State credits
Virginia earned income tax credit
Virginia turned part of its credit into a refundable one in 2022, then raised the refundable share to 20% of the federal amount.
Virginia and federal earned income credit calculator
Credits for tax year 2025, head of household, 2 qualifying children
$11,238
| Federal EITC | $6,167 |
| Virginia Earned Income Tax Credit | $1,233 |
| Child tax credit, lowers your tax | $438 |
| Additional child tax credit, refundable | $3,400 |
Phase-out: each extra dollar lowers the federal credit; federal maximum $7,152, nothing from $57,310.
$562 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the Virginia creditThe Virginia Earned Income Tax Credit equals 20% of the federal earned income credit, and for tax years 2025 to 2029 that amount is refundable. A family with two children at the 2025 federal maximum of $7,152 receives $1,430; with one child, $866; with three or more, $1,609; a worker without a child, up to $130. It is claimed on Schedule ADJ of Form 760. Virginia keeps a separate nonrefundable credit for low-income individuals, and a household eligible for both takes the one that suits it, since they cannot be combined; the calculator shows the refundable 20%. The Department of Taxation explains both on the same page. The federal eligibility rules apply, including the Social Security number test and the age range for a worker without a child.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Virginia credit in one table
| Name | Virginia Earned Income Tax Credit |
| Form | Form 760, Schedule ADJ |
| Administered by | Virginia Department of Taxation |
| Tax year 2025 | 20% of the federal credit |
| Tax year 2026 | 20% of the federal credit |
| Refundable | refundable |
| ITIN filers | not accepted (same SSN rule as federal) |
| Worker without a qualifying child | federal age rule, 25 to 64 |
Two Virginia credits
The low-income individuals credit is a fixed amount per exemption against tax. The Department of Taxation page sets out how a household chooses between it and the earned income credit.
Virginia credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $77 | $342 | $402 | $452 |
| $10,000 | $130 | $682 | $802 | $902 |
| $15,000 | $62 | $866 | $1,202 | $1,352 |
| $20,000 | $0 | $866 | $1,430 | $1,609 |
| $25,000 | $0 | $812 | $1,360 | $1,539 |
| $30,000 | $0 | $652 | $1,149 | $1,328 |
| $40,000 | $0 | $333 | $728 | $907 |
| $50,000 | $0 | $13 | $307 | $486 |
| $60,000 | $0 | $0 | $0 | $64 |