# Virginia pay stubs: state taxes and withholding

> Virginia withholds a graduated state income tax that reaches its top rate at a low income, and there are no local income taxes. Here is how it works.

Source: https://www.paystubnest.com/states/virginia
State: Virginia (VA)
Published: 2026-09-25
Last reviewed: 2026-10-12
Publisher: PayStubNest.com

## Short answer

A Virginia paycheck has federal income tax, Social Security and Medicare withheld, plus Virginia's graduated income tax. Virginia's brackets are narrow and its top rate starts at a fairly low income, so most full-time workers pay the top rate on much of their pay. Virginia has no city or county income taxes and no state disability or paid leave deductions.

## State income tax

Virginia's income tax is graduated, but its brackets have not been widened much over the decades. The result is that the highest rate kicks in at a modest level of taxable income, and for most full-time employees Virginia behaves almost like a flat tax on the bulk of their pay. Employees complete Form VA-4 to claim exemptions, and Virginia Tax publishes withholding tables and formulas for employers.

Two things can move the state line from year to year: changes to the standard deduction, and personal exemptions claimed on the VA-4. If an employee's life changes, such as marriage or a new dependent, an updated VA-4 is the fix.

## Other state payroll deductions

Virginia does not have a state disability insurance program, a paid family leave payroll contribution or an employee share of unemployment insurance. Employers fund unemployment through the Virginia Employment Commission. Any remaining lines are benefits, retirement contributions or court-ordered deductions.

## Local taxes

Virginia's counties and independent cities do not levy local income taxes. Localities rely on property taxes and other sources instead, so there is nothing local to withhold, whether the job is in Arlington, Richmond or Roanoke. Employees who live in Virginia but work in a neighboring state, or the other way around, can face extra paperwork; reciprocity and residency rules decide which state withholds.

## Federal withholding still applies

- Federal income tax according to Form W-4.
- Social Security at 6.2% on wages up to the annual Social Security wage base.
- Medicare at 1.45% of wages, plus the 0.9% additional Medicare tax above $200,000.

## Creating a Virginia pay stub with PayStubNest

In [PayStubNest](https://www.paystubnest.com/app/new), enter hours worked and rate or an annual salary, then select Virginia. The exact figures on each stub depend on the employee's pay, pay frequency, W-4 choices, deductions and year-to-date totals, and PayStubNest calculates all of it automatically: federal and Virginia withholding, with year-to-date totals carried forward so each stub matches the running record. Preview free and pay only for downloads.

## Record-keeping tip

For employees near the Maryland, D.C. or Kentucky borders, note each employee's state of residence on file along with their VA-4. It is the first thing you will need if withholding between states is ever questioned. [Virginia Tax](https://www.tax.virginia.gov/withholding-tax) has the employer instructions, and our [guides](https://www.paystubnest.com/guides) explain the stub fields.