VA Tax Form EMPLOYER-WITHHOLDING-INSTRUCTIONS — Virginia Employer Withholding Instructions

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Income Tax Withholding Guide for Employers

tax.virginia.gov

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Table of Contents
Introduction 5
Introducing RetirePath Virginia 5
New: Increase in Standard Deduction 5
Important Due Date for Forms VA-6, W-2, and 1099 5
Where to Get Assistance 5
Online File and Pay Options 6
Registering for a Withholding Tax Account 7
Who Must Register 7
When to Register 7
Filing Frequency Status 7
Your Virginia Account Number 7
Registration Changes 8
When to File 8
Virginia Withholding Tax Forms and Due Dates 9
Who Must Withhold Virginia Income Tax 10
Who is an Employer 10
Conformity to Federal Definitions 10
Courtesy Filers 10
Who is an Employee 11
Taxable and Exempt Payments 11
Payments Subject to Withholding 11
Payments Exempt from Withholding 11
Payments to Nonresidents under Reciprocity Agreements 12
Payments to Other Nonresidents 12
Partially Exempt Employment 13
Employee Withholding Exemption Certificates 13
Use of Exemption Certificates 13
Filing Exemption Certificates 13
C laiming Exemptions 13
Additional Withholding 14
Exemption from Withholding 14
How to File and Pay the Tax 14
Electronic Filing and Payment Requirements 14
How Often to File 14
Semi-Weekly Filing 15

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Monthly Filing 16
Quarterly Filing 16
Seasonal Filing 16
Annual Summary 17
Adjustments to Returns 17
Record Keeping Requirements 18
How to Compute the Tax 18
Tax Tables and Formula 18
Determining the Payroll Period 19
Using the Daily or Miscellaneous Withholding Table 19
Nonperiodic Payments 19
Other Methods for Computing the Tax 20
Withholding Tables for Wages Paid after July 1, 2025 21
Formula for Computing Tax to be Withheld 21

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Introduction
This publication contains general information regarding the withholding of Virginia income tax from wages. You should use this booklet as a reference guide, not as a substitute for the complete tax law provided by the Code of Virginia or the regulations and public documents published by Virginia Tax.

Introducing RetirePath Virginia
RetirePath Virginia is open for registration. The Commonwealth's new retirement savings program is a simple solution for eligible businesses, with no employer fees or fiduciary responsibilities. Under state law, certain Virginia businesses are required to either register for RetirePath or offer their own qualified retirement plan.
RetirePath is voluntary for employees. Individuals who are self-employed or don't work for a participating employer can independently open an account. Learn more at RetirePathVA.com.

New: Increase in Standard Deduction
Legislation enacted during the 2025 General Assembly session increases the standard deduction from $8,500 to $8,750 for single filers and from $17,000 to $17,500 for married filers filing jointly. Under this Act, the increase in the standard deduction is scheduled to sunset after Taxable Year 2026 and revert to the standard deduction amounts that applied prior to Taxable Year 2019: $3,000 for single filers and $6,000 for married couples filing jointly.

Important Due Date for Forms VA-6, W-2, and 1099
The due date for the Employer's Annual Summary of Virginia Income Tax Withheld (Form VA-6 or Form VA-6H) along with required wage statements (Forms W-2 and 1099) is January 31. If a business closes, these forms must be filed within 30 days after the last month in which wages were paid.

Where to Get Assistance
Visit our website at tax.virginia.gov to:
 Download forms and instructions  Get filing information  Review answers to frequently asked questions  File electronically using online services for Businesses  Update registration information using online services for Businesses Call Virginia Tax Customer Service for Businesses: 804.367.8037. Tenemos servicio disponible en Español.

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Online File and Pay Options
Virginia Tax offers free online filing and ACH Debit payment options. Each option allows you to schedule your payment on a date that you specify and provides immediate filing and payment confirmation. If you prefer to make payments by ACH Credit, use our online services for businesses or Web Upload to submit the required reconciliation Forms VA-6 and/or VA-16, as applicable. See below for details.

1. eForms - an easy option for all taxpayers. Whether you have little to no computer experience or you are an expert, eForms is the easiest and fastest way to file and pay electronically.

 Prepare your return without having to enroll or login  Fill in the fields on a return that looks just like the paper return, with eForms performing some of the calculations for you  Save time by storing your account and banking information for your next filing  Go to tax.virginia.gov/eforms

1. Online Services for Businesses - for the taxpayer who wants to do more than file and pay electronically.

With an online account you can update your contact and address information, add new business locations, and more.
 Enroll and login with the user ID and password that you select  Save time by storing your account and banking information for your next filing  File returns and make payments electronically, with our system performing the calculations for you  View up to 14 months of your filing history  Go to business.tax.virginia.gov

1. Web Upload - for the taxpayer with computer experience. With this option, you can send tax return and payment files from your computer directly to Virginia Tax.

 Enroll and login with the user ID and password that you select  Use a variety of file types, including Excel  View up to 24 months of uploaded file information  File Form W-2  Go to tax.virginia.gov/webupload

1. ACH Credit - to make electronic payments directly into the state's bank account.

 You must contact your financial institution and make arrangements to credit the state's bank account with funds from your bank account.
 Your financial institution will advise you of ACH origination services offered and any associated costs.

All of Virginia Tax's online services are free, secure, easy to use, and available 24/7 at tax.virginia.gov

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Registering for a Withholding Tax Account
Who Must Register
You must have a Virginia withholding account if you have an employee who is earning income while in Virginia.
This includes a person or business that pays wages or salaries for services performed in Virginia or pays pensions or annuities to Virginia residents. Visit our website at virginia.gov/ireg to register your business. You may also register with the Virginia Employment Commission (VEC) at the same time you register your business online with us. Registering online is fast, easy, secure, and most of all reduces errors. You also have the ability to save your registration and complete it at a later time. If you prefer to register on paper, complete Form R-1 (Registration Application). For faster processing, provide all of the requested information.

When to Register
You should register your business before you begin withholding wages. If you have not registered by the date that your first tax payment is due, send the payment with Form R-1 and a letter explaining what period the payment covers.

Filing Frequency Status
If your estimated total withholding is: You are required to file:
Less than $300 per quarter Quarterly $300 to $2,999 per quarter Monthly $3,000 or more per quarter Semi-weekly

After you have registered, we will review your account each year and adjust your filing status accordingly. If your filing frequency changes, we will send you a letter of notification for the appropriate filing frequency. Filing status changes are effective on January 1 of each year and remain in effect until the following January 1.

For businesses that are operating on a seasonal basis or paying wages or salaries only during certain months of the year, complete the "Seasonal Business" section when registering using iReg or on Form R-1. Your business will be assigned a seasonal filing status.

Your Virginia Account Number
The Virginia account number assigned by Virginia Tax will serve as the identification number for your withholding tax account and for your other major business tax accounts. Please use your account number on any returns, checks, or correspondence that you send to us.
Because your registration information also includes your Federal Employer's Identification Number (FEIN), it is helpful if you also include that number on forms and correspondence. If the Internal Revenue Service assigns a

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new FEIN to your business because of a reorganization, change in business type, or change of ownership, you must file Form R-1 and obtain a new Virginia account number.

If you have more than one account number and do not know which one is correct, please contact us at 804.367.8037. If you acquire another employer's business, do not use that employer's account number. Instead, complete Form R-1 and file it with a statement explaining the change in ownership.

Registration Changes
Report all changes to your business by updating your account online at business.tax.virginia.gov. You can make any of the following changes:
 Update addresses
 End liability for a specific tax type  Update contacts  Add a new tax type to an existing account  Close your business

If you prefer to submit changes on paper, submit Form R-3, which can be downloaded from Virginia Tax's website at tax.virginia.gov. Do not use Form R-3 to report a name change that results from a change in ownership. Instead, file Form R-3 to close the former owner's account and file Form R-1 to obtain a Virginia account number for the new owner. In the case of a corporate merger, you should attach a copy of the merger statement to Form R-3.

# When to File

For timely filing, your return must be postmarked or received on or before the due date.

Electronic Filing - Withholding filers must file forms and payments electronically. Use eForms, online services for businesses, or Web Upload. When you use an online account, we will process your return immediately, and you can opt to schedule your payment at a future date. When using Web Upload, both return and payment can be held and processed on a future date. Be sure to file by the due date to avoid late filing penalties and interest.
You may request a temporary waiver by submitting an Electronic Filing Waiver Request, citing your specific hardship. All waivers are temporary and must be renewed annually.

Filing by Mail - When you submit a payment or return by mail or commercial delivery service, we will consider it timely provided that either the envelope shows a postmark or bears a confirmation of shipment on or before midnight of the day the return must be filed. Visit Virginia Tax's website at tax.virginia.gov to learn more.

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Virginia Withholding Tax Forms and Due Dates
Form Title and Description
EMPLOYER FORMS iReg Online registration Used to register your business for withholding tax online at our website - tax.virginia.gov.
R-1 Registration Application
Used to register your business for withholding tax.
R-1H Household Employer Registration Form Used by employers of household service employees to register for withholding tax.
R-3 Registration Change Request Used to report a change of name or address, or to notify Virginia Tax that an employer is no longer liable for withholding. File before the effective date of the change. If you do not have Form R -3, send us a letter.
VA-5 Employer's Return of Virginia Income Tax Withheld Used by quarterly, monthly and seasonal filers. Quarterly returns are due on April 30, July 31, October 31, and January 31. Monthly returns are due by the 25th day of the following month. Seasonal returns are due on the same dates as monthly returns, for each month that the business has employees.
VA-15 Employer's Payment of Virginia Income Tax Withheld Used by semi-weekly filers. Payments are due within 3 banking days of any federal cutoff date (generally Tuesdays and Fridays) if the accumulated tax liability exceeds $500. If the due date falls within 3 days of the due date for Form VA-16, your payment must accompany the Form VA-16 submission.
VA-16 Employer's Payments Quarterly Reconciliation and Return of Virginia Income Tax Withheld Used by semi-weekly filers to reconcile payments for each calendar quarter.
VA-6 Employer's Annual Reconciliation of Virginia Income Tax Withheld Annual or final summary of payments for the year. Form VA-6 is due by January 31 each year or within 30 days after the last payment of wages. Forms W-2 must be sent electronically using Web Upload.
Forms W-2, W-2C, W-2G, or 1099 information must be submitted if Virginia income tax withheld is reflected on the statements. Note: Form W-2 and Form VA-6 information are 2 separate statements.
Uploading Form W-2 data to Web Upload will NOT automatically create your Form VA -6. See instructions for filing electronically at tax.virginia.gov.
VA-6H Household Employer's Annual Summary of Virginia Income Tax Withheld For household employers who elect to file their withholding tax returns on an annual basis. Form VA-6H is due by January 31 each year. When filing Form VA- 6H, Wage and Tax Statements (Form W -2) must also be submitted electronically for each employee using Web Upload or eForms.

