Virginia paychecks in 2026: what changed
Virginia's tax rates and exemptions are the same in 2026; the minimum wage went up. Here is what changed.
The changes
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 — see below.
- Income tax rates: unchanged at 2% to 5.75%.
- Standard deduction: still $8,750 for withholding ($17,500 for married couples filing jointly on the return) for tax year 2026. Virginia Tax says it increases from tax year 2027.
- Minimum wage: $12.77 from January 1, 2026 (was $12.41); $13.75 is set for 2027.
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
Work out your 2026 Virginia paycheck →
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- Virginia Tax — Income Tax Withholding Guide for Employers (Rev. 05/25) — formula: $8,750 standard deduction, $930 per personal/dependent exemption, $800 per age 65+/blind exemption; rate table; worked example; no VA-4 → no exemptions
- Virginia Tax — Withholding Tables for Wages Paid after July 1, 2025 — same formula; standard deduction increase runs through taxable year 2026
- Code of Virginia § 58.1-320 — Individual income tax rates — 2% to $3,000; 3% to $5,000; 5% to $17,000; 5.75% above
- Virginia Tax — New Virginia tax laws — standard deduction stays $8,750 single / $17,500 joint for tax year 2026; increases from 2027
- Virginia Tax — Form VA-4, Employee's Virginia Income Tax Withholding Exemption Certificate (Rev. 04/26)
- Virginia Employment Commission — Are unemployment benefits or taxes deducted from my pay? — no part of the cost is deducted from earnings
- Virginia Department of Labor and Industry — Virginia minimum wage rate increasing effective January 1, 2026 — $12.77 from January 1, 2026; tipped employees at least $2.13 cash wage, with tips bringing total to the minimum wage
- Code of Virginia § 40.1-28.10 — Minimum wages — $12.77 in 2026, $13.75 from January 1, 2027, $15.00 from January 1, 2028
- Code of Virginia § 40.1-29.2 — Overtime — follows the federal Fair Labor Standards Act
- Code of Virginia § 40.1-29 — Time and medium of payment; final pay; pay statements; wage claims