{
  "$comment": "Virginia 2025: rates 2%/3%/5%/5.75% (same for all statuses), standard deduction $8,750 / $17,500 (enhanced for 2025–2026), $930 personal exemption per person, no tax when VAGI is below the filing threshold ($11,950 / $23,900).",
  "country": "us",
  "jurisdiction": "us-va",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "3000",
            "rate": "0.02"
          },
          {
            "upTo": "5000",
            "rate": "0.03"
          },
          {
            "upTo": "17000",
            "rate": "0.05"
          },
          {
            "upTo": null,
            "rate": "0.0575"
          }
        ],
        "mfj": [
          {
            "upTo": "3000",
            "rate": "0.02"
          },
          {
            "upTo": "5000",
            "rate": "0.03"
          },
          {
            "upTo": "17000",
            "rate": "0.05"
          },
          {
            "upTo": null,
            "rate": "0.0575"
          }
        ],
        "mfs": [
          {
            "upTo": "3000",
            "rate": "0.02"
          },
          {
            "upTo": "5000",
            "rate": "0.03"
          },
          {
            "upTo": "17000",
            "rate": "0.05"
          },
          {
            "upTo": null,
            "rate": "0.0575"
          }
        ],
        "hoh": [
          {
            "upTo": "3000",
            "rate": "0.02"
          },
          {
            "upTo": "5000",
            "rate": "0.03"
          },
          {
            "upTo": "17000",
            "rate": "0.05"
          },
          {
            "upTo": null,
            "rate": "0.0575"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard",
          "label": "Virginia standard deduction",
          "amount": {
            "single": "8750",
            "mfj": "17500",
            "mfs": "8750",
            "hoh": "8750"
          }
        },
        {
          "type": "perPerson",
          "id": "exemptions",
          "label": "Virginia personal exemptions ($930 each)",
          "filer": {
            "single": "930",
            "mfj": "1860",
            "mfs": "930",
            "hoh": "930"
          },
          "perDependent": "930"
        }
      ],
      "credits": [
        {
          "type": "lowIncomeZero",
          "id": "filing-threshold",
          "label": "VAGI below the filing threshold – tax is $0",
          "threshold": {
            "single": "11949.99",
            "mfj": "23899.99",
            "mfs": "11949.99",
            "hoh": "11949.99"
          },
          "perDependent": "0"
        }
      ]
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "va-filing-threshold",
      "at": "11950",
      "field": "params.incomeTax.credits.0",
      "description": "Tax is $0 when VAGI is under $11,950 (single, MFS, HoH) or $23,900 (MFJ); at the threshold the full schedule tax applies (about $45 single, $90 MFJ with no dependents)."
    }
  ],
  "notModelled": [
    "Credit for low-income individuals, Virginia EITC (refundable 20%), spouse tax adjustment for two-earner married couples",
    "Age deduction, additional $800 exemptions for 65+/blind, itemized deductions",
    "Married filing separately using combined-return rules; local taxes (Virginia has no local income tax)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
      "title": "Virginia Tax – 2025 Form 760 Resident Individual Income Tax Instructions (calendar year)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
      "title": "2025 Form 760 instructions – Tax Rate Schedule: 2% to $3,000; $60 + 3% to $5,000; $120 + 5% to $17,000; $720 + 5.75% above; HoH files as Filing Status 1 (single)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions.0",
      "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
      "title": "2025 Form 760 instructions, Line 11 – standard deduction for Taxable Years 2025 and 2026: Filing Status 1 $8,750; Status 2 $17,500; Status 3 $8,750",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions.1",
      "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
      "title": "2025 Form 760 instructions – exemptions: $930 for you, your spouse and each dependent (Va. Code §58.1-322.03)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
      "title": "2025 Form 760 instructions – if VAGI (Line 9) is less than $11,950 (single / MFS) or $23,900 (MFJ), your Virginia income tax is $0.00 (Va. Code §58.1-321)",
      "retrieved": "2026-10-07",
      "note": "Engine test is AGI ≤ threshold, so thresholds are entered one cent below the statutory \"less than\" amounts."
    },
    {
      "field": "params.conformity",
      "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
      "title": "2025 Form 760 instructions, Line 1 – Virginia starts from federal adjusted gross income; Virginia conforms to the IRC as of 31 Dec 2025 (no addition for 401(k)/403(b)/457(b), HSA or cafeteria-plan exclusions)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.vec.virginia.gov/employer-responsibilities",
      "title": "Virginia Employment Commission – unemployment tax is paid by employers; no part is deducted from employee earnings; Virginia has no employee-paid SDI/PFML programme",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
      "title": "2025 Form 760 instructions – tax rate schedule example (tax $4,917.50 rounded to whole dollars on the return); MoneyOtter rounds each line to the cent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "knownCliffs",
      "url": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
      "title": "Filing-threshold rule (Line 9)",
      "retrieved": "2026-10-07"
    }
  ]
}