{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-320.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-320.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-320.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-320.html"}],"law_id":62270,"edition_id":1,"section_id":62270,"structure_id":15071,"section_number":"58.1-320","catch_line":"Imposition of tax","history":"Code 1950, \u00a7\u00a7 58-151.03, 58-151.011; 1971, Ex. Sess., c. 171; 1972, cc. 310, 563; 1978, cc. 159, 796; 1981, c. 402; 1984, c. 675; 1987, c. 9.","full_text":"A tax is hereby annually imposed on the Virginia taxable income for each taxable year of every individual as follows:\n\t\tTwo percent on income not exceeding $3,000;\n\t\tThree percent on income in excess of $3,000, but not in excess of $5,000;\n\t\tFive percent on income in excess of $5,000, but not in excess of $12,000 for taxable years beginning before January 1, 1987;\n\t\tFive percent on income in excess of $5,000 but not in excess of $14,000 for taxable years beginning January 1, 1987, through December 31, 1987;\n\t\tFive percent on income in excess of $5,000 but not in excess of $15,000 for taxable years beginning January 1, 1988, through December 31, 1988;\n\t\tFive percent on income in excess of $5,000 but not in excess of $16,000 for taxable years beginning January 1, 1989, through December 31, 1989;\n\t\tFive percent on income in excess of $5,000 but not in excess of $17,000 for taxable years beginning January 1, 1990;\n\t\tFive and three-quarters percent on income in excess of $12,000 for taxable years beginning before January 1, 1987;\n\t\tFive and three-quarters percent on income in excess of $14,000 for taxable years beginning January 1, 1987, through December 31, 1987;\n\t\tFive and three-quarters percent on income in excess of $15,000 for taxable years beginning January 1, 1988, through December 31, 1988;\n\t\tFive and three-quarters percent on income in excess of $16,000 for taxable years beginning January 1, 1989, through December 31, 1989; and\n\t\tFive and three-quarters percent on income in excess of $17,000 for taxable years beginning on and after January 1, 1990.","order_by":null,"text":{"0":{"id":227103,"text":"A tax is hereby annually imposed on the Virginia taxable income for each taxable year of every individual as follows:\n\t\tTwo percent on income not exceeding $3,000;\n\t\tThree percent on income in excess of $3,000, but not in excess of $5,000;\n\t\tFive percent on income in excess of $5,000, but not in excess of $12,000 for taxable years beginning before January 1, 1987;\n\t\tFive percent on income in excess of $5,000 but not in excess of $14,000 for taxable years beginning January 1, 1987, through December 31, 1987;\n\t\tFive percent on income in excess of $5,000 but not in excess of $15,000 for taxable years beginning January 1, 1988, through December 31, 1988;\n\t\tFive percent on income in excess of $5,000 but not in excess of $16,000 for taxable years beginning January 1, 1989, through December 31, 1989;\n\t\tFive percent on income in excess of $5,000 but not in excess of $17,000 for taxable years beginning January 1, 1990;\n\t\tFive and three-quarters percent on income in excess of $12,000 for taxable years beginning before January 1, 1987;\n\t\tFive and three-quarters percent on income in excess of $14,000 for taxable years beginning January 1, 1987, through December 31, 1987;\n\t\tFive and three-quarters percent on income in excess of $15,000 for taxable years beginning January 1, 1988, through December 31, 1988;\n\t\tFive and three-quarters percent on income in excess of $16,000 for taxable years beginning January 1, 1989, through December 31, 1989; and\n\t\tFive and three-quarters percent on income in excess of $17,000 for taxable years beginning on and after January 1, 1990.