The income tax rate schedule for Virginia is as follows:

If your Virginia taxable income is: 

Over	But Not Over	Rate	Of Excess Over
$0	$3,000	2%
$3,000	$5,000	$60 + 3%	$3,000
$5,000	$17,000	$120 + 5%	$5,000
$17,000	...	$720 + 5.75%	$17,000

Or use the Tax Calculator.

If you are married filing jointly (resident return, form 760), you may be allowed a Spouse Tax Adjustment (up to $259) based on the amount of Virginia adjusted gross income attributable to each taxpayer.

If your income is below the poverty threshold, you may be allowed a Credit for Low Income (up to the amount of Virginia tax).  For information on qualifying for this credit, please see CLI information on Department of Taxation's website.