Personal Taxes

A complete description of taxes is available for download (.pdf file). For further information, contact the Virginia Department of Taxation or the Fairfax County Department of Tax Administration.

State Personal Taxes

Individual Income Tax — The Virginia individual income tax rate is 2 percent on the first $3,000 of taxable income increasing to 5.75 percent of income above $17,000. Generally, an employer who pays wages to one or more employees must deduct and withhold state income tax from those wages.

County Personal Taxes

Personal Property Tax — This tax is levied on automobiles, trucks, motor homes, motorcycles, trailers, campers, boats, outboard motors and airplanes. The current personal property tax rate is $4.57 per $100 of assessed value. The personal property tax is being phased out for certain private use vehicles in Virginia under the Personal Property Tax Relief Act of 1998. The Personal Property Tax Relief Act of 1998 does not eliminate the personal property tax. The phase-out is not automatic and is subject to the availability of funds at the state level. The tax credit for qualified vehicles is currently 70 percent on the first $20,000 of vehicle value only.

Real Property Tax — Residential real property is assessed at 100 percent of its market value as of January 1 of each year. The tax rate is $1.150 per $100 of assessed value. To fund town services, the towns of Vienna and Herndon levy an additional real property tax of $0.23 and $0.27 per $100 of assessed value, respectively. Individuals and businesses located in Vienna and Herndon should contact the town government offices to determine other taxes or tax exemption that may apply.