Virginia · 2027 and beyond
Virginia in 2027 and beyond: what is already law, and what is still open
No statewide tax measure. The standard deduction rises to $9,200 and $18,400 for 2027. What is on the 2026 return, what starts with tax year 2027, and what is scheduled or conditional after that.
By Charles Trautman, EA, editor
Need to Know Tax · written from Virginia Department of Taxation (Virginia Tax) sources and the unofficial November 3 election returns, November 12, 2026 · not yet reviewed by a Virginia practitioner
No statewide tax measure. The standard deduction rises to $9,200 and $18,400 for 2027. This page keeps apart three things that get mixed together in the news: what is on the 2026 return you file in early 2027, what begins with tax year 2027, and what is scheduled, conditional or still undecided after that. Election figures are the unofficial November 3, 2026 returns and are not final until the state certifies them.
What the voters decided on November 3, 2026
No statewide tax measure was on the November 3, 2026 ballot in Virginia. Nothing voted on that day changes a Virginia return.
This return, next year, and later
| When | What applies |
|---|---|
| The 2026 return, filed in early 2027 | The standard deduction is $8,750 single and $17,500 joint. |
| The refundable earned income credit is 20% of the federal credit. | |
| Conformity is now fixed at December 31, 2025; the federal deductions taken after AGI do not reach the Virginia return. | |
| The estimated-payment threshold is $1,000, up from $150. | |
| Starting with tax year 2027 | The standard deduction rises to $9,200 single and $18,400 joint. |
| In localities where voters approved it on November 3, an added local sales tax of up to 1% for school construction begins. | |
| 2028 and later, or conditional | The standard deduction is $9,300 and $18,600 for 2028 and 2029, then reverts in 2030 unless extended. |
| The refundable earned income credit runs through 2029. | |
| A free state electronic filing program is required beginning with tax year 2028 returns. |
Items under 2027 and later do not change the 2026 return. They matter for 2027 withholding, estimated payments and planning. The detail behind each line is in the other Virginia articles.
The 2025 federal law and the Virginia return
On February 20, 2026 Virginia ended rolling conformity and fixed its link to the federal code at December 31, 2025. It starts from federal AGI, so the tips, overtime, car-loan and senior deductions pass it by.
That is the reason a change on the federal return, such as the deductions for tips, overtime and people 65 and older, may or may not show up on the Virginia return. The federal side is in The new deductions for tips, overtime and seniors.
What to watch
The 2027 session, and the 2030 reversion of the standard deduction. When something on this page changes, the change is logged on the updates page with its date.
What to bring
- Your 2026 federal and Virginia returns, once filed, to set 2027 withholding and estimated payments against them
- Your last pay stub of 2026 and the first of 2027, to see whether withholding changed
- Any notice from the state about a 2027 rate, credit or filing change
Questions people ask
Does anything here change the Virginia return I file in early 2027?
Only what is listed under the 2026 return. Everything listed under 2027 or later affects withholding, estimated payments and planning, not the return for 2026.
How will I know if this page changes?
Every change is logged on the updates page with its date and the article it affects. State legislatures meet in early 2027 and some act before the filing deadline.
Virginia, after the election
No statewide tax measure. The standard deduction rises to $9,200 and $18,400 for 2027.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
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Sources and where to check
- Virginia Tax news: Rolling Conformity Replaced with a Fixed Date of December 31, 2025 (February 20, 2026)
- Virginia Tax news: New Virginia Tax Laws (July 7, 2026)
- Virginia LIS, HB 30 (2026 Special Session I) conference report, Item 4-14 #1c: standard deduction and EITC
- 2025 Form 760 instructions (What’s New: estimated tax threshold for 2026)
- Virginia Tax: Military Benefits Subtraction FAQ
- Virginia Tax news listing (Labor Day 2026 system upgrade notice)
- Virginia Department of Elections: November 2026 constitutional amendments and local referenda
- Virginia Tax: Retail Sales and Use Tax rates by region