Virginia Tax Exemptions can reduce Virginia taxable income for qualifying individuals and families, making them an important part of preparing a state income tax return. Virginia currently allows a $930 personal exemption for yourself and, when applicable, your spouse, plus a $930 exemption for each qualifying dependent claimed under the state’s rules. Taxpayers age 65 or older may also qualify for an additional $800 exemption, and an additional $800 exemption is available for taxpayers who are considered blind for federal income tax purposes. These amounts are separate from the Virginia standard deduction, itemized deductions, tax credits, and certain income subtractions. Filing status can also affect how exemptions are claimed, especially for married couples filing separate Virginia returns, spouses using the Spouse Tax Adjustment, and part-year residents. Understanding Virginia personal exemptions, dependent exemptions, senior tax benefits, deductions, taxable income, and filing rules can help taxpayers avoid overlooking legitimate reductions when preparing their Virginia individual income tax return.
What Are Virginia Tax Exemptions?
A tax exemption generally reduces the amount of income used to calculate your Virginia income tax.
Virginia provides several individual income tax exemptions based on the taxpayer’s personal circumstances.
The main categories include:
- Personal exemptions
- Spouse exemptions
- Dependent exemptions
- Age exemptions
- Blindness exemptions
These exemptions should not be confused with tax credits.
A deduction or exemption generally reduces taxable income, while a tax credit generally reduces the tax itself after it has been calculated.
What Is The Virginia Personal Exemption?
Virginia allows a $930 personal exemption for each taxpayer.
If you file a qualifying married return, each spouse may generally receive a personal exemption of $930.
For example, a married couple who qualifies to claim an exemption for each spouse could have:
$930 + $930 = $1,860 in personal exemptions.
When couples use the Virginia Spouse Tax Adjustment, each spouse must claim his or her own personal exemption.
Filing status matters, so taxpayers should follow the instructions that apply to the specific Virginia return they are filing.
How Much Is The Virginia Dependent Exemption?
Virginia generally allows a $930 exemption for each qualifying dependent claimed on the taxpayer’s federal income tax return.
Imagine a married couple filing a qualifying Virginia return with two dependents.
Their basic exemptions could potentially include:
- $930 for the first spouse
- $930 for the second spouse
- $930 for dependent one
- $930 for dependent two
That would equal $3,720 in personal and dependent exemptions before considering any additional age or blindness exemptions.
Special rules may apply when the filing status used on the Virginia return differs from the filing status used federally.
Is There An Extra Exemption For Taxpayers Age 65 Or Older?
Yes.
Virginia provides an additional $800 exemption for each filer who is age 65 or older by January 1 under the applicable filing rules.
This age exemption is in addition to the regular $930 personal exemption.
For example, an eligible taxpayer age 67 could potentially claim:
- $930 personal exemption
- $800 additional age exemption
That creates $1,730 in exemptions before considering dependents or other qualifying items.
Virginia also has a separate age-related income deduction for certain taxpayers. That deduction is different from the $800 age exemption, so taxpayers should not treat the two as the same tax benefit.
Does Virginia Have A Blindness Exemption?
Yes.
A filer considered blind for federal income tax purposes may qualify for an additional $800 Virginia exemption.
A taxpayer who qualifies based on both age and blindness may potentially claim both additional exemptions along with the standard personal exemption.
Married couples using the Spouse Tax Adjustment must have each spouse claim his or her own qualifying age and blindness exemptions.
Do Part-Year Residents Receive Full Exemptions?
Not always.
Part-year Virginia residents generally must prorate their exemption amounts based on the portion of the year they were Virginia residents.
The Virginia part-year resident instructions include a worksheet for determining the appropriate prorated amount.
This is particularly important for someone who moved into or out of Virginia during the year.
Simply claiming the full exemption amounts without checking the part-year rules could produce an incorrect state return.
Are Virginia Exemptions The Same As The Standard Deduction?
No.
Exemptions and the standard deduction are separate parts of the Virginia tax calculation.
For Tax Year 2026, Virginia’s standard deduction remains:
- $8,750 for single filers
- $17,500 for married couples filing jointly
Married taxpayers filing separately generally have a standard deduction of $8,750 under the applicable rules.
A taxpayer may therefore receive personal exemptions and also claim the standard deduction when eligible.
Virginia has already enacted different standard deduction amounts beginning in later tax years, which is another reason to check the rules for the year you are filing.
How Many Exemptions Can You Claim?
Most taxpayers will generally claim the same number of personal and dependent exemptions reflected by their federal filing circumstances.
However, Virginia notes that the number can differ when the filing status on the Virginia return is different from the federal filing status.
For example, a couple who filed a joint federal return but must file separate Virginia returns may need to determine which spouse is entitled to claim particular dependents.
One taxpayer cannot simply divide a dependent exemption into fractions between two separate returns.
Following the Virginia filing instructions carefully is especially important in these situations.
How Do Exemptions Reduce Virginia Taxes?
An exemption reduces taxable income rather than providing a dollar-for-dollar reduction of the final tax bill.
Suppose a taxpayer qualifies for a $930 exemption. Their tax savings will not necessarily be $930.
Instead, the exemption reduces the amount of income that goes into the tax calculation.
The final savings depend on the taxpayer’s income, tax rate, deductions, filing status, and other tax provisions.
Virginia begins its individual income tax calculation with federal adjusted gross income and then applies state additions, subtractions, deductions, exemptions, and other applicable adjustments to determine Virginia taxable income.
Check Your Exemptions Before Filing
Virginia exemptions are easy to overlook because taxpayers often focus more heavily on deductions and credits.
Before filing, review whether you qualify for personal, spouse, dependent, age, or blindness exemptions.
Part-year residents and married taxpayers using different federal and Virginia filing statuses should pay particularly close attention to the special rules.
A quick review of the exemption section could help you avoid paying more Virginia income tax than the law requires.
Frequently Asked Questions
What Is The Virginia Personal Exemption?
Virginia allows a $930 personal exemption for qualifying taxpayers.
How Much Is The Dependent Exemption?
The Virginia dependent exemption is generally $930 per qualifying dependent.
Does Virginia Have An Age Exemption?
Yes. Qualifying taxpayers age 65 or older may claim an additional $800 exemption.
Is The Standard Deduction A Tax Exemption?
No. The standard deduction and Virginia personal exemptions are separate tax provisions.