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Virginia Retirement Income Tax Calculator

Virginia exempts Social Security; pensions and IRAs are taxed up to 5.75% with an income-tested age-65 deduction.

Checked against sources 2 official sources linked How we verify

Virginia resident retirement worksheet

Use the year income is received, not the filing year. Later years use a separately approved assessment until the next return rules are verified.

Virginia requires federal head of household and qualifying surviving spouse to use state Status 1. This worksheet uses the single state deduction and one owner’s age/exemption conditions for that selection. Do not select state joint solely because a surviving spouse uses federal joint ordinary brackets. Official filing guidance: https://www.tax.virginia.gov/filing-status

Disability, military subtractions, part-year residence and additional exemptions require the prepared-liability tool.

Model assumes ordinary federal AGI less taxable Social Security equals the non-benefit income entered here. Conformity differences require a prepared return. The no-tax test uses this total pension/distribution/other-income measure before the age deduction: below $11,950 for state Status 1 or $23,900 for state joint. Equality is not exempt under Virginia Code 58.1-321.

Virginia · 2026 estimate

Estimate ready

Virginia estimate before credits $0.00
Social Security outside state income
$30,000.00
Cohort-specific combined age deduction
$24,000.00
2026 standard deduction
$17,500.00
Nondependent adult and age exemptions
$3,460.00
Modeled Virginia taxable income
$0.00
Modeled rate on next dollar
0.00%
Entered income after Virginia estimate
$65,000.00
Effective state rate
0.00%

Calculation scope2026 ordinary resident worksheet; before credits, military / disability / other adjustments

Illustrative defaults. Enter approved taxable amounts and confirm eligibility. The result covers the displayed worksheet conditions; a complete return may require other income, adjustments, deductions or credits.

Current-year rates and primary-source eligibility reviewed October 1, 2026. Use the federal tool separately; these inputs do not prepare a complete federal or state return.

Reviewed October 2, 2026. Virginia’s age deduction depends on both birth cohorts

What Virginia taxes in retirement

Partly taxed: limits by age, plan, owner or income apply. Military retirement is covered in the guide. How these labels work.

Virginia’s age deduction depends on both birth cohorts

Virginia’s retirement estimate needs separate age cohorts, its income-based phaseout, and personal exemptions.

Virginia gives a specified age deduction to people born on or before January 1, 1939. Other qualifying recipients aged 65 or older use an income-based deduction that phases out against adjusted federal AGI after the prescribed Social Security adjustment. The joint worksheet combines the qualifying income-based recipients but does not turn an older spouse’s protected deduction into the younger cohort’s phaseout.

The ordinary resident tool uses the 2026 $17,500 joint or $8,750 single standard deduction, then adds supported nondependent-adult and age exemptions. It requires separate cohort entries for both spouses. Its scope excludes military or disability subtractions, other conformity differences, dependent or blind exemptions and credits, which need a prepared liability.

For the illustrated joint case with $80,000 of ordinary non-benefit income and two qualifying income-based seniors, the age deduction is $19,000. After the standard deduction and $3,460 of modeled adult-and-age exemptions, $40,040 remains taxable and the estimate is $2,044.80 before credits. Omitting personal exemptions would overstate this simplified result.

A mixed-cohort household should not select one age band and apply it to both people. In a higher-income example, the older cohort can retain its separate deduction after the other spouse’s income-based room is exhausted. Use the actual federal and Virginia adjustments when the ordinary pension-only assumptions do not apply. Compare completed liabilities over matching residence periods, keeping federal taxable Social Security outside the Virginia benefit base.

Virginia’s no-tax threshold comes before the age deduction

Under Virginia Code § 58.1-321, no income tax is imposed when Virginia adjusted gross income plus the age-deduction modification is less than $11,950 for a single state return or $23,900 for a joint state return. Equality does not qualify. In this ordinary worksheet, the entered pension, distributions and other income total is that measure before the age deduction. Social Security is excluded; the standard deduction is a separate later step.

For example, an under-65 Status 1 resident with $30,000 of Social Security and $10,000 of ordinary taxable pension, with no other income or adjustments, has a modeled Virginia tax of $0 under that threshold. At $11,950 of pension, the threshold no longer exempts the return; subtracting the $8,750 standard deduction and $930 personal exemption leaves $2,270 taxable, producing a $45.40 estimate before credits.

A qualifying surviving spouse uses Virginia Status 1 even when using the joint federal ordinary-income brackets. The worksheet follows the current statute’s explicit age-deduction addback. Older 2025 resident-booklet filing-threshold prose refers to the post-age-deduction return line without explaining that addback; an age-sensitive case should be reconciled with Virginia Tax before filing.

Prepare these Virginia records

Official Virginia source. 2026 deduction statute; resident instructions verified for age and exemption mechanics.

Calculate the federal portion separately

Use the federal retirement-tax worksheet to prepare federally included benefits and ordinary income. Its federal deduction and rates do not replace the Virginia rules above.

Compare Virginia with nearby states

Maryland, District of Columbia, West Virginia, Kentucky, Tennessee and North Carolina border Virginia. Run each one’s worksheet with the same household figures before deciding where a move would leave you.

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Updated / verified · Retirement Income Tax Calculator Editorial Team