# EMPLOYEE FORMS

VA-4 Virginia Employee's Withholding Exemption Certificate Used to report the number of exemptions that an employee is entitled to claim. Obtain 1 Form VA-4 from each employee on the date employment begins.
VA-4P Withholding Exemption Certificate for Recipients of Pension and Annuity Payments Used to report the number of exemptions that a pension or annuity for recipients of pension is entitled to claim. Obtain 1 from each recipient before annuity payments begin.

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Who Must Withhold Virginia Income Tax
Who is an Employer
As a general rule, any person or entity that meets the definition of "employer," which is described below, must withhold Virginia income tax. An employer is generally a person or entity that pays wages to employees for services performed in Virginia or makes pension or annuity payments to residents of Virginia.

The term "employer" includes the following:
 An individual, fiduciary, partnership, association, joint enterprise, or corporation for whom an employee performs services  The Commonwealth of Virginia, or any political subdivision thereof, or any agency or instrumentality thereof  The United States or any agency or instrumentality thereof  Payers of pensions or annuities to residents of Virginia, except that financial institutions are not considered employers with respect to payments from Individual Retirement Accounts (IRA) or simplified employee pension funds (SEP)

An employer is generally subject to the Virginia withholding requirements if the employer is:
 A resident of Virginia
 Doing business in Virginia
 Domesticated under the laws of Virginia relating to the domestication of foreign corporations  Making payments of wages or salaries to employees for services performed in Virginia  Making pension or annuity payments to residents of Virginia

Conformity to Federal Definitions
The determination of whether an employer-employee relationship exists for purposes of Virginia withholding requirements is made under federal law (Treas. Reg. § 31.3401(c)-1). Anyone classified as an employer for federal purposes is also an employer for Virginia purposes. Effective Jan. 1, 2021, employers are subject to a civil monetary penalty for employee misclassification. In addition to the penalties, if misclassifications are found during a second audit, then that employer will be barred from certain government contracts. Businesses found to be in violation are also liable for withholding taxes for any individual who was improperly classified for the period they were employed, as well as penalties and interest on those taxes.

Courtesy Filers
An employer who is not otherwise subject to the Virginia withholding requirements, but wishes to withhold Virginia income tax as a courtesy to employees who reside in Virginia, may register for an account number. Once registered, the employer will be subject to the same filing requirements as all other Virginia employers.

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Who is an Employee
The term "employee" includes:
 An individual (resident or nonresident) who performs or performed services in Virginia for wages  A resident of Virginia who performs or performed services outside Virginia for wages  An officer, employee, or elected official of the United States, or any other state or territory, or any political subdivision thereof, or the District of Columbia, or any instrumentality or agency of the governments listed  An officer of a corporation  A resident of Virginia who receives pension or annuity payments

An employee is generally subject to Virginia income tax withholding if any of the following conditions are met:
 The individual receives taxable wages for services performed in Virginia and is not eligible for an exemption from withholding  The individual is a resident of Virginia who receives taxable wages for services performed outside Virginia and does not qualify for an exemption from withholding  The individual is a resident of Virginia and receives pension or annuity payments or both from which federal income tax has been withheld (except IRA and SEP payments) and is not eligible for an exemption from withholding

See "How to Compute the Tax" for additional information.

Taxable and Exempt Payments
Payments Subject to Withholding
Virginia law conforms to the federal definition of income subject to withholding. Virginia withholding is generally required on any payment for which federal withholding is required. This includes most wages, pensions and annuities, gambling winnings, vacation pay, bonuses, and certain expense reimbursements.

Payments Exempt from Withholding
Payments that are exempt from federal withholding are also exempt from Virginia withholding. In addition, the following payments are exempt from Virginia withholding:
 Payments made for acting in or serving as a crew member for movies, television series, commercials, or promotional films that are filmed totally or partially in Virginia by an employer that conducts business in Virginia for less than 90 days and that edits, processes, and markets the completed project outside Virginia

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 Payments made from an IRA or SEP  Payments made to nonresident employees of rail carriers, motor carriers, and water carriers  Payments made to resident and nonresident merchant seamen

Payments to Nonresidents under Reciprocity Agreements
When you make wage or salary payments to a nonresident for services performed in Virginia, you typically must withhold Virginia income tax in the same manner as you would for a resident. Virginia has entered into reciprocity agreements with other states for individuals who earn income in states other than their states of residence. The agreements allow those individuals to be taxed only by their state of residence on earned or business income, provided that certain conditions are met. The terms of the agreements eliminate a nonresident's liability for Virginia income tax, as well as the requirement for withholding from payments made for services performed in Virginia. Current reciprocity agreements affect Virginia withholding requirements for residents of the following states: Kentucky, the District of Columbia, Maryland, West Virginia and Pennsylvania.
Withholding provisions for residents of these states who work in Virginia are described below.

Kentucky and the District of Columbia:
Wage and salary payments to residents of these states are not subject to Virginia withholding if the employees commute daily to a place of employment in Virginia.

Maryland, West Virginia, and Pennsylvania:
Wage and salary payments made to residents of these states are not subject to Virginia withholding if the employees meet the following conditions:
 The employee maintains a legal domicile in another state and lives in Virginia for less than 183 days of the taxable year (or does not live in Virginia at all)  The only Virginia source income received during the year was from salaries or wages  The Virginia source income is subject to taxation by the individual's state of residence

Any nonresident who is exempt from Virginia withholding under a reciprocity agreement must indicate this on the Form VA-4, Employee's Exemption Certificate, filed with their employer.

Payments to Other Nonresidents
Payments to the following nonresidents for services performed in Virginia are subject to withholding:
 Residents of non-reciprocity states. This includes residents of neighboring states (Tennessee and North Carolina) for which Virginia has no reciprocity agreement in place, as well as residents of other states who are working in Virginia on a temporary basis  Residents of Kentucky, the District of Columbia, Maryland, West Virginia, and Pennsylvania who do not meet the conditions for exemption under Virginia's reciprocity agreements with those states

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Partially Exempt Employment
If an employee performs both taxable and nontaxable services for an employer, the entire payment for those services is subject to Virginia withholding if at least one-half of the services are taxable. If less than one-half of the employee's time is spent in services not subject to withholding, the entire payment is exempt.

Employee Withholding Exemption Certificates
Use of Exemption Certificates
To compute Virginia withholding tax for payments made to an employee, you need to know the number of personal exemptions that the employee can claim. The employee gives you this information on Form VA-4, Virginia Employee's Income Tax Withholding Exemption Certificate. An employee would also use Form VA-4 to tell an employer that he or she is exempt from Virginia withholding. Recipients of pension and annuity payments use a different certificate, Form VA-4P, to report their exemption information to their payers.

Keep exemption certificates in your records to support your computation of Virginia withholding tax for each employee. Do not send the certificates to Virginia Tax.

You must use the Virginia exemption certificates for computing Virginia withholding. You may not substitute federal certificates (Forms W-4 or W-4P).

Filing Exemption Certificates
Employees must file Form VA-4 with you when their employment begins. Form VA-4P should be filed before pension or annuity distributions begin. If no Form VA-4 or VA-4P is filed, withhold Virginia income tax as if no exemptions had been claimed. A new Form VA-4 or Form VA-4P must be filed if the employee's allowable number of exemptions changes or if an employee that was previously exempt from Virginia income tax becomes subject to the tax. The form should be filed within 10 days of the employee's change in status. Note: Employers may establish a system to electronically receive Forms VA-4 from employees, provided the system meets Internal Revenue Service requirements as specified in Treas. Reg. § 31.3402(f)(5)-1(c).
Claiming Exemptions
The employee must complete the Personal Exemption Worksheet to determine the allowable number of exemptions for withholding purposes. An employee may not claim more than the number of personal exemptions that he or she is entitled to claim for purposes of filing an individual income tax return, unless Virginia Tax has authorized additional exemptions in writing.

In cases where an employee will be claiming a large amount of itemized deductions on their income tax return, basing the withholding computation on the usual number of allowable exemptions may result in withholding too much tax. If an employee can show that such withholding has resulted in a refund of $300 or more for the preceding tax year, they may write to the Department of Taxation, P.O. Box 1115, Richmond, VA 23218-1115 to

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request permission to claim additional withholding exemptions. The letter should include the employee's name, Social Security number, estimated Virginia taxable income for the year, gross wages per pay period, and number of pay periods.

If you believe that an employee has claimed too many exemptions, please send a copy of the employee's Form VA-4 to the Department of Taxation, P.O. Box 1115, Richmond, VA 23218-1115, and request a review of the information. We will notify you in writing whether you may accept the Form VA-4 as filed or whether the employee must file a new Form VA-4.

Additional Withholding
If an employee wants to have an additional amount of tax withheld from each paycheck, and you agree to do so, the employee must indicate the additional amount on Form VA-4 or Form VA-4P. If you do not agree to withhold additional tax, the employee may need to make estimated tax payments.

Exemption from Withholding
An employee is exempt from Virginia withholding if he or she meets any of the conditions listed on Form VA-4 or VA-4P. The employee must file a new certificate each year to certify the exemption. Be sure to keep copies of any certificate claiming exemption from withholding.

How to File and Pay the Tax
Electronic Filing and Payment Requirements
All employers are required to submit all returns and payments electronically. Virginia Tax offers the following filing options: eForms, online services for Businesses, and Web Upload. You must submit return and payment information using these systems or by making payments via ACH Credit. You can download an Electronic Payment Guide from our website at tax.virginia.gov.

