Income Tax

This is the 2025 edition of the code. There is not the current edition. Browse all editions.

This is Chapter 3 of the Code of Virginia, titled “Income Tax.” It is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

Article 1	General Provisions
Article 2	Individual Income Tax
Article 3	Tax Credits for Individuals
Article 4	Accounting, Returns, Procedures for Individuals
Article 6	Taxation of Estates and Trusts
Article 7	Tax Credits for Estates and Trusts
Article 8	Accounting, Returns, Procedures for Estates and Trusts
Article 9	Taxation of Partnerships
Article 9.1	Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits
Article 10	Taxation of Corporations
Article 13	Tax Credits for Corporations
Article 13.1	Grants for Investment and Research and Development in Tobacco-Dependent Localities
Article 13.2	Neighborhood Assistance Act Tax Credit
Article 13.3	Education Improvement Scholarships Tax Credits
Article 13.4	Virginia Housing Opportunity Tax Credit Act
Article 14	Accounting, Returns, Procedures for Corporations
Article 16	Income Tax Withholding
Article 16.1	Withholding by Pass-Through Entities
Article 19	Estimated Tax
Article 20	Estimated Taxes of Corporations
Article 20.1	Virginia Land Conservation Incentives Act of 1999
Article 21	Setoff Debt Collection Act
Article 22	Local Income Tax