How many exemptions should I claim in Virginia?
On Virginia's VA-4, a single filer with no dependents usually claims 1 and a married couple 2, plus one for each dependent. Each exemption takes $930 a year off the wages Virginia withholding is figured on. On a $60,000 salary paid every two weeks, one exemption more than that raises each paycheck by about $2.06. Claiming fewer means more withheld now and a bigger refund later.
How to count your exemptions on the VA-4
You count 1 exemption for yourself, 1 for your spouse if your spouse isn't claiming it on their own certificate, and 1 for each dependent. Each of those takes $930 a year off the wages withholding is figured on. Being 65 or older or blind goes on a separate line.
The VA-4 has no filing status, and every employee gets the same standard deduction in the withholding formula, married or not.
If you never file a VA-4, your employer withholds with zero exemptions.
Virginia withholding by number of exemptions
Single filer earning $60,000 a year, paid every two weeks, federal W-4 with no adjustments. The highlighted row is the usual count for a single filer with no dependents.
| Exemptions | Virginia tax withheld | Take-home pay |
|---|---|---|
| 0 | $103.44 | $1,834.64 |
| 1 | $101.38 | $1,836.70 |
| 2 | $99.32 | $1,838.75 |
| 3 | $97.27 | $1,840.81 |
| 4 | $95.21 | $1,842.87 |
| 5 | $93.15 | $1,844.92 |
Married couple on one $100,000 income, paid every two weeks:
| Exemptions | Virginia tax withheld | Take-home pay |
|---|---|---|
| 0 | $191.90 | $3,066.18 |
| 1 | $189.84 | $3,068.23 |
| 2 | $187.79 | $3,070.29 |
| 3 | $185.73 | $3,072.35 |
| 4 | $183.67 | $3,074.40 |
| 5 | $181.62 | $3,076.46 |
Should you claim more or fewer?
Exemptions only change how much is withheld during the year. Your actual Virginia tax is settled on your state return. Claim more than you qualify for and you may owe at tax time. Claim fewer and you get the difference back as a refund. If you would rather keep the count simple, most forms also let you ask for an extra dollar amount from each paycheck.
The federal Form W-4 dropped allowances in 2020, so your federal and Virginia forms work differently. See how many allowances to claim and how to fill out a W-4. To see your own numbers, open the Virginia paycheck calculator and set the exemptions under the state form step.
Sources
Virginia Tax, Form VA-4 and Virginia Tax, employer withholding instructions. Withholding figures come from the same 2026 formulas the calculator uses; see how we calculate.