How Often to File
Your filing status is determined by the average amount of income tax that you withhold each month. When you register your business for withholding tax, you are asked to estimate this figure so that Virginia Tax can assign a filing status. Based on that information, we assign a quarterly, monthly, semi-weekly, or seasonal filing status. In addition, all employers must file an annual summary. You are not responsible for monitoring your monthly tax liability to see if a status change is needed. Virginia Tax reviews each account annually and makes any necessary changes. We usually mail notices of change in filing status during December of each year and they become effective on January 1.

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Liability for Filing
After you register for a withholding tax account, you must file a return for every period during which the account remains open, even if there is no tax due. If you do not expect to pay wages for an extended period of time, you may want to close the account until you begin paying wages again.

Extensions of Time for Filing and Payment
Virginia Tax will grant a reasonable extension of time for filing and/or payment when good cause exists. You must apply for an extension in writing before the due date of the applicable return. If the time for payment is extended, we will assess interest on the tax due from the original due date through the date of payment.

Semi-Weekly Filing
If your average monthly liability is $1,000 or more, Virginia Tax will assign a semi-weekly filing status to your account. If the Virginia income tax withheld as of the close of any federal deposit period is more than $500, a payment must be made within 3 banking days. Federal cutoff days for withholding deposits are generally Tuesday and Friday of each week. At the end of each calendar quarter, you are required to submit a reconciliation on Form VA-16, along with payment of any remaining tax due for the quarter. In addition, if the due date for Form VA-16 falls within 3 days of the due date of a current month's semi-weekly payment, the current payment is included on Form VA-16. Form VA-16 is due the last day of the month following the close of the quarterly filing period.

Special Rule for Semi-Weekly Filers
Semi-weekly filers are required to file a summary for each calendar quarter on Form VA-16. The total payments made for the quarter are subtracted from the actual tax withheld, and any remaining balance due is paid with the return. Semi-weekly filers are subject to a 6% underpayment penalty if at least 90% of the total tax liability for the quarterly period has not been paid within 3 banking days after the close of the semi-weekly deposit period that covers the quarterly period end date.

Waiver
Certain employers may request a waiver from Virginia semi-weekly income tax withholding requirements. If the Tax Commissioner grants a waiver, the employer will be allowed to file withholding returns and pay the withholding tax on a monthly basis. An employer must have no more than 5 employees who are subject to Virginia income tax withholding and must submit a request in writing to Virginia Tax no later than December 15 of the year prior to the year for which a waiver is being requested. To meet the employment requirement, an employer must certify that it employed an average number of no more than 5 employees during the current year, and that it does not foresee a change in the average number of employees during the upcoming year. The request must also set forth in detail the reasons for the waiver. Waiver requests should be submitted to: Virginia Department of Taxation, Employer Withholding Waiver Request, P.O. Box 1114, Richmond, Virginia 23218- 1114 or fax to 804.367.2603.

Virginia Tax will notify the employer in writing whether the Tax Commissioner has granted such a request. If so, the employer will be allowed to file withholding returns and pay the withholding tax on a monthly basis for the following calendar year. You must submit waiver requests each year by December 15 of the year prior to the year for which a waiver is being requested. For more information, contact us at 804.367.8037 or visit tax.virginia.gov.

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Monthly Filing
If your average monthly withholding tax liability is at least $100 but less than $1,000, Virginia Tax will assign a monthly filing status to your account. Submit Form VA-5 and pay by the 25th day of the following month. A list of the due dates for monthly returns is shown below.

Month Due Date Month Due Date January February 25 July August 25 February March 25 August September 25 March April 25 September October 25 April May 25 October November 25 May June 25 November December 25 June July 25 December January 25

You must submit a return for each month even if there is no tax due. Any tax due must be paid by the due date.
Quarterly Filing
If the average monthly withholding tax liability is less than $100, Virginia Tax will assign a quarterly filing status to your account. Submit Form VA-5 and pay by the last day of the following month. A list of the due dates for quarterly returns is shown below.

Quarter Ended Due Date
March 31 April 30
June 30 July 31
September 30 October 31
December 31 January 31

You must submit a return for each quarter even if there is no tax due

Seasonal Filing
As a seasonal filer, you are required to submit returns for the months that you designated when you registered, even if there is no tax due. Seasonal returns are submitted using Form VA-5 and are due on the 25th of the following month for each month that the business has an employee. To change the designated months, write to the Registration Unit, P.O. Box 1114, Richmond, VA 23218-1114.

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Annual Summary
Form VA-6. Every employer must submit Form VA-6, Annual Summary online using eForms, online services for Businesses, or Web Upload at tax.virginia.gov. Form VA-6 is due on January 31. If you close your account before the end of the year, you must file Form VA-6 within 30 days of the last month in which you pay wages. All employers must submit their VA-6 electronically.

Federal Income Statements. You must submit any federal income statements (Forms W-2 and 1099) that reflect Virginia withholding. Beginning in December 2021, a new Form W-2C layout must be used to correct W-2 information via Web Upload and eForms. Forms W-2, W-2C, 1099- MISC, 1099-NEC, and 1099-R may be submitted using Web Upload or eForms. If you have other federal series forms, such as the Forms W-2G or 1099-INT that reflect Virginia withholding, you must submit these on paper.

Web Upload Reporting. You may file Forms W-2, W-2C, 1099-MISC, 1099-NEC, 1099-R, and 1099-K electronically via the Web Upload system and receive immediate validation/feedback on your submitted data.
Files must be formatted according to the SSA's EFW2 and the IRS's Publication 1220. The state code of (51) should be used to indicate Virginia income tax withheld. Details for filing by Web Upload can be found at tax.virginia.gov/web-upload. Note: Submitting Form W-2 information to Virginia Tax does not take the place of filing state employment data. You must transmit that information separately to the VEC. eForms. Virginia's eForms system is a free and secure system using fillable electronic forms to electronically file your wage and tax statements. Use eForms to enter your W-2, W-2C, or 1099 information and submit it electronically to Virginia Tax. With eForms, you can file directly from your web browser without signing up for an account. You can find details for submitting data using eForms at tax.virginia.gov/eforms.

Form 1099 Requirements. You are required to file Forms 1099 with Virginia Tax when the forms show Virginia income tax withheld. See Tax Bulletin 20-10 for Form 1099-K reporting requirements.

Help prevent refund fraud and identity theft. Since we use employer withholding records to combat refund fraud and identity theft, the delay in receipt of records can impact the processing of individual income tax returns. Without a payer copy on record, we may contact recipients to provide additional documentation to substantiate their Virginia withholding claims and refund entitlements.

Adjustments to Returns
If you overpay your withholding tax, you may claim a credit on your return for the next period or request a refund. Refund requests should be mailed to Department of Taxation, P.O. Box 1115, Richmond, VA 23218-1115.
Virginia Tax will allow a refund only if the tax in question was not actually withheld from an employee's wages.
Claims for credit or refund must be filed within 3 years from the due date of the return for the period in which the overpayment occurred. If you underpay your tax, report the underpayment on your next return and attach a detailed explanation. If the underpayment is not discovered until the end of the calendar year, you should pay the tax with your annual summary, Form VA-6.

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Late Filing Penalty
The penalty for filing a withholding return after the due date is 6% of the tax due for every month or part of a month that the return is late. The maximum penalty is 30% of the tax due. The minimum penalty is $10.00. The minimum penalty applies even if there is no tax due.

Late Payment Penalty
The penalty for late payment of withholding tax is the same as the late filing penalty (6% per month), and the same minimum and maximum amounts apply. However, the late payment penalty does not apply to any month for which the late filing penalty has already been assessed. Therefore, the total combined penalties for late filing and late payment cannot exceed 30% of the tax due, and the minimum penalty of $10.00 can be assessed only once.

Interest
If tax is paid after the due date, even with an approved extension, interest is accrued on the tax due from the due date through the date of payment. The interest rate is the federal underpayment rate established under Internal Revenue Code § 6621, plus 2%.

Record Keeping Requirements
Your withholding tax records should include:
 The amounts and dates of wage payments made to each employee  The amounts and dates of all Virginia income tax withheld from each employee  The name, address, social security number, and period of employment for each employee  An exemption certificate (Form VA-4 or VA-4P) for each employee  Your account number and the amounts and dates of all tax payments made to the Department; and  A list of employees claiming exemption from withholding, including Social Security numbers

Keep all records for at least 3 years after the due date to which they relate or the date the tax was paid, whichever is later.

How to Compute the Tax
Tax Tables and Formula
Tables for computing the tax, based on weekly, bi-weekly, semi-monthly, monthly, and daily or miscellaneous pay periods are provided starting on Page 21. To use a table, select the appropriate wage bracket in the lefthand column, then the number of exemptions from the top of the table to arrive at the amount of tax to be withheld. The tax amounts listed in the tables are rounded to the nearest dollar. To compute the exact amount of tax to be withheld, use the formula on Page 21.

2614086 Rev. 05/25 19

Determining the Payroll Period
For purposes of computing withholding, "payroll period" means the period of service (daily, weekly, monthly, etc.) for which you normally pay wages. You should use the same period that you use for federal withholding tax purposes. If you have a regular payroll period, use that period for computing the tax, even if your employee does not work for the entire period. If you do not have a regular payroll period in place, compute the tax using the Daily or Miscellaneous Withholding Tax Table. Special instructions for using that table are given below.

For a period of less than 1 week, you may compute the tax using a weekly payroll period, provided that the employee signs a statement certifying that they have not worked for any other employer for wages subject to withholding in that calendar week.

Using the Daily or Miscellaneous Withholding Table
To compute the tax using the Daily or Miscellaneous Withholding Tax Table: a. Count the number of days in the period covered by the payment, including Saturdays, Sundays, and holidays. If the wages are not related to a specific period of time (for example, commissions paid upon completion of a sale), count the number of days back from the payment date to the latest of the following dates: i. The last wage payment made to that employee in the same calendar year ii. The date employment began, if that date falls in the same calendar year iii. January 1 of the year in which you are making the payment b. Divide the wage payment by the number of days computed under a. This is the average daily wage. c. Locate the average daily wage amount in the left column of the Daily or Miscellaneous Withholding Tax Table, then compute the daily tax by selecting the appropriate number of exemptions from the top of the table. d. Multiply the daily tax by the number of days computed under a to compute the tax for the pay period.
Nonperiodic Payments
Pension and Annuity Payments. If the payment is subject to mandatory federal withholding of 20% or 28% or if payments are not made on a regular basis, withhold Virginia tax at a rate of 4%.

