Income Tax Rates

If your Virginia taxable income is not over $3,000, the tax is 2% of your Virginia taxable income. If your income is higher, the following rates apply:

Income OverBut Not OverYour Tax IsOf Excess Over
$3,000$5,000$60 + 3%$3,000
$5,000$17,000$120 + 5%$5,000
$17,000n/a$720 + 5.75%$17,000

Taxpayers who have received correspondence from the Department of Taxation concerning their return may contact the Commissioner of the Revenue at 804-492-4280 for assistance, or may call the Department of Taxation at the number indicated on their correspondence, or call 804-367-8031.

Estimated Tax Payments

Taxpayers who make estimated tax payments are required to file Form 760ES Voucher 1 annually on or before May 1, with the Commissioner of the Revenue's office. All subsequent payments are sent to the Treasurer of Cumberland County and should be filed in accordance with the due date on the respective voucher.