How your Virginia paycheck is calculated
Virginia withholding formula
Annual taxable income = pay × pay periods − ($8,750 + $930 × personal and dependent exemptions + $800 × age-65 and blind exemptions). Tax is 2% up to $3,000, $60 + 3% up to $5,000, $120 + 5% up to $17,000, and $720 + 5.75% above $17,000; the annual tax is rounded to the dollar, as in the official example, and divided by pay periods.
Pre-tax deductions
Traditional 401(k) and Section 125 contributions reduce Virginia taxable wages, as they do federally.
Federal income tax, Social Security and Medicare
Federal withholding uses the IRS 2026 percentage method for automated payroll systems (Publication 15-T, Worksheet 1A). Social Security is 6.2% of wages up to the $184,500 wage base, and Medicare is 1.45% of all wages plus 0.9% Additional Medicare Tax on wages above $200,000. Per-paycheck Social Security and Medicare are shown as a yearly average: if you pass the wage base, your later paychecks will show none.
What this calculator does not include
This estimate does not cover bonuses or other supplemental wages, multiple jobs, Roth (after-tax) contributions, HSA payroll contributions, wage garnishments, or tips and overtime deductions unless you enter them on Form W-4 Step 4(b). See the methodology for details.
Frequently asked questions
What is the Virginia standard deduction for withholding?
$8,750 for wages paid after July 1, 2025 (Virginia Tax). The increase is scheduled to sunset after tax year 2026.
Does marital status change Virginia withholding?
No. The Virginia formula has no filing status; only the number of VA-4 exemptions matters.
How is federal income tax withholding calculated?
We follow Worksheet 1A of IRS Publication 15-T (2026) for a 2020-or-later Form W-4: your taxable pay is annualized, adjusted by the Form W-4 entries (Step 2 checkbox, Step 3 credits, Step 4 other income, deductions and extra withholding), run through the 2026 percentage-method table for your filing status, and divided back by your number of paychecks. Our engine reproduces all 4,350 cells of the IRS 2026 wage-bracket tables for weekly, biweekly, semimonthly and monthly pay.
Why does Social Security stop at $184,500?
For 2026 the Social Security (OASDI) wage base is $184,500 (SSA). The 6.2% employee tax applies only to wages up to that amount each year. Medicare (1.45%) has no cap, and employers must withhold an extra 0.9% Additional Medicare Tax on wages above $200,000 in the year, regardless of filing status.
Is withholding the same as the tax I will owe?
No. Withholding is an estimate taken from each paycheck. Your actual tax is settled when you file your return and depends on all your income, deductions and credits, so you may get a refund or owe more.
Official sources
- Virginia Tax: Employer Withholding Instructions (Rev. 10/26)
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Rev. Proc. 2025-32 (2026 tax brackets and standard deduction)
- SSA: 2026 Social Security wage base ($184,500)
- IRS Topic 560: Additional Medicare Tax