Vacation Pay and Bonuses. If vacation pay or bonuses are included with a regular wage payment, add those amounts to the gross wages for the period and withhold tax on the entire total using the withholding tax tables or formula. If the payments are not included with regular wage payments, compute the tax as described in the "Supplemental Wage Payments" section.

Supplemental Wage Payments. Add supplemental payments (such as commissions, overtime, back pay, and certain reimbursements) that are included with a regular wage payment to the gross wages and withhold tax on the entire total, using the withholding tax tables or the formula.

If the supplemental wage payment is made separately, compute the tax as follows:

2614086 Rev. 05/25 20

a. Add the supplemental wage payment to the regular wages for the current payroll period or to the wages for the last regular payroll period in the same calendar year. b. Compute the tax on the total from a using the withholding tax tables or formula. c. Compute the tax on the regular wages alone. d. Subtract the tax computed in c from the tax computed in b. This is the amount that should be withheld from the supplemental payment.

However, if supplemental wage payments are paid and tax has been withheld from the employee's regular wages, the employer may determine the tax to be withheld by using a flat percentage rate of 5.75%, without allowance for exemption and without reference to any regular payment of wages.

Other Methods for Computing the Tax
Virginia law allows the Tax Commissioner to approve the use of computation methods other than the formula and tables provided in this booklet. To apply for permission to use an alternative method, write to the Tax Commissioner, Virginia Tax, P.O. Box 2475, Richmond, VA 23218-2475. The requested method must result in substantially the same amount of tax withheld as you would compute using the tables or formula. Because of several differences between Virginia and federal income tax laws, it is not possible to correctly compute the Virginia tax to be withheld by using a method comparable to the federal "percentage method" or by using a set % of the federal tax withheld.

2614086 Rev. 05/25 21

Withholding Tables for Wages Paid after July 1, 2025
The amounts in the tables are approximate. Use the formula below for exact amounts.

The tables include increases in the standard deduction from $8,500 to $8,750 for single filers and from $17,000 to $17,500 for married filers filing jointly. If you are an employer properly using a prior version of these tables, you may begin using these updated tables for wages paid on any date after July 1, 2025.

The increase in the standard deduction is scheduled to sunset after Taxable Year 2026 and revert to the standard deduction amounts that applied prior to Taxable Year 2019: $3,000 for single filers and $6,000 for married couples filing jointly.
Formula for Computing Tax to be Withheld

Legend
G = Gross pay for pay period
P = Number of pay periods per year A = Annualized gross pay (G x P) E1 = Personal and Dependent Exemptions E2 = Age 65 and Over & Blind Exemptions T = Annualized taxable income W = Annualized tax to be withheld W/H = Tax to be withheld for pay period

Formula
Effective for wages paid after July 1, 2025
(for Taxable Year 2025 and after filers)

1. (G)P - [$8,750 + (E1 X $930) + (E2 X 800)] = T
2. If T is: W is:

Not over $3,000 2% of T
Over But not Over Then
$3,000 $5,000 $60 + (3% of excess over $3,000) $5,000 $17,000 $120 + (5% of excess over $5,000) $17,000 $720 + (5.75% of excess over $17,000)

1. W ÷ P = W/H

2614086 Rev. 05/25 22

Example:

John claims exemptions for himself, his spouse, and their three children for withholding tax purposes. He is paid on a semi-monthly basis, and his gross wages for this pay period were $2,649.

1. (G)P - [$8,750 + ($930)E1] = T ($2,649)24 - [$8,750 + ($930)5] = T $ 63,576 - $13,400 = $50,176
2. T is over $17,000 $720 + 5.75% of $33,176 = W $720 + $1,908 = $2,628
3. W ÷ P = W/H $ 2,628 ÷ 24 = $109.50

The tax to be withheld for the current period is $109.50.

Pay Period Conversion Table (P)

Annual = 1 Semi-monthly = 24
Semiannual = 2 Bi-weekly = 26 Quarterly = 4 Weekly = 52 Monthly = 12 Daily = 300

0 1 2 3 4 5 6 7 8 9 10 and over $0 28 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 28 29 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 29 30 0.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30 32 0.06 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 32 34 0.10 0.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 34 36 0.14 0.07 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 36 38 0.18 0.11 0.05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 38 40 0.23 0.15 0.09 0.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 40 42 0.29 0.19 0.13 0.07 0.01 0.00 0.00 0.00 0.00 0.00 0.00 42 44 0.35 0.25 0.17 0.11 0.05 0.00 0.00 0.00 0.00 0.00 0.00 44 46 0.41 0.31 0.22 0.15 0.09 0.03 0.00 0.00 0.00 0.00 0.00 46 48 0.51 0.37 0.28 0.19 0.13 0.07 0.00 0.00 0.00 0.00 0.00 48 50 0.61 0.45 0.34 0.25 0.17 0.11 0.04 0.00 0.00 0.00 0.00 50 52 0.71 0.55 0.40 0.31 0.21 0.15 0.08 0.02 0.00 0.00 0.00 52 54 0.81 0.65 0.50 0.37 0.27 0.19 0.12 0.06 0.00 0.00 0.00 54 56 0.91 0.75 0.60 0.44 0.33 0.24 0.16 0.10 0.04 0.00 0.00 56 58 1.01 0.85 0.70 0.54 0.39 0.30 0.21 0.14 0.08 0.02 0.00 58 60 1.11 0.95 0.80 0.64 0.49 0.36 0.27 0.18 0.12 0.06 0.00 60 62 1.21 1.05 0.90 0.74 0.59 0.43 0.33 0.23 0.16 0.10 0.04 62 64 1.31 1.15 1.00 0.84 0.69 0.53 0.39 0.29 0.20 0.14 0.08 64 66 1.41 1.25 1.10 0.94 0.79 0.63 0.48 0.35 0.26 0.18 0.12 66 68 1.51 1.35 1.20 1.04 0.89 0.73 0.58 0.42 0.32 0.23 0.16 68 70 1.61 1.45 1.30 1.14 0.99 0.83 0.68 0.52 0.38 0.29 0.20 70 72 1.71 1.55 1.40 1.24 1.09 0.93 0.78 0.62 0.47 0.35 0.26 72 74 1.81 1.65 1.50 1.34 1.19 1.03 0.88 0.72 0.57 0.41 0.32 74 76 1.91 1.75 1.60 1.44 1.29 1.13 0.98 0.82 0.67 0.51 0.38 76 78 2.01 1.85 1.70 1.54 1.39 1.23 1.08 0.92 0.77 0.61 0.46 78 80 2.11 1.95 1.80 1.64 1.49 1.33 1.18 1.02 0.87 0.71 0.56 80 82 2.21 2.05 1.90 1.74 1.59 1.43 1.28 1.12 0.97 0.81 0.66 82 84 2.31 2.15 2.00 1.84 1.69 1.53 1.38 1.22 1.07 0.91 0.76 84 86 2.41 2.25 2.10 1.94 1.79 1.63 1.48 1.32 1.17 1.01 0.86 86 88 2.52 2.35 2.20 2.04 1.89 1.73 1.58 1.42 1.27 1.11 0.96 88 90 2.64 2.46 2.30 2.14 1.99 1.83 1.68 1.52 1.37 1.21 1.06 90 92 2.75 2.58 2.40 2.24 2.09 1.93 1.78 1.62 1.47 1.31 1.16 92 94 2.87 2.69 2.51 2.34 2.19 2.03 1.88 1.72 1.57 1.41 1.26 94 96 2.98 2.81 2.63 2.45 2.29 2.13 1.98 1.82 1.67 1.51 1.36 96 98 3.10 2.92 2.74 2.56 2.39 2.23 2.08 1.92 1.77 1.61 1.46 98 100 3.21 3.04 2.86 2.68 2.50 2.33 2.18 2.02 1.87 1.71 1.56 100 102 3.33 3.15 2.97 2.79 2.62 2.44 2.28 2.12 1.97 1.81 1.66 102 104 3.44 3.27 3.09 2.91 2.73 2.55 2.38 2.22 2.07 1.91 1.76 104 106 3.56 3.38 3.20 3.02 2.85 2.67 2.49 2.32 2.17 2.01 1.86 106 108 3.67 3.50 3.32 3.14 2.96 2.78 2.61 2.43 2.27 2.11 1.96 108 110 3.79 3.61 3.43 3.25 3.08 2.90 2.72 2.54 2.37 2.21 2.06 110 112 3.90 3.73 3.55 3.37 3.19 3.01 2.84 2.66 2.48 2.31 2.16 112 114 4.02 3.84 3.66 3.48 3.31 3.13 2.95 2.77 2.59 2.42 2.26 114 116 4.13 3.96 3.78 3.60 3.42 3.24 3.07 2.89 2.71 2.53 2.36 116 118 4.25 4.07 3.89 3.71 3.54 3.36 3.18 3.00 2.82 2.65 2.47 118 120 4.36 4.19 4.01 3.83 3.65 3.47 3.30 3.12 2.94 2.76 2.58 120 122 4.48 4.30 4.12 3.94 3.77 3.59 3.41 3.23 3.05 2.88 2.70 122 124 4.59 4.42 4.24 4.06 3.88 3.70 3.53 3.35 3.17 2.99 2.81 124 126 4.71 4.53 4.35 4.17 4.00 3.82 3.64 3.46 3.28 3.11 2.93 126 128 4.82 4.65 4.47 4.29 4.11 3.93 3.76 3.58 3.40 3.22 3.04 128 130 4.94 4.76 4.58 4.40 4.23 4.05 3.87 3.69 3.51 3.34 3.16 At Least But Less Than THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE-
Daily Payroll Period
Virginia Income Tax Withholding Table
For Wages Paid After July 1, 2025
IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS-

