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Virginia Retirement Tax Guide for Richmond 55+ Buyers (2025)

Social Security, IRA withdrawals, pensions, military retirement, and property taxes — what Virginia actually taxes and what it does not.

Virginia is not a no-income-tax state. That is the most important sentence in this guide for buyers relocating from Florida, Texas, Tennessee, Nevada, or any other state without a broad income tax. Virginia taxes retirement income — selectively, with meaningful exemptions — and understanding exactly which income is taxed determines whether your retirement budget works as planned.

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What Virginia Taxes

Income TypeVirginia TreatmentNotes
Social Security benefits100% exemptNot taxed at Virginia state level regardless of amount
Military retirement payUp to $40,000 exemptFor Virginia residents 55+; verify current law
Traditional IRA distributionsFully taxableTaxed at 2%–5.75% depending on total income
401(k) / 403(b) distributionsFully taxableSame rate as IRA distributions
Pension income (private)Fully taxableNo private pension exemption in Virginia
Federal employee retirement (CSRS/FERS)Fully taxableVirginia does not exempt federal pensions
Roth IRA distributionsGenerally exemptQualified distributions are tax-free at federal level, no Virginia tax

Virginia Income Tax Rates

Taxable IncomeVirginia Tax Rate
$0 – $3,0002%
$3,001 – $5,0003%
$5,001 – $17,0005%
Over $17,0005.75%
Practical implication: A retired couple drawing $60,000 from traditional IRA accounts will pay Virginia income tax at effectively 5.75% on most of that — approximately $3,000–$3,450 per year in state income tax. Social Security is fully exempt regardless.

The Age Deduction for Residents 65+

Virginia provides an age deduction — a subtraction from Virginia adjusted gross income — for residents age 65 or older. For tax year 2025, the deduction is up to $12,000 per person if Virginia MAGI is $50,000 or less (single) or $75,000 or less (married filing jointly). The deduction phases out at higher income levels.

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Worked Examples

Example 1: Social Security-primary household Social Security (2 people): $48,000 EXEMPT Small IRA distribution: $15,000 taxable Age deduction (2 × $12K, capped): -$15,000 Virginia taxable income: $0 Virginia income tax: $0 Example 2: IRA-heavy household Social Security: $44,000 EXEMPT IRA distributions: $70,000 taxable Age deduction (income $70K): -$24,000 Virginia taxable income: $46,000 Virginia income tax (est.): ~$2,398 Example 3: Federal employee pension Social Security: $32,000 EXEMPT FERS pension: $55,000 FULLY TAXABLE IRA distributions: $20,000 taxable Age deduction: -$24,000 Virginia taxable income: $51,000 Virginia income tax (est.): ~$2,742
Federal employees take note: Virginia does not exempt federal pensions. A move from DC or Maryland — where federal pension treatment differs — may add a new Virginia income tax obligation on FERS or CSRS pension income.

Military Retirement

As of 2025, Virginia residents who are 55 or older may subtract up to $40,000 of military retirement income from Virginia taxable income. For a household drawing $60,000 in military retirement, only $20,000 is taxable — an effective Virginia tax of roughly $1,000. This is a meaningful advantage compared to civilian pension treatment.

No Estate or Inheritance Tax

Virginia has no estate tax and no inheritance tax. Heirs inheriting property in Virginia owe no state-level inheritance tax regardless of estate value. Federal rules still apply above the federal exemption threshold.

Virginia Filing Deadline: May 1

Virginia's state income tax filing deadline is May 1 — not April 15. Virginia and federal returns are filed separately; your Virginia return goes to the Virginia Department of Taxation.

Property Tax Senior Relief

Every county in Richmond's 55+ corridor — Goochland, New Kent, Hanover, Henrico, and Chesterfield — offers a senior property tax relief program for qualifying homeowners 65+. Apply through your county's Commissioner of the Revenue after closing. This benefit does not apply automatically.

This guide is for informational purposes only and does not constitute tax advice. Tax laws change; verify current rules with a Virginia-licensed CPA or tax attorney before making relocation decisions.

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