Virginia Payroll Taxes: 2026 Employer Guide
Quick Facts
Key payroll tax details at a glance.
State Income Tax
Progressive (up to 5.75%)
SUI New Employer Rate
2.5% (plus add-ons)
SUI Wage Base
$8,000 per employee
SUI Rate Range
0.13% to 6.27%
Employee SUI Contribution
No
Local Taxes
No
Overview: Virginia Payroll Landscape
Virginia offers a manageable payroll environment with a four-bracket income tax, a low SUI wage base of $8,000, and no local income taxes withheld from employees. Top rate of 5.75% kicks in at $17,000. Northern Virginia tech corridor is one of the largest startup markets on the East Coast. Reciprocity with DC, Kentucky, Maryland, Pennsylvania, and West Virginia.
The Northern Virginia tech corridor (including Arlington, Fairfax, and Loudoun counties) is one of the largest startup and tech markets on the East Coast. Virginia's moderate tax burden and proximity to DC make it a popular choice for startups. The state income tax due date is May 1, later than most states.
This guide breaks down each of Virginia's employer obligations: registration requirements, 2026 tax rates and wage bases, filing deadlines, and the compliance pitfalls that catch expanding startups off guard. Whether you're hiring your first Virginia employee or managing a growing remote team, everything you need to stay compliant is here.
Virginia State Income Tax
Withholding rates, brackets, and forms.
Tax Type
Progressive
Top Rate
5.75%
Withholding Form
VA-4
Virginia Unemployment Insurance (SUI)
Employer rates, wage bases, and contribution details.
New Employer Rate
2.5% (plus add-ons)
Wage Base
$8,000 per employee
Rate Range
0.13% to 6.27%
Employee Contribution
—
Tax structure: Progressive: Virginia has four brackets: 2% on income up to $3,000, 3% on income from $3,000 to $5,000, 5% on income from $5,000 to $17,000, and 5.75% on income over $17,000. Married filing jointly brackets are generally double the single filer thresholds. Check the state's withholding tables for exact amounts. Withholding form: VA-4 (Virginia Employee's Withholding Exemption Certificate). Virginia requires its own VA-4. Reciprocity agreements: Virginia has reciprocity agreements with DC, Kentucky, Maryland, Pennsylvania, and West Virginia. Registration: Employers must register with the Virginia Employment Commission as soon as they hire their first Virginia employee. Registration can be completed online.
Virginia Compliance Checklist
Deadlines, filing requirements, and official resources.
Key Deadlines
Withholding deposits
Due Varies by liability
Quarterly returns (Q1)
Due April 30
Quarterly returns (Q2)
Due July 31
Quarterly returns (Q3)
Due October 31
Quarterly returns (Q4)
Due January 31
Annual reconciliation
Due January 31
W-2 state copies
Due January 31
New hire report
Due Within 20 days of start date
How Warp Handles Virginia Payroll
Warp is the only AI-native HR & Payroll platform built for ambitious companies. Instead of clicking through clunky dashboards or Virginia's .gov websites for taxes, Warp's AI agents open your Virginia tax accounts, file every payroll form, and resolve every tax notice automatically.
What Warp handles for Virginia employers:
- Virginia tax account registration and setup
- Automated income tax withholding calculations and deposits
- SUI registration and quarterly filings
- Annual W-2 and reconciliation filing
- Tax notice resolution directly with Virginia agencies, so you never spend hours on hold
Every Warp customer gets a dedicated Account Manager and Benefits Advisor included to guide them through payroll setup, multi-state expansion, and benefits selection. You'll never visit a government website, negotiate with tax agencies, or pay an accountant $150 per quarterly filing.
If you don't want to deal with navigating Virginia .gov portals, check out a demo of Warp to see how we can help you stop worrying about compliance and get back to building.
Tax data last verified: March 12, 2026