0 1 2 3 4 5 6 7 8 9 10 and over At Least But Less Than THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE-
Daily Payroll Period
Virginia Income Tax Withholding Table
For Wages Paid After July 1, 2025
IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS-130 132 5.05 4.88 4.70 4.52 4.34 4.16 3.99 3.81 3.63 3.45 3.27 132 134 5.17 4.99 4.81 4.63 4.46 4.28 4.10 3.92 3.74 3.57 3.39 134 136 5.28 5.11 4.93 4.75 4.57 4.39 4.22 4.04 3.86 3.68 3.50 136 138 5.40 5.22 5.04 4.86 4.69 4.51 4.33 4.15 3.97 3.80 3.62 138 140 5.51 5.34 5.16 4.98 4.80 4.62 4.45 4.27 4.09 3.91 3.73 140 142 5.63 5.45 5.27 5.09 4.92 4.74 4.56 4.38 4.20 4.03 3.85 142 144 5.74 5.57 5.39 5.21 5.03 4.85 4.68 4.50 4.32 4.14 3.96 144 146 5.86 5.68 5.50 5.32 5.15 4.97 4.79 4.61 4.43 4.26 4.08 146 148 5.97 5.80 5.62 5.44 5.26 5.08 4.91 4.73 4.55 4.37 4.19 148 150 6.09 5.91 5.73 5.55 5.38 5.20 5.02 4.84 4.66 4.49 4.31 150 152 6.20 6.03 5.85 5.67 5.49 5.31 5.14 4.96 4.78 4.60 4.42 152 154 6.32 6.14 5.96 5.78 5.61 5.43 5.25 5.07 4.89 4.72 4.54 154 156 6.43 6.26 6.08 5.90 5.72 5.54 5.37 5.19 5.01 4.83 4.65 156 158 6.55 6.37 6.19 6.01 5.84 5.66 5.48 5.30 5.12 4.95 4.77 158 160 6.66 6.49 6.31 6.13 5.95 5.77 5.60 5.42 5.24 5.06 4.88 160 162 6.78 6.60 6.42 6.24 6.07 5.89 5.71 5.53 5.35 5.18 5.00 162 164 6.89 6.72 6.54 6.36 6.18 6.00 5.83 5.65 5.47 5.29 5.11 164 166 7.01 6.83 6.65 6.47 6.30 6.12 5.94 5.76 5.58 5.41 5.23 166 168 7.12 6.95 6.77 6.59 6.41 6.23 6.06 5.88 5.70 5.52 5.34 168 170 7.24 7.06 6.88 6.70 6.53 6.35 6.17 5.99 5.81 5.64 5.46 170 172 7.35 7.18 7.00 6.82 6.64 6.46 6.29 6.11 5.93 5.75 5.57 172 174 7.47 7.29 7.11 6.93 6.76 6.58 6.40 6.22 6.04 5.87 5.69 174 176 7.58 7.41 7.23 7.05 6.87 6.69 6.52 6.34 6.16 5.98 5.80 176 178 7.70 7.52 7.34 7.16 6.99 6.81 6.63 6.45 6.27 6.10 5.92 178 180 7.81 7.64 7.46 7.28 7.10 6.92 6.75 6.57 6.39 6.21 6.03 180 182 7.93 7.75 7.57 7.39 7.22 7.04 6.86 6.68 6.50 6.33 6.15 182 184 8.04 7.87 7.69 7.51 7.33 7.15 6.98 6.80 6.62 6.44 6.26 184 186 8.16 7.98 7.80 7.62 7.45 7.27 7.09 6.91 6.73 6.56 6.38 186 188 8.27 8.10 7.92 7.74 7.56 7.38 7.21 7.03 6.85 6.67 6.49 188 190 8.39 8.21 8.03 7.85 7.68 7.50 7.32 7.14 6.96 6.79 6.61 190 192 8.50 8.33 8.15 7.97 7.79 7.61 7.44 7.26 7.08 6.90 6.72 192 194 8.62 8.44 8.26 8.08 7.91 7.73 7.55 7.37 7.19 7.02 6.84 194 196 8.73 8.56 8.38 8.20 8.02 7.84 7.67 7.49 7.31 7.13 6.95 196 198 8.85 8.67 8.49 8.31 8.14 7.96 7.78 7.60 7.42 7.25 7.07 198 200 8.96 8.79 8.61 8.43 8.25 8.07 7.90 7.72 7.54 7.36 7.18 200 202 9.08 8.90 8.72 8.54 8.37 8.19 8.01 7.83 7.65 7.48 7.30 202 204 9.19 9.02 8.84 8.66 8.48 8.30 8.13 7.95 7.77 7.59 7.41 204 206 9.31 9.13 8.95 8.77 8.60 8.42 8.24 8.06 7.88 7.71 7.53 206 208 9.42 9.25 9.07 8.89 8.71 8.53 8.36 8.18 8.00 7.82 7.64 208 210 9.54 9.36 9.18 9.00 8.83 8.65 8.47 8.29 8.11 7.94 7.76 210 212 9.65 9.48 9.30 9.12 8.94 8.76 8.59 8.41 8.23 8.05 7.87 212 214 9.77 9.59 9.41 9.23 9.06 8.88 8.70 8.52 8.34 8.17 7.99 214 216 9.88 9.71 9.53 9.35 9.17 8.99 8.82 8.64 8.46 8.28 8.10 216 218 10.00 9.82 9.64 9.46 9.29 9.11 8.93 8.75 8.57 8.40 8.22 218 220 10.11 9.94 9.76 9.58 9.40 9.22 9.05 8.87 8.69 8.51 8.33 compute 5.75% of such excess and add to the last amount in the applicable column.
If wages are in excess of the maximum amount shown above,

0 1 2 3 4 5 6 7 8 9 10 and over $0 160 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 160 165 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 165 170 0.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 170 175 0.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 175 180 0.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 180 185 0.33 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 185 190 0.43 0.08 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 190 195 0.53 0.18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 195 200 0.63 0.28 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200 210 0.83 0.48 0.12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 210 220 1.03 0.68 0.32 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 220 230 1.28 0.88 0.52 0.16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 230 240 1.58 1.08 0.72 0.36 0.00 0.00 0.00 0.00 0.00 0.00 0.00 240 250 1.88 1.34 0.92 0.56 0.20 0.00 0.00 0.00 0.00 0.00 0.00 250 260 2.18 1.64 1.12 0.76 0.40 0.05 0.00 0.00 0.00 0.00 0.00 260 270 2.59 1.94 1.40 0.96 0.60 0.25 0.00 0.00 0.00 0.00 0.00 270 280 3.09 2.24 1.70 1.17 0.80 0.45 0.09 0.00 0.00 0.00 0.00 280 290 3.59 2.69 2.00 1.47 1.00 0.65 0.29 0.00 0.00 0.00 0.00 290 300 4.09 3.19 2.30 1.77 1.23 0.85 0.49 0.13 0.00 0.00 0.00 300 310 4.59 3.69 2.80 2.07 1.53 1.05 0.69 0.33 0.00 0.00 0.00 310 320 5.09 4.19 3.30 2.40 1.83 1.29 0.89 0.53 0.17 0.00 0.00 320 330 5.59 4.69 3.80 2.90 2.13 1.59 1.09 0.73 0.37 0.02 0.00 330 340 6.09 5.19 4.30 3.40 2.51 1.89 1.36 0.93 0.57 0.22 0.00 340 350 6.59 5.69 4.80 3.90 3.01 2.19 1.66 1.13 0.77 0.42 0.06 350 360 7.09 6.19 5.30 4.40 3.51 2.62 1.96 1.42 0.97 0.62 0.26 360 370 7.59 6.69 5.80 4.90 4.01 3.12 2.26 1.72 1.18 0.82 0.46 370 380 8.09 7.19 6.30 5.40 4.51 3.62 2.72 2.02 1.48 1.02 0.66 380 390 8.59 7.69 6.80 5.90 5.01 4.12 3.22 2.33 1.78 1.25 0.86 390 400 9.09 8.19 7.30 6.40 5.51 4.62 3.72 2.83 2.08 1.55 1.06 400 410 9.59 8.69 7.80 6.90 6.01 5.12 4.22 3.33 2.43 1.85 1.31 410 420 10.09 9.19 8.30 7.40 6.51 5.62 4.72 3.83 2.93 2.15 1.61 420 430 10.59 9.69 8.80 7.90 7.01 6.12 5.22 4.33 3.43 2.54 1.91 430 440 11.09 10.19 9.30 8.40 7.51 6.62 5.72 4.83 3.93 3.04 2.21 440 450 11.59 10.69 9.80 8.90 8.01 7.12 6.22 5.33 4.43 3.54 2.64 450 460 12.09 11.19 10.30 9.40 8.51 7.62 6.72 5.83 4.93 4.04 3.14 460 470 12.59 11.69 10.80 9.90 9.01 8.12 7.22 6.33 5.43 4.54 3.64 470 480 13.09 12.19 11.30 10.40 9.51 8.62 7.72 6.83 5.93 5.04 4.14 480 490 13.59 12.69 11.80 10.90 10.01 9.12 8.22 7.33 6.43 5.54 4.64 490 500 14.12 13.19 12.30 11.40 10.51 9.62 8.72 7.83 6.93 6.04 5.14 500 510 14.70 13.69 12.80 11.90 11.01 10.12 9.22 8.33 7.43 6.54 5.64 510 520 15.27 14.24 13.30 12.40 11.51 10.62 9.72 8.83 7.93 7.04 6.14 520 530 15.85 14.82 13.80 12.90 12.01 11.12 10.22 9.33 8.43 7.54 6.64 530 540 16.42 15.39 14.37 13.40 12.51 11.62 10.72 9.83 8.93 8.04 7.14 540 550 17.00 15.97 14.94 13.91 13.01 12.12 11.22 10.33 9.43 8.54 7.64 550 560 17.57 16.54 15.52 14.49 13.51 12.62 11.72 10.83 9.93 9.04 8.14 560 570 18.15 17.12 16.09 15.06 14.03 13.12 12.22 11.33 10.43 9.54 8.64 570 580 18.72 17.69 16.67 15.64 14.61 13.62 12.72 11.83 10.93 10.04 9.14 580 590 19.30 18.27 17.24 16.21 15.18 14.16 13.22 12.33 11.43 10.54 9.64 590 600 19.87 18.84 17.82 16.79 15.76 14.73 13.72 12.83 11.93 11.04 10.14 600 610 20.45 19.42 18.39 17.36 16.33 15.31 14.28 13.33 12.43 11.54 10.64 610 620 21.02 19.99 18.97 17.94 16.91 15.88 14.85 13.83 12.93 12.04 11.14 620 630 21.60 20.57 19.54 18.51 17.48 16.46 15.43 14.40 13.43 12.54 11.64 630 640 22.17 21.14 20.12 19.09 18.06 17.03 16.00 14.97 13.95 13.04 12.14
Weekly Payroll Period
Virginia Income Tax Withholding Table
For Wages Paid After July 1, 2025
IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS-At Least But Less Than THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE-

