, which is smaller than the federal amount ($16,100 single / $32,200 MFJ for federal 2026).

The sunset risk: Per Covenant Wealth Advisors: "Virginia's $17,500 married standard deduction is scheduled to drop to $6,000 after tax year 2026 unless legislators act." If the sunset hits, married couples would see their taxable income increase by $11,500. At the 5.75% marginal rate, that's an extra $661 per year in Virginia income tax. Watch for legislative action in the 2027 session.

The 4-Line Pay Stub: Federal, Social Security, Medicare, Virginia State

Four mandatory deduction lines. Federal income tax, Social Security (6.2%), Medicare (1.45%), and Virginia state income tax at the applicable bracket rate. No local income tax. No SDI. No PFML (contributions don't start until April 2028 per Paylocity, May 2026). This makes Virginia's stub cleaner than Maryland's (which adds county income tax) and DC's (which has its own progressive brackets up to 10.75%).

Virginia requires Form VA-4 for state withholding. You fill out both the federal W-4 and the VA-4 when starting a new job. Personal exemptions are $930 each on the VA-4.

What Gets Taken Out of a Virginia Paycheck: Arlington vs. Bethesda on the Same Federal Salary

Arlington Federal Worker (GS-13 Equivalent), $55/hr, Biweekly

Setup: Alex works at the Pentagon in Arlington. He earns $55/hr, biweekly, 80 hours, files Single on federal W-4. Annual gross: $114,400. VA standard deduction $8,750, one personal exemption $930.

Four lines. VA state tax of $237.60 per biweekly check ($6,178/year). Alex's effective VA rate is about 5.4%, just under the 5.75% top because of the small savings from the lower brackets.

Same Worker in Bethesda, Maryland (Montgomery County)

Setup: Same salary, same job at the Pentagon, same filing status. But the worker lives in Montgomery County, Maryland. MD state tax rate: ~5.1% effective. Montgomery County income tax: 3.2%.

$277 per month more by living in Virginia instead of Maryland. $3,328 per year. The Virginia state rate is actually slightly higher than Maryland's (5.75% vs. 5.75%), but Virginia has zero county income tax while Montgomery County adds 3.2%. That county tax is the entire difference. Over a 20-year federal career, the VA advantage adds up to $66,560.

Norfolk Healthcare Worker, $24/hr, Biweekly

Setup: Keisha works at Sentara Norfolk General Hospital. She earns $24/hr, biweekly, 80 hours, files Single. Annual gross: $49,920.

Estimates based on 2026 VA brackets and standard withholding. Actual amounts depend on your federal W-4, VA-4, and voluntary deductions.

Virginia vs. Maryland vs. DC: The Commuter Triangle Tax Comparison

Hundreds of thousands of workers in the DC metropolitan area cross state lines every day. Where you live determines which state gets your income tax dollars. Per CountryTaxCalc's VA Calculator (May 2026): "VA saves $2,233/year vs DC, $2,593/year vs MD suburbs."

Virginia wins the DC commuter triangle for income tax at every income level. Maryland's county income tax (which ranges from 2.25% in Worcester County to 3.2% in Montgomery, Prince George's, and Howard counties) is the key disadvantage. DC's top rate of 10.75% (on income above $1 million) and its local-progressive structure push the DC burden higher than Virginia's for most earners.

Virginia also has no estate tax and no inheritance tax. Maryland has both (estate tax above $5 million, plus inheritance tax for non-lineal heirs). For families building wealth in the DC suburbs, this is a significant long-term advantage for the Virginia side.

Social Security Is NOT Taxed in Virginia (Plus an Age Deduction That Phases Out)

Per NerdWallet (May 2026): "Virginia does not impose taxes on Social Security benefits received. A nice bonus is that if any of your Social Security benefits are taxed at the federal level, you can write off that amount as a deduction on your state income tax return." This makes Virginia more retirement-friendly than neighboring DC (which taxes SS above certain thresholds) and about equal to Maryland (which also exempts SS).

Virginia also offers an age deduction of $12,000 per person ($24,000 for couples where both are 65+) for residents 65 and older. But the deduction phases out above $50,000 single / $75,000 MFJ and reaches zero at $99,000 MFJ. Per Covenant Wealth Advisors: "The age deduction vanishes for many affluent retirees."

A retired couple with $60,000 in combined income (below the $75,000 MFJ threshold) would get the full $24,000 deduction, effectively sheltering a large portion of their income. A couple with $90,000 gets a reduced deduction. A couple with $99,000 gets nothing. If your retirement income is in the phase-out range, the timing of IRA withdrawals and pension payments can make a meaningful difference in your Virginia tax bill.

Military Retirement Is Fully Exempt Since 2022 (Expanded from $20,000 Cap)

Per CountryTaxCalc: "Since 2022, all military retirement pay is completely exempt from Virginia income tax. Previously, only up to $20,000 was exempt." There's no dollar cap and no age requirement. Your entire military pension is state-tax-free.

Virginia has one of the largest military presences in the country. Norfolk Naval Station is the largest naval installation in the world. Quantico Marine Corps Base trains every Marine officer. Fort Belvoir hosts Army intelligence and logistics commands. Joint Base Langley-Eustis houses Air Combat Command. The Pentagon in Arlington is the headquarters of the U.S. Department of Defense. Tens of thousands of military retirees live in the Hampton Roads and Northern Virginia areas.

A military retiree collecting $48,000/year in pension benefits saves about $2,760 annually compared to Virginia's pre-2022 rules (where only $20,000 was exempt). Compared to a state with no military exemption at all, the full $48,000 exemption saves roughly $2,760 at the 5.75% rate.

