Virginia Bonus Tax Calculator 2026
Virginia allows a flat 5.75% state withholding on a bonus — its top income tax rate — when tax is already withheld from your regular pay.
Bonus check calculator
5.75%, if tax already comes out of your pay
Virginia Tax's Employer Withholding Instructions (Rev. 05/25) describe two treatments. Bonuses and vacation pay included in a regular payment are added to the period's wages. A supplemental payment made separately is added to the current or last regular payroll, taxed on the total, and the tax on the regular wages alone is subtracted. "However, if supplemental wage payments are paid and tax has been withheld from the employee's regular wages, the employer may determine the tax to be withheld by using a flat percentage rate of 5.75%, without allowance for exemption and without reference to any regular payment of wages." At 5.75%, $5,000 carries $287.50 and $10,000 $575.00.
The withholding tables were updated in July 2025
The same instructions include withholding tables for wages paid after July 1, 2025. Those affect regular paychecks and the aggregate method; the 5.75% flat option is unchanged.
The aggregate procedure step by step
When the flat rate isn't used, Virginia's instructions spell out four steps: add the supplemental payment to the regular wages for the current payroll period or the last regular period in the same calendar year; compute the tax on that total with the tables or formula; compute the tax on the regular wages alone; and withhold the difference from the supplemental payment. Employers must use these steps if no Virginia tax is withheld from your regular wages.
| Rule | Optional flat 5.75% when tax is withheld from regular wages |
|---|---|
| Valid through | December 31, 2026 |
| Documents | Employer Withholding Instructions (Rev. 05/25) |
| Agency | Virginia Tax |
| Federal income tax | −$1,100.00 |
| Social Security | −$310.00 |
| Medicare | −$72.50 |
| Virginia income tax | −$287.50 |
| Net | $3,230.00 |