0 1 2 3 4 5 6 7 8 9 10 and over
Weekly Payroll Period
Virginia Income Tax Withholding Table
For Wages Paid After July 1, 2025
IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS-At Least But Less Than THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE-640 650 22.75 21.72 20.69 19.66 18.63 17.61 16.58 15.55 14.52 13.54 12.64 650 660 23.32 22.29 21.27 20.24 19.21 18.18 17.15 16.12 15.10 14.07 13.14 660 670 23.90 22.87 21.84 20.81 19.78 18.76 17.73 16.70 15.67 14.64 13.64 670 680 24.47 23.44 22.42 21.39 20.36 19.33 18.30 17.27 16.25 15.22 14.19 680 690 25.05 24.02 22.99 21.96 20.93 19.91 18.88 17.85 16.82 15.79 14.76 690 700 25.62 24.59 23.57 22.54 21.51 20.48 19.45 18.42 17.40 16.37 15.34 700 710 26.20 25.17 24.14 23.11 22.08 21.06 20.03 19.00 17.97 16.94 15.91 710 720 26.77 25.74 24.72 23.69 22.66 21.63 20.60 19.57 18.55 17.52 16.49 720 730 27.35 26.32 25.29 24.26 23.23 22.21 21.18 20.15 19.12 18.09 17.06 730 740 27.92 26.89 25.87 24.84 23.81 22.78 21.75 20.72 19.70 18.67 17.64 740 750 28.50 27.47 26.44 25.41 24.38 23.36 22.33 21.30 20.27 19.24 18.21 750 760 29.07 28.04 27.02 25.99 24.96 23.93 22.90 21.87 20.85 19.82 18.79 760 770 29.65 28.62 27.59 26.56 25.53 24.51 23.48 22.45 21.42 20.39 19.36 770 780 30.22 29.19 28.17 27.14 26.11 25.08 24.05 23.02 22.00 20.97 19.94 780 790 30.80 29.77 28.74 27.71 26.68 25.66 24.63 23.60 22.57 21.54 20.51 790 800 31.37 30.34 29.32 28.29 27.26 26.23 25.20 24.17 23.15 22.12 21.09 800 810 31.95 30.92 29.89 28.86 27.83 26.81 25.78 24.75 23.72 22.69 21.66 810 820 32.52 31.49 30.47 29.44 28.41 27.38 26.35 25.32 24.30 23.27 22.24 820 830 33.10 32.07 31.04 30.01 28.98 27.96 26.93 25.90 24.87 23.84 22.81 830 840 33.67 32.64 31.62 30.59 29.56 28.53 27.50 26.47 25.45 24.42 23.39 840 850 34.25 33.22 32.19 31.16 30.13 29.11 28.08 27.05 26.02 24.99 23.96 850 860 34.82 33.79 32.77 31.74 30.71 29.68 28.65 27.62 26.60 25.57 24.54 860 870 35.40 34.37 33.34 32.31 31.28 30.26 29.23 28.20 27.17 26.14 25.11 870 880 35.97 34.94 33.92 32.89 31.86 30.83 29.80 28.77 27.75 26.72 25.69 880 890 36.55 35.52 34.49 33.46 32.43 31.41 30.38 29.35 28.32 27.29 26.26 890 900 37.12 36.09 35.07 34.04 33.01 31.98 30.95 29.92 28.90 27.87 26.84 900 910 37.70 36.67 35.64 34.61 33.58 32.56 31.53 30.50 29.47 28.44 27.41 910 920 38.27 37.24 36.22 35.19 34.16 33.13 32.10 31.07 30.05 29.02 27.99 920 930 38.85 37.82 36.79 35.76 34.73 33.71 32.68 31.65 30.62 29.59 28.56 930 940 39.42 38.39 37.37 36.34 35.31 34.28 33.25 32.22 31.20 30.17 29.14 940 950 40.00 38.97 37.94 36.91 35.88 34.86 33.83 32.80 31.77 30.74 29.71 950 960 40.57 39.54 38.52 37.49 36.46 35.43 34.40 33.37 32.35 31.32 30.29 960 970 41.15 40.12 39.09 38.06 37.03 36.01 34.98 33.95 32.92 31.89 30.86 970 980 41.72 40.69 39.67 38.64 37.61 36.58 35.55 34.52 33.50 32.47 31.44 980 990 42.30 41.27 40.24 39.21 38.18 37.16 36.13 35.10 34.07 33.04 32.01 990 1000 42.87 41.84 40.82 39.79 38.76 37.73 36.70 35.67 34.65 33.62 32.59 1000 1010 43.45 42.42 41.39 40.36 39.33 38.31 37.28 36.25 35.22 34.19 33.16 1010 1020 44.02 42.99 41.97 40.94 39.91 38.88 37.85 36.82 35.80 34.77 33.74 1020 1030 44.60 43.57 42.54 41.51 40.48 39.46 38.43 37.40 36.37 35.34 34.31 1030 1040 45.17 44.14 43.12 42.09 41.06 40.03 39.00 37.97 36.95 35.92 34.89 1040 1050 45.75 44.72 43.69 42.66 41.63 40.61 39.58 38.55 37.52 36.49 35.46 1050 1060 46.32 45.29 44.27 43.24 42.21 41.18 40.15 39.12 38.10 37.07 36.04 1060 1070 46.90 45.87 44.84 43.81 42.78 41.76 40.73 39.70 38.67 37.64 36.61 1070 1080 47.47 46.44 45.42 44.39 43.36 42.33 41.30 40.27 39.25 38.22 37.19 1080 1090 48.05 47.02 45.99 44.96 43.93 42.91 41.88 40.85 39.82 38.79 37.76 1090 1100 48.62 47.59 46.57 45.54 44.51 43.48 42.45 41.42 40.40 39.37 38.34 1100 1110 49.20 48.17 47.14 46.11 45.08 44.06 43.03 42.00 40.97 39.94 38.91 1110 1120 49.77 48.74 47.72 46.69 45.66 44.63 43.60 42.57 41.55 40.52 39.49 1120 1130 50.35 49.32 48.29 47.26 46.23 45.21 44.18 43.15 42.12 41.09 40.06 compute 5.75% of such excess and add to the last amount in the applicable column.
If wages are in excess of the maximum amount shown above,

0 1 2 3 4 5 6 7 8 9 10 and over $0 370 0 0 0 0 0 0 0 0 0 0 0 370 380 0 0 0 0 0 0 0 0 0 0 0 380 390 1 0 0 0 0 0 0 0 0 0 0 390 400 1 0 0 0 0 0 0 0 0 0 0 400 410 1 0 0 0 0 0 0 0 0 0 0 410 420 1 0 0 0 0 0 0 0 0 0 0 420 430 1 1 0 0 0 0 0 0 0 0 0 430 440 2 1 0 0 0 0 0 0 0 0 0 440 450 2 1 0 0 0 0 0 0 0 0 0 450 460 2 1 0 0 0 0 0 0 0 0 0 460 470 2 1 1 0 0 0 0 0 0 0 0 470 480 2 2 1 0 0 0 0 0 0 0 0 480 490 3 2 1 0 0 0 0 0 0 0 0 490 500 3 2 1 0 0 0 0 0 0 0 0 500 510 3 2 1 1 0 0 0 0 0 0 0 510 520 3 2 2 1 0 0 0 0 0 0 0 520 530 4 3 2 1 0 0 0 0 0 0 0 530 540 4 3 2 1 0 0 0 0 0 0 0 540 550 4 3 2 1 1 0 0 0 0 0 0 550 560 5 3 2 2 1 0 0 0 0 0 0 560 570 5 4 3 2 1 0 0 0 0 0 0 570 580 5 4 3 2 1 0 0 0 0 0 0 580 590 6 4 3 2 1 1 0 0 0 0 0 590 600 6 5 3 2 2 1 0 0 0 0 0 600 615 7 5 4 3 2 1 0 0 0 0 0 615 630 8 6 4 3 2 1 1 0 0 0 0 630 645 9 7 5 4 3 2 1 0 0 0 0 645 660 9 7 5 4 3 2 1 0 0 0 0 660 675 10 8 6 5 3 2 2 1 0 0 0 675 690 11 9 7 5 4 3 2 1 0 0 0 690 705 12 10 8 6 4 3 2 1 1 0 0 705 720 12 10 8 7 5 4 2 2 1 0 0 720 735 13 11 9 7 5 4 3 2 1 0 0 735 750 14 12 10 8 6 5 3 2 2 1 0 750 765 15 13 11 9 7 5 4 3 2 1 0 765 780 15 13 11 10 8 6 4 3 2 1 1 780 795 16 14 12 10 8 6 5 4 2 2 1 795 810 17 15 13 11 9 7 5 4 3 2 1 810 825 18 16 14 12 10 8 6 4 3 2 1 825 840 18 16 14 13 11 9 7 5 4 3 2 840 855 19 17 15 13 11 9 7 6 4 3 2 855 870 20 18 16 14 12 10 8 6 5 3 2 870 885 21 19 17 15 13 11 9 7 5 4 3 885 900 21 19 17 16 14 12 10 8 6 4 3 900 915 22 20 18 16 14 12 10 9 7 5 4 915 930 23 21 19 17 15 13 11 9 7 5 4 930 945 24 22 20 18 16 14 12 10 8 6 5 945 960 24 22 20 19 17 15 13 11 9 7 5 960 975 25 23 21 19 17 15 13 12 10 8 6 975 990 26 24 22 20 18 16 14 12 10 8 6 990 1005 27 25 23 21 19 17 15 13 11 9 7 1005 1020 27 25 23 22 20 18 16 14 12 10 8 1020 1035 28 26 24 22 20 18 16 15 13 11 9 At Least But Less Than THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE-
Semi-Monthly Payroll Period
Virginia Income Tax Withholding Table
For Wages Paid After July 1, 2025
IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS-