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15071,"edition_id":1,"name":"Individual Income Tax","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:51:58","date_modified":"2026-06-26 03:51:58","permalink":{"id":253971,"object_type":"structure","relational_id":15071,"identifier":"2","token":"58.1\/I\/3\/2","url":"\/58.1\/I\/3\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":62270,"structure_id":15071,"section_number":"58.1-320","catch_line":"Imposition of tax","url":"\/58.1-320\/","token":"58.1\/I\/3\/2\/58.1-320","metadata":false},{"id":77087,"structure_id":15071,"section_number":"58.1-321","catch_line":"Exemptions and exclusions","url":"\/58.1-321\/","token":"58.1\/I\/3\/2\/58.1-321","metadata":false},{"id":74654,"structure_id":15071,"section_number":"58.1-322","catch_line":"Virginia taxable income of residents","url":"\/58.1-322\/","token":"58.1\/I\/3\/2\/58.1-322","metadata":false},{"id":85168,"structure_id":15071,"section_number":"58.1-322.01","catch_line":"Virginia taxable income; additions","url":"\/58.1-322.01\/","token":"58.1\/I\/3\/2\/58.1-322.01","metadata":false},{"id":81784,"structure_id":15071,"section_number":"58.1-322.02","catch_line":"Virginia taxable income; subtractions","url":"\/58.1-322.02\/","token":"58.1\/I\/3\/2\/58.1-322.02","metadata":false},{"id":79461,"structure_id":15071,"section_number":"58.1-322.03","catch_line":"Virginia taxable income; deductions","url":"\/58.1-322.03\/","token":"58.1\/I\/3\/2\/58.1-322.03","metadata":false},{"id":67865,"structure_id":15071,"section_number":"58.1-322.04","catch_line":"Virginia taxable income; additional modifications","url":"\/58.1-322.04\/","token":"58.1\/I\/3\/2\/58.1-322.04","metadata":false},{"id":82610,"structure_id":15071,"section_number":"58.1-322.1","catch_line":"Expired","url":"\/58.1-322.1\/","token":"58.1\/I\/3\/2\/58.1-322.1","metadata":false},{"id":68261,"structure_id":15071,"section_number":"58.1-322.2","catch_line":"Expired","url":"\/58.1-322.2\/","token":"58.1\/I\/3\/2\/58.1-322.2","metadata":false},{"id":60516,"structure_id":15071,"section_number":"58.1-323","catch_line":"Repealed","url":"\/58.1-323\/","token":"58.1\/I\/3\/2\/58.1-323","metadata":false},{"id":87236,"structure_id":15071,"section_number":"58.1-323.1","catch_line":"Repealed","url":"\/58.1-323.1\/","token":"58.1\/I\/3\/2\/58.1-323.1","metadata":false},{"id":76604,"structure_id":15071,"section_number":"58.1-324","catch_line":"Married individuals","url":"\/58.1-324\/","token":"58.1\/I\/3\/2\/58.1-324","metadata":false},{"id":57460,"structure_id":15071,"section_number":"58.1-325","catch_line":"Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders","url":"\/58.1-325\/","token":"58.1\/I\/3\/2\/58.1-325","metadata":false},{"id":86632,"structure_id":15071,"section_number":"58.1-326","catch_line":"Married individuals when one nonresident","url":"\/58.1-326\/","token":"58.1\/I\/3\/2\/58.1-326","metadata":false}],"next_section":{"id":77087,"structure_id":15071,"section_number":"58.1-321","catch_line":"Exemptions and exclusions","url":"\/58.1-321\/","token":"58.1\/I\/3\/2\/58.1-321","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-320\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1972, chapters 310 and 563; in 1978, chapters 159 and 796; in 1981, chapter 402; in 1984, chapter 675; in 1987, chapter 9.<\/p>","references":[{"id":61784,"section_number":"2.2-1616","catch_line":"Creation, administration, and management of the Small Business Investment Grant Fund","order_by":null,"url":"\/2.2-1616\/"},{"id":84380,"section_number":"2.2-2751","catch_line":"Program enrollment; participating employer liability and status under the Program","order_by":null,"url":"\/2.2-2751\/"},{"id":62909,"section_number":"2.2-4321.1","catch_line":"Prohibited contracts; exceptions; determination by Department of Taxation; appeal; remedies","order_by":null,"url":"\/2.2-4321.1\/"},{"id":76636,"section_number":"36-158","catch_line":"Definitions","order_by":null,"url":"\/36-158\/"},{"id":85900,"section_number":"58.1-1817","catch_line":"Installment agreements for the payment of taxes","order_by":null,"url":"\/58.1-1817\/"},{"id":59829,"section_number":"58.1-1840.2","catch_line":"Virginia Tax Amnesty Program","order_by":null,"url":"\/58.1-1840.2\/"},{"id":77087,"section_number":"58.1-321","catch_line":"Exemptions and exclusions","order_by":null,"url":"\/58.1-321\/"},{"id":65718,"section_number":"58.1-332.2","catch_line":"(Applicable for taxable years beginning on or after January 1, 2007) Definition of income