Virginia VA-4 & Withholding Calculator 2026

Virginia's employer formula (Employer Withholding Guide, Rev. 05/25) subtracts $8,750 plus $930 for each exemption from annualized pay, then applies 2% on the first $3,000, 3% from $3,000 to $5,000, 5% from $5,000 to $17,000 and 5.75% above $17,000. The $8,750 is used for every employee, whatever the filing status.

For example, a single employee earning $60,000 with one exemption has $60,000 − ($8,750 + $930) = $50,320 subject to withholding, which is $720 + 5.75% of the amount over $17,000, about $2,636 a year or about $101 per biweekly paycheck. Each extra exemption lowers withholding by about $53 a year at the top rate.

Virginia says its formula can't be reproduced by taking a percentage of federal withholding, so this page doesn't use your federal W-4 settings to set the state amount.

You must give your employer a Form VA-4 when your employment begins. If you don't, your employer must withhold as if you had no exemptions. The VA-4 comes with a Personal Exemption Worksheet: one exemption for yourself, one for your spouse if they aren't already claimed on their own certificate, and the number of dependents you can claim on your return (a spouse isn't a dependent).

The worksheet also adds exemptions for age and blindness. If you'll be 65 or older on January 1, you get one, and one more for a spouse who is also 65 or older. Legal blindness works the same way. Line 1 of the VA-4 reports the totals, and Line 2 is an additional amount you can ask your employer to withhold from each pay. You can't claim more exemptions than you're allowed on your return without written permission from Virginia Tax.

File a new VA-4 within 10 days if your allowable exemptions decrease or if you were exempt and become subject to Virginia tax.

Check Line 3 of the VA-4 if you had no Virginia income tax liability last year and expect none this year, or if you expect your Virginia adjusted gross income to be under $11,950 (single or married filing separately) or $23,900 (married). Kentucky and District of Columbia residents who commute daily to Virginia, and residents of Maryland, Pennsylvania and West Virginia whose only Virginia income is wages taxed by their home state, are also not subject to withholding. The form must be filed every calendar year you claim exemption.

Virginia raised the standard deduction to $8,750 for single filers and $17,500 for joint filers starting with tax year 2025, but the increase is scheduled to end after tax year 2026. Unless the law changes, it reverts to $3,000 and $6,000, which would raise withholding in 2027.