0 1 2 3 4 5 6 7 8 9 10 and over At Least But Less Than THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE-
Semi-Monthly Payroll Period
Virginia Income Tax Withholding Table
For Wages Paid After July 1, 2025
IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS-1035 1050 29 27 25 23 21 19 17 15 13 11 9 1050 1065 30 28 26 24 22 20 18 16 14 12 10 1065 1080 30 28 26 25 23 21 19 17 15 13 11 1080 1095 31 29 27 25 23 21 19 18 16 14 12 1095 1110 32 30 28 26 24 22 20 18 16 14 12 1110 1125 33 31 29 27 25 23 21 19 17 15 13 1125 1140 34 32 29 28 26 24 22 20 18 16 14 1140 1155 35 32 30 28 26 24 22 21 19 17 15 1155 1170 36 33 31 29 27 25 23 21 19 17 15 1170 1185 36 34 32 30 28 26 24 22 20 18 16 1185 1200 37 35 33 31 29 27 25 23 21 19 17 1200 1215 38 36 34 31 29 27 25 24 22 20 18 1215 1230 39 37 35 32 30 28 26 24 22 20 18 1230 1245 40 38 35 33 31 29 27 25 23 21 19 1245 1260 41 39 36 34 32 30 28 26 24 22 20 1260 1275 42 39 37 35 33 30 28 27 25 23 21 1275 1290 42 40 38 36 34 31 29 27 25 23 21 1290 1305 43 41 39 37 34 32 30 28 26 24 22 1305 1320 44 42 40 38 35 33 31 29 27 25 23 1320 1335 45 43 41 38 36 34 32 30 28 26 24 1335 1350 46 44 41 39 37 35 33 30 28 26 24 1350 1365 47 45 42 40 38 36 33 31 29 27 25 1365 1380 48 45 43 41 39 37 34 32 30 28 26 1380 1395 49 46 44 42 40 37 35 33 31 29 27 1395 1410 49 47 45 43 40 38 36 34 32 29 27 1410 1425 50 48 46 44 41 39 37 35 32 30 28 1425 1440 51 49 47 44 42 40 38 36 33 31 29 1440 1455 52 50 48 45 43 41 39 36 34 32 30 1455 1470 53 51 48 46 44 42 39 37 35 33 31 1470 1485 54 51 49 47 45 43 40 38 36 34 31 1485 1500 55 52 50 48 46 43 41 39 37 35 32 1500 1515 55 53 51 49 47 44 42 40 38 35 33 1515 1530 56 54 52 50 47 45 43 41 38 36 34 1530 1545 57 55 53 50 48 46 44 42 39 37 35 1545 1560 58 56 54 51 49 47 45 42 40 38 36 1560 1575 59 57 54 52 50 48 46 43 41 39 37 1575 1590 60 58 55 53 51 49 46 44 42 40 37 1590 1605 61 58 56 54 52 49 47 45 43 41 38 1605 1620 61 59 57 55 53 50 48 46 44 41 39 1620 1635 62 60 58 56 53 51 49 47 44 42 40 1635 1650 63 61 59 56 54 52 50 48 45 43 41 1650 1665 64 62 60 57 55 53 51 48 46 44 42 1665 1680 65 63 60 58 56 54 52 49 47 45 43 1680 1695 66 64 61 59 57 55 52 50 48 46 43 1695 1710 67 64 62 60 58 55 53 51 49 47 44 1710 1725 67 65 63 61 59 56 54 52 50 47 45 1725 1740 68 66 64 62 59 57 55 53 51 48 46 1740 1755 69 67 65 63 60 58 56 54 51 49 47 1755 1770 70 68 66 63 61 59 57 54 52 50 48 compute 5.75% of such excess and add to the last amount in the applicable column.
If wages are in excess of the maximum amount shown above,

0 1 2 3 4 5 6 7 8 9 10 and over $0 350 0 0 0 0 0 0 0 0 0 0 0 350 360 0 0 0 0 0 0 0 0 0 0 0 360 370 1 0 0 0 0 0 0 0 0 0 0 370 380 1 0 0 0 0 0 0 0 0 0 0 380 390 1 0 0 0 0 0 0 0 0 0 0 390 400 1 1 0 0 0 0 0 0 0 0 0 400 410 1 1 0 0 0 0 0 0 0 0 0 410 420 2 1 0 0 0 0 0 0 0 0 0 420 430 2 1 0 0 0 0 0 0 0 0 0 430 440 2 1 1 0 0 0 0 0 0 0 0 440 450 2 2 1 0 0 0 0 0 0 0 0 450 460 3 2 1 0 0 0 0 0 0 0 0 460 470 3 2 1 1 0 0 0 0 0 0 0 470 480 3 2 1 1 0 0 0 0 0 0 0 480 490 3 2 2 1 0 0 0 0 0 0 0 490 500 4 3 2 1 0 0 0 0 0 0 0 500 510 4 3 2 1 1 0 0 0 0 0 0 510 520 4 3 2 2 1 0 0 0 0 0 0 520 530 5 4 3 2 1 0 0 0 0 0 0 530 540 5 4 3 2 1 0 0 0 0 0 0 540 550 6 4 3 2 1 1 0 0 0 0 0 550 560 6 4 3 2 2 1 0 0 0 0 0 560 570 7 5 4 3 2 1 0 0 0 0 0 570 580 7 5 4 3 2 1 1 0 0 0 0 580 590 8 6 4 3 2 1 1 0 0 0 0 590 600 8 6 5 4 2 2 1 0 0 0 0 600 610 9 7 5 4 3 2 1 0 0 0 0 610 620 9 7 6 4 3 2 1 1 0 0 0 620 630 10 8 6 4 3 2 2 1 0 0 0 630 640 10 8 7 5 4 3 2 1 0 0 0 640 650 11 9 7 5 4 3 2 1 1 0 0 650 660 11 9 8 6 4 3 2 1 1 0 0 660 670 12 10 8 6 5 3 2 2 1 0 0 670 680 12 10 9 7 5 4 3 2 1 0 0 680 690 13 11 9 7 6 4 3 2 1 1 0 690 700 13 11 10 8 6 4 3 2 2 1 0 700 710 14 12 10 8 7 5 4 3 2 1 0 710 720 14 12 11 9 7 5 4 3 2 1 1 720 730 15 13 11 9 8 6 4 3 2 1 1 730 740 15 13 12 10 8 6 5 3 2 2 1 740 750 16 14 12 10 9 7 5 4 3 2 1 750 760 16 14 13 11 9 7 5 4 3 2 1 760 770 17 15 13 11 10 8 6 4 3 2 2 770 780 17 15 14 12 10 8 6 5 4 2 2 780 790 18 16 14 12 11 9 7 5 4 3 2 790 800 18 16 15 13 11 9 7 6 4 3 2 800 810 19 17 15 13 12 10 8 6 4 3 2 810 820 19 17 16 14 12 10 8 7 5 4 3 820 830 20 18 16 14 13 11 9 7 5 4 3 830 840 20 18 17 15 13 11 9 8 6 4 3 840 850 21 19 17 15 14 12 10 8 6 5 4 850 860 21 19 18 16 14 12 10 9 7 5 4 860 870 22 20 18 16 15 13 11 9 7 6 4 870 880 22 20 19 17 15 13 11 10 8 6 4 880 890 23 21 19 17 16 14 12 10 8 7 5 890 900 23 21 20 18 16 14 12 11 9 7 5 900 910 24 22 20 18 17 15 13 11 9 8 6 910 920 24 22 21 19 17 15 13 12 10 8 6 920 930 25 23 21 19 18 16 14 12 10 9 7 930 940 25 23 22 20 18 16 14 13 11 9 7 940 950 26 24 22 20 19 17 15 13 11 10 8 At Least But Less Than THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE-
Biweekly Payroll Period
Virginia Income Tax Withholding Table
For Wages Paid After July 1, 2025
IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS-