tax","order_by":null,"url":"\/58.1-332.2\/"},{"id":73300,"section_number":"58.1-334","catch_line":"Tax credit for purchase of conservation tillage equipment","order_by":null,"url":"\/58.1-334\/"},{"id":80901,"section_number":"58.1-337","catch_line":"Tax credit for purchase of conservation tillage and precision agriculture equipment","order_by":null,"url":"\/58.1-337\/"},{"id":61287,"section_number":"58.1-339.10","catch_line":"Riparian forest buffer protection for waterways tax 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credit","order_by":null,"url":"\/58.1-339.6\/"},{"id":77593,"section_number":"58.1-339.7","catch_line":"Livable Home Tax Credit","order_by":null,"url":"\/58.1-339.7\/"},{"id":59088,"section_number":"58.1-339.8","catch_line":"Income tax credit for low-income taxpayers","order_by":null,"url":"\/58.1-339.8\/"},{"id":82371,"section_number":"58.1-360","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-360\/"},{"id":59823,"section_number":"58.1-390.1","catch_line":"Definitions","order_by":null,"url":"\/58.1-390.1\/"},{"id":68682,"section_number":"58.1-390.3","catch_line":"Elective income tax on pass-through entities","order_by":null,"url":"\/58.1-390.3\/"},{"id":74602,"section_number":"58.1-399","catch_line":"Reporting and payment requirements for a partnership subject to a final federal adjustment","order_by":null,"url":"\/58.1-399\/"},{"id":79092,"section_number":"58.1-399.1","catch_line":"Elective payment by a partnership","order_by":null,"url":"\/58.1-399.1\/"},{"id":62311,"section_number":"58.1-439","catch_line":"Major business facility job tax credit","order_by":null,"url":"\/58.1-439\/"},{"id":76474,"section_number":"58.1-439.10","catch_line":"Tax credit for purchase of waste motor oil burning equipment","order_by":null,"url":"\/58.1-439.10\/"},{"id":80405,"section_number":"58.1-439.12:02","catch_line":" Biodiesel and green diesel fuels producers tax credit","order_by":null,"url":"\/58.1-439.12_02\/"},{"id":77683,"section_number":"58.1-439.12:03","catch_line":"Motion picture production tax credit","order_by":null,"url":"\/58.1-439.12_03\/"},{"id":82387,"section_number":"58.1-439.12:04","catch_line":"Tax credit for participating landlords","order_by":null,"url":"\/58.1-439.12_04\/"},{"id":57964,"section_number":"58.1-439.12:05","catch_line":"Green and alternative energy job creation tax credit","order_by":null,"url":"\/58.1-439.12_05\/"},{"id":66012,"section_number":"58.1-439.12:06","catch_line":"International trade facility tax credit","order_by":null,"url":"\/58.1-439.12_06\/"},{"id":58192,"section_number":"58.1-439.12:07","catch_line":"Telework expenses tax credit","order_by":null,"url":"\/58.1-439.12_07\/"},{"id":84261,"section_number":"58.1-439.12:08","catch_line":"Research and development expenses tax credit","order_by":null,"url":"\/58.1-439.12_08\/"},{"id":54175,"section_number":"58.1-439.12:09","catch_line":"Barge and rail usage tax credit","order_by":null,"url":"\/58.1-439.12_09\/"},{"id":78639,"section_number":"58.1-439.12:10","catch_line":"Virginia port volume increase tax credit","order_by":null,"url":"\/58.1-439.12_10\/"},{"id":85547,"section_number":"58.1-439.12:11","catch_line":"Major research and development expenses tax credit","order_by":null,"url":"\/58.1-439.12_11\/"},{"id":65654,"section_number":"58.1-439.12:12","catch_line":"Food donation tax credit","order_by":null,"url":"\/58.1-439.12_12\/"},{"id":71554,"section_number":"58.1-439.18","catch_line":"Definitions","order_by":null,"url":"\/58.1-439.18\/"},{"id":55593,"section_number":"58.1-439.21","catch_line":"Tax credit; amount; limitation; carry over","order_by":null,"url":"\/58.1-439.21\/"},{"id":79905,"section_number":"58.1-439.24","catch_line":"Donations by individuals","order_by":null,"url":"\/58.1-439.24\/"},{"id":58634,"section_number":"58.1-439.26","catch_line":"Tax credit for donations to certain scholarship foundations","order_by":null,"url":"\/58.1-439.26\/"},{"id":63459,"section_number":"58.1-439.29","catch_line":"Definitions","order_by":null,"url":"\/58.1-439.29\/"},{"id":58298,"section_number":"58.1-439.4","catch_line":"Day-care facility investment tax