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Virginia Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 58.1-320, et seq. |
| Who is Required to File | Individuals, estates, and trusts; Partnerships are not taxable; Estates and trusts are subject to tax on their Virginia taxable income; Local taxes may be required |
| Rate | First $3,000, 2%; Next $2,000, 3%; Next $12,000, 5%; Over $17,000, 5.75% |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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