0 1 2 3 4 5 6 7 8 9 10 and over At Least But Less Than THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE-
Biweekly Payroll Period
Virginia Income Tax Withholding Table
For Wages Paid After July 1, 2025
IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS-950 960 26 24 23 21 19 17 15 14 12 10 8 960 970 27 25 23 21 20 18 16 14 12 11 9 970 980 27 25 24 22 20 18 16 15 13 11 9 980 990 28 26 24 22 21 19 17 15 13 12 10 990 1000 28 26 25 23 21 19 17 16 14 12 10 1000 1010 29 27 25 23 22 20 18 16 14 13 11 1010 1020 29 27 26 24 22 20 18 17 15 13 11 1020 1030 30 28 26 24 23 21 19 17 15 14 12 1030 1040 31 28 27 25 23 21 19 18 16 14 12 1040 1050 31 29 27 25 24 22 20 18 16 15 13 1050 1060 32 30 28 26 24 22 20 19 17 15 13 1060 1070 32 30 28 26 25 23 21 19 17 16 14 1070 1080 33 31 29 27 25 23 21 20 18 16 14 1080 1090 33 31 29 27 26 24 22 20 18 17 15 1090 1100 34 32 30 28 26 24 22 21 19 17 15 1100 1110 35 33 30 28 27 25 23 21 19 18 16 1110 1120 35 33 31 29 27 25 23 22 20 18 16 1120 1130 36 34 32 30 28 26 24 22 20 19 17 1130 1140 36 34 32 30 28 26 24 23 21 19 17 1140 1150 37 35 33 31 29 27 25 23 21 20 18 1150 1160 37 35 33 31 29 27 25 24 22 20 18 1160 1170 38 36 34 32 30 28 26 24 22 21 19 1170 1180 39 37 34 32 30 28 26 25 23 21 19 1180 1190 39 37 35 33 31 29 27 25 23 22 20 1190 1200 40 38 36 34 32 29 27 26 24 22 20 1200 1210 40 38 36 34 32 30 28 26 24 23 21 1210 1220 41 39 37 35 33 31 29 27 25 23 21 1220 1230 41 39 37 35 33 31 29 27 25 24 22 1230 1240 42 40 38 36 34 32 30 28 26 24 22 1240 1250 43 41 39 36 34 32 30 28 26 25 23 1250 1260 43 41 39 37 35 33 31 29 27 25 23 1260 1270 44 42 40 38 36 33 31 29 27 26 24 1270 1280 44 42 40 38 36 34 32 30 28 26 24 1280 1290 45 43 41 39 37 35 33 31 28 27 25 1290 1300 45 43 41 39 37 35 33 31 29 27 25 1300 1310 46 44 42 40 38 36 34 32 30 28 26 1310 1320 47 45 43 40 38 36 34 32 30 28 26 1320 1330 47 45 43 41 39 37 35 33 31 29 27 1330 1340 48 46 44 42 40 38 35 33 31 29 27 1340 1350 48 46 44 42 40 38 36 34 32 30 28 1350 1360 49 47 45 43 41 39 37 35 32 30 28 1360 1370 50 47 45 43 41 39 37 35 33 31 29 1370 1380 50 48 46 44 42 40 38 36 34 32 30 1380 1390 51 49 47 45 42 40 38 36 34 32 30 1390 1400 51 49 47 45 43 41 39 37 35 33 31 1400 1410 52 50 48 46 44 42 39 37 35 33 31 1410 1420 52 50 48 46 44 42 40 38 36 34 32 1420 1430 53 51 49 47 45 43 41 39 37 34 32 1430 1440 54 51 49 47 45 43 41 39 37 35 33 1440 1450 54 52 50 48 46 44 42 40 38 36 34 1450 1460 55 53 51 49 46 44 42 40 38 36 34 1460 1470 55 53 51 49 47 45 43 41 39 37 35 1470 1480 56 54 52 50 48 46 44 41 39 37 35 1480 1490 56 54 52 50 48 46 44 42 40 38 36 1490 1500 57 55 53 51 49 47 45 43 41 38 36 1500 1510 58 56 53 51 49 47 45 43 41 39 37 1510 1520 58 56 54 52 50 48 46 44 42 40 38 compute 5.75% of such excess and add to the last amount in the applicable column.
If wages are in excess of the maximum amount shown above,

0 1 2 3 4 5 6 7 8 9 10 and over $0 725 0 0 0 0 0 0 0 0 0 0 0 725 750 0 0 0 0 0 0 0 0 0 0 0 750 775 1 0 0 0 0 0 0 0 0 0 0 775 800 1 0 0 0 0 0 0 0 0 0 0 800 825 2 0 0 0 0 0 0 0 0 0 0 825 850 2 1 0 0 0 0 0 0 0 0 0 850 875 3 1 0 0 0 0 0 0 0 0 0 875 900 3 2 0 0 0 0 0 0 0 0 0 900 925 4 2 1 0 0 0 0 0 0 0 0 925 950 4 3 1 0 0 0 0 0 0 0 0 950 975 5 3 2 0 0 0 0 0 0 0 0 975 1000 6 4 2 1 0 0 0 0 0 0 0 1000 1025 6 4 3 1 0 0 0 0 0 0 0 1025 1050 7 5 3 2 0 0 0 0 0 0 0 1050 1075 8 6 4 2 1 0 0 0 0 0 0 1075 1100 9 6 4 3 1 0 0 0 0 0 0 1100 1125 9 7 5 3 2 0 0 0 0 0 0 1125 1150 10 8 5 4 2 1 0 0 0 0 0 1150 1175 11 9 6 4 3 1 0 0 0 0 0 1175 1200 13 9 7 5 3 2 0 0 0 0 0 1200 1225 14 10 8 5 4 2 1 0 0 0 0 1225 1250 15 11 8 6 4 3 1 0 0 0 0 1250 1275 16 13 9 7 5 3 2 0 0 0 0 1275 1300 18 14 10 8 5 4 2 1 0 0 0 1300 1325 19 15 11 8 6 4 3 1 0 0 0 1325 1350 20 16 12 9 7 5 3 2 0 0 0 1350 1375 21 18 14 10 8 5 4 2 1 0 0 1375 1400 23 19 15 11 8 6 4 3 1 0 0 1400 1425 24 20 16 12 9 7 5 3 2 0 0 1425 1450 25 21 17 14 10 8 5 4 2 0 0 1450 1475 26 23 19 15 11 8 6 4 3 1 0 1475 1500 28 24 20 16 12 9 7 5 3 1 0 1500 1525 29 25 21 17 13 10 7 5 4 2 0 1525 1550 30 26 22 19 15 11 8 6 4 2 1 1550 1575 31 28 24 20 16 12 9 7 5 3 1 1575 1600 33 29 25 21 17 13 10 7 5 3 2 1600 1625 34 30 26 22 18 15 11 8 6 4 2 1625 1650 35 31 27 24 20 16 12 9 7 4 3 1650 1675 36 33 29 25 21 17 13 10 7 5 3 1675 1700 38 34 30 26 22 18 14 11 8 6 4 1700 1725 39 35 31 27 23 20 16 12 9 6 4 1725 1750 40 36 32 29 25 21 17 13 10 7 5 1750 1775 41 38 34 30 26 22 18 14 10 8 6 1775 1800 43 39 35 31 27 23 19 16 12 9 6 1800 1825 44 40 36 32 28 25 21 17 13 9 7 1825 1850 45 41 37 34 30 26 22 18 14 10 8 1850 1875 46 43 39 35 31 27 23 19 15 12 9 1875 1900 48 44 40 36 32 28 24 21 17 13 9 1900 1925 49 45 41 37 33 30 26 22 18 14 10 1925 1950 50 46 42 39 35 31 27 23 19 15 11 1950 1975 51 48 44 40 36 32 28 24 20 17 13 1975 2000 53 49 45 41 37 33 29 26 22 18 14 2000 2025 54 50 46 42 38 35 31 27 23 19 15
Monthly Payroll Period
Virginia Income Tax Withholding Table
For Wages Paid After July 1, 2025
IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS-At Least But Less Than THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE-

0 1 2 3 4 5 6 7 8 9 10 and over
Monthly Payroll Period
Virginia Income Tax Withholding Table
For Wages Paid After July 1, 2025
IF WAGES ARE- AND THE TOTAL NUMBER OF PERSONAL EXEMPTIONS CLAIMED ON FORM VA-4 OR VA-4P IS-At Least But Less Than THE AMOUNT OF STATE INCOME TAX TO BE WITHHELD SHALL BE-2025 2075 56 53 49 45 41 37 33 29 25 22 18 2075 2100 58 54 50 46 42 38 34 31 27 23 19 2100 2125 59 55 51 47 43 40 36 32 28 24 20 2125 2150 60 56 52 49 45 41 37 33 29 25 21 2150 2175 62 58 54 50 46 42 38 34 30 27 23 2175 2200 63 59 55 51 47 43 39 36 32 28 24 2200 2225 65 60 56 52 48 45 41 37 33 29 25 2225 2250 66 62 57 54 50 46 42 38 34 30 26 2250 2275 67 63 59 55 51 47 43 39 35 32 28 2275 2300 69 64 60 56 52 48 44 41 37 33 29 2300 2325 70 66 61 57 53 50 46 42 38 34 30 2325 2350 72 67 63 59 55 51 47 43 39 35 31 2350 2375 73 69 64 60 56 52 48 44 40 37 33 2375 2400 75 70 66 61 57 53 49 46 42 38 34 2400 2425 76 72 67 63 58 55 51 47 43 39 35 2425 2450 77 73 69 64 60 56 52 48 44 40 36 2450 2475 79 74 70 66 61 57 53 49 45 42 38 2475 2500 80 76 71 67 63 58 54 51 47 43 39 2500 2525 82 77 73 68 64 60 56 52 48 44 40 2525 2550 83 79 74 70 65 61 57 53 49 45 41 2550 2575 85 80 76 71 67 62 58 54 50 47 43 2575 2600 86 82 77 73 68 64 59 56 52 48 44 2600 2625 88 83 79 74 70 65 61 57 53 49 45 2625 2650 89 85 80 76 71 67 62 58 54 50 46 2650 2675 90 86 82 77 73 68 64 59 55 52 48 2675 2700 92 87 83 78 74 70 65 61 57 53 49 2700 2725 93 89 84 80 75 71 67 62 58 54 50 2725 2750 95 90 86 81 77 72 68 64 59 55 51 2750 2775 96 92 87 83 78 74 69 65 61 57 53 2775 2800 98 93 89 84 80 75 71 66 62 58 54 2800 2825 99 95 90 86 81 77 72 68 63 59 55 2825 2850 100 96 92 87 83 78 74 69 65 60 56 2850 2875 102 97 93 89 84 80 75 71 66 62 58 2875 2900 103 99 94 90 86 81 77 72 68 63 59 2900 2925 105 100 96 91 87 83 78 74 69 65 60 2925 2950 106 102 97 93 88 84 80 75 71 66 62 2950 2975 108 103 99 94 90 85 81 76 72 68 63 2975 3000 109 105 100 96 91 87 82 78 73 69 65 3000 3025 111 106 102 97 93 88 84 79 75 70 66 3025 3050 112 108 103 99 94 90 85 81 76 72 67 3050 3075 113 109 105 100 96 91 87 82 78 73 69 3075 3100 115 110 106 101 97 93 88 84 79 75 70 3100 3125 116 112 107 103 98 94 90 85 81 76 72 3125 3150 118 113 109 104 100 95 91 87 82 78 73 3150 3175 119 115 110 106 101 97 92 88 84 79 75 3175 3200 121 116 112 107 103 98 94 89 85 81 76 3200 3225 122 118 113 109 104 100 95 91 86 82 77 3225 3250 123 119 115 110 106 101 97 92 88 83 79 3250 3275 125 120 116 112 107 103 98 94 89 85 80 3275 3300 126 122 117 113 109 104 100 95 91 86 82 compute 5.75% of such excess and add to the last amount in the applicable column.
If wages are in excess of the maximum amount shown above,