{"id":376987,"date":"2016-03-31T21:37:07","date_gmt":"2016-04-01T02:37:07","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/virginia-law\/virginia-personal-income-tax-laws.html"},"modified":"2016-06-20T19:51:12","modified_gmt":"2016-06-21T00:51:12","slug":"virginia-personal-income-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/virginia-law\/virginia-personal-income-tax-laws.html","title":{"rendered":"Virginia Personal Income Tax Laws"},"content":{"rendered":"\n
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Virginia Personal Income Tax Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

States collect revenue from a variety of sources, including retail sales tax and\/or personal income tax<\/a>. These funds are used to pay for schools, law enforcement, roads, parks, and other shared community resources.<\/p>\n

Taxes In The Commonwealth Of Virginia<\/h2>\n

Virginia has a progressive income tax, with a 2 percent tax rate on the first $3,000 of income, all the way up to 5.75 percent for taxable income over $17,000. Virginia uses federal income<\/a> as a basis for calculating state income tax, as do many other states.<\/p>\n

Do I Need To File A Return?<\/h2>\n

That depends. Virginia individual income tax<\/a> applies to income received from all sources for Residents and Virginia sources for Nonresident individuals. A return must be filed if you received Virginia source income and meet the following general requirements:<\/p>\n