credit","order_by":null,"url":"\/58.1-439.4\/"},{"id":81908,"section_number":"58.1-439.6","catch_line":"Worker retraining tax 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credit","order_by":null,"url":"\/59.1-280.1\/"}],"refers_to":false,"permalink":{"id":253973,"object_type":"law","relational_id":62270,"identifier":"58.1-320","token":"58.1\/I\/3\/2\/58.1-320","url":"\/58.1-320\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-320\/","token":"58.1\/I\/3\/2\/58.1-320","dublin_core":{"Title":"Imposition of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-320","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>A tax is hereby annually imposed on the Virginia taxable income for each taxable year of every <span class=\"dictionary\">individual<\/span> as follows:\n\t\tTwo percent on income not exceeding $3,000;\n\t\tThree percent on income in excess of $3,000, but not in excess of $5,000;\n\t\tFive percent on income in excess of $5,000, but not in excess of $12,000 for taxable years beginning before January 1, 1987;\n\t\tFive percent on income in excess of $5,000 but not in excess of $14,000 for taxable years beginning January 1, 1987, through December 31, 1987;\n\t\tFive percent on income in excess of $5,000 but not in excess of $15,000 for taxable years beginning January 1, 1988, through December 31, 1988;\n\t\tFive percent on income in excess of $5,000 but not in excess of $16,000 for taxable years beginning January 1, 1989, through December 31, 1989;\n\t\tFive percent on income in excess of $5,000 but not in excess of $17,000 for taxable years beginning January 1, 1990;\n\t\tFive and three-quarters percent on income in excess of $12,000 for taxable years beginning before January 1, 1987;\n\t\tFive and three-quarters percent on income in excess of $14,000 for taxable years beginning January 1, 1987, through December 31, 1987;\n\t\tFive and three-quarters percent on income in excess of $15,000 for taxable years beginning January 1, 1988, through December 31, 1988;\n\t\tFive and three-quarters percent on income in excess of $16,000 for taxable years beginning January 1, 1989, through December 31, 1989; and\n\t\tFive and three-quarters percent on income in excess of $17,000 for taxable years beginning on and after January 1, 1990.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nIMPOSITION OF TAX (\u00a7 58.1-320)\n\nA tax is hereby annually imposed on the Virginia taxable income for each taxable\nyear of every individual as follows:\n\t\tTwo percent on income not exceeding $3,000;\n\t\tThree percent on income in excess of $3,000, but not in excess of $5,000;\n\t\tFive percent on income in excess of $5,000, but not in excess of $12,000 for\ntaxable years beginning before January 1, 1987;\n\t\tFive percent on income in excess of $5,000 but not in excess of $14,000 for\ntaxable years beginning January 1, 1987, through December 31, 1987;\n\t\tFive percent on income in excess of $5,000 but not in excess of $15,000 for\ntaxable years beginning January 1, 1988, through December 31, 1988;\n\t\tFive percent on income in excess of $5,000 but not in excess of $16,000 for\ntaxable years beginning January 1, 1989, through December 31, 1989;\n\t\tFive percent on income in excess of $5,000 but not in excess of $17,000 for\ntaxable years beginning January 1, 1990;\n\t\tFive and three-quarters percent on income in excess of $12,000 for taxable\nyears beginning before January 1, 1987;\n\t\tFive and three-quarters percent on income in excess of $14,000 for taxable\nyears beginning January 1, 1987, through December 31, 1987;\n\t\tFive and three-quarters percent on income in excess of $15,000 for taxable\nyears beginning January 1, 1988, through December 31, 1988;\n\t\tFive and three-quarters percent on income in excess of $16,000 for taxable\nyears beginning January 1, 1989, through December 31, 1989; and\n\t\tFive and three-quarters percent on income in excess of $17,000 for taxable\nyears beginning on and after January 1, 1990.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-151.03, 58-151.011; 1971, Ex. Sess., c. 171; 1972,\ncc. 310, 563; 1978, cc. 159, 796; 1981, c. 402; 1984, c. 675; 1987, c. 9.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}