5 Reciprocal Agreements: KY, MD, PA, WV, and DC

Per NerdWallet: "Virginia has reciprocity with Kentucky, Maryland, Pennsylvania, West Virginia and Washington, D.C." Under these agreements, if you live in one of these states and work in Virginia (or vice versa), you only pay income tax to your home state. Your employer withholds your home state's tax, not Virginia's.

This matters enormously for the DC metro workforce. A Maryland resident who works in Virginia doesn't pay Virginia tax. Instead, Maryland state and county tax is withheld from their paycheck. A DC resident working in Virginia pays DC tax. A West Virginia resident commuting to the Northern Virginia tech corridor pays West Virginia's rate. The pay stub shows the HOME state's deduction line, not Virginia's.

For employers, this means running payroll for workers across multiple jurisdictions. An Arlington company with employees living in VA, MD, DC, and WV needs to withhold different state taxes for each employee based on their home state. The reciprocity agreements eliminate the need for employees to file returns in both their home state and work state.

$12.77/hr Minimum Wage, Heading to $15 by 2028 (Multiple Sources Show Wrong Rates)

Per the Virginia Department of Labor and Industry (August 2025): the minimum wage increased to $12.77/hr effective January 1, 2026, up from $12.41 in 2025. The 2.9% increase reflects the CPI adjustment.

Per Governor Spanberger (April 9, 2026): SB1 and HB1 were signed into law establishing a new minimum wage schedule:

Some online sources still show Virginia's minimum wage as $12.00 (the 2023 rate) or claim it reached $15 by January 2026 (the original 2020 schedule that was vetoed in 2024). The correct 2026 rate is $12.77 per VA DOLI. Tipped employees receive $2.13/hr under federal FLSA rules, with total compensation required to meet $12.77 including tips.

Virginia Payroll Requirements 2026: What Every Employer Needs to Know

Who Uses the Virginia Paystub Generator?

Northern Virginia Federal Workers and Defense Contractors

Virginia hosts roughly 140,000 federal civilian employees, more than any other state per CountryTaxCalc. The Pentagon, CIA, NSA, NRO, DIA, DARPA, and dozens of other agencies are headquartered or have major operations in Northern Virginia. Defense contractors including Northrop Grumman, Raytheon, BAE Systems, Leidos, Booz Allen Hamilton, and SAIC employ tens of thousands more. GS-scale workers and cleared contractors in Arlington, Fairfax, and Loudoun counties need stubs with the correct VA brackets and no local tax line.

Amazon HQ2 and NoVA Tech Workers

Amazon's HQ2 in National Landing (Arlington) has added over 25,000 jobs since opening. Capital One is headquartered in McLean. Freddie Mac operates from McLean. Tech workers relocating from California, New York, and Seattle save thousands in state taxes and need Virginia-addressed pay documentation for housing in the competitive NoVA market.

Hampton Roads Military and Shipbuilding Workers

Norfolk Naval Station is the largest naval installation in the world. Newport News Shipbuilding (Huntington Ingalls Industries) builds aircraft carriers and submarines. Joint Base Langley-Eustis houses Air Combat Command. Sentara Healthcare is the dominant health system. Military retirees throughout Hampton Roads benefit from the full retirement exemption.

Richmond Metro Workers

Dominion Energy, CarMax, Capital One operations, VCU Health, Altria. Richmond is the state capital and a growing financial and healthcare hub. Workers commuting from surrounding counties benefit from no local income tax.

Charlottesville and University Workers

University of Virginia and UVA Health System. Faculty, researchers, and hospital staff. Charlottesville's growing tech and hospitality sectors also need accurate Virginia pay documentation.

Small Business Owners and Contractors

A restaurant in Old Town Alexandria. A roofing company in Virginia Beach. A vineyard in Loudoun County. A law firm in Tysons. Virginia small businesses manage four stub lines and the compressed bracket structure. Self-employed workers carry the full 15.3% FICA self-employment tax per IRS rules.

How to Create a Virginia Pay Stub: 3 Steps

Virginia payroll runs on four brackets (functionally flat at 5.75% for most earners), no local taxes, and four deduction lines. Enter your info and the tool handles the bracket math.

1. Enter company and employee info
   Business name, address, employee name, address, pay period dates. Virginia requires Form VA-4 in addition to the federal W-4. Select filing status and exemptions for both.
2. Enter earnings and deductions
   Hourly rate or salary (at least $12.77/hr, or $2.13 for tipped employees), hours worked, any overtime. Add voluntary deductions. The tool applies the correct 2026 brackets (2%-5.75%) and calculates all federal taxes.
3. Free preview, then download
   Check every line. Gross pay, four mandatory deductions (federal, SS, Medicare, VA state), voluntary deductions, net pay, YTD totals. Download when satisfied.

Start Your Virginia Pay Stub, Free Preview →

When You Need a Virginia Pay Stub as Proof of Income

Renting in NoVA, Richmond, Hampton Roads, or Anywhere in VA

Arlington's Clarendon and Ballston corridors, Alexandria's Old Town and Del Ray, Fairfax County's Tysons and Reston, and Richmond's Fan District all have competitive rental markets driven by federal and tech employment. Landlords want two to three recent stubs showing gross monthly income of at least 2.5 to 3 times the rent. NoVA landlords are accustomed to seeing federal GS pay and contractor stubs.

Virginia DSS Programs

The Virginia Department of Social Services requires current income documentation for SNAP, Medicaid, and TANF applications through the CommonHelp portal. Pay stubs are the standard accepted document.