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Virginia State Tax Information

Looking for Virginia state tax information? We provide the latest resources on state tax, unemployment, income tax and more.


Virginia Department of Taxation

Virginia Employment Commission





Withholding Requirements:

  • Register as an employer by completing form R-1 or online by clicking here
  • Employee's Income Tax Withholding Exemption Certificate: Form VA-4
  • Withholding Method = formula
  • Supplemental Rate = Withhold at 5.75% of the total.

Local Taxes:


State Unemployment Insurance (SUI):

Benefit ratio formula

Wage base is $8,000 for 2019 and 2018
Rates range from 0.11% to 6.21%
New employers use 2.51% to 6.21% in 2019 (includes a pool-cost charge of 0.01%)
Foreign contractors doing business in VA use 6.21% in 2019

State Disability Insurance (SDI):


State Labor Laws:

Minimum Wage -The Federal minimum wage rate applies.

Termination Pay - Fired/Quit - next regular payday.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Virginia New Hire Reporting form to:

Virginia New Hire Reporting Center
PO Box 3757
Dublin, Oh 43016
Phone: 800-979-9014
Fax: 800-688-2680

To report online click here

Remit Withholding for Child Support to:

Division of Support Enforcement
Department of Social Services
PO Box 570
Richmond, VA 23218-0570
Phone: 800-468-8894

to report online click here

Reciprocal States:

Kentucky, Maryland, Pennsylvania, Washington DC, West Virginia


For paycheck calculation visit the Virginia Paycheck Calculator of PaycheckCity. is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about Virginia state tax, articles, federal tax information and state tax information.

TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.