Pennsylvania / Virginia tax reciprocity
Each pair below is taxed by the RESIDENCE state, not the work state — the work state agrees not to withhold. Figures are illustrative, on a $75,000 salary.
Who taxes you, and what to file
The certificate goes to your employer in the state you work in. Figures are state income tax on $75,000, single, no dependents.
| Work in | Live in | Certificate to file | Tax under reciprocity | If the work state taxed you |
|---|---|---|---|---|
| Pennsylvania | Virginia | REV-419 | $3,498 | $2,303 |
| Virginia | Pennsylvania | VA-4 | $2,303 | $3,498 |
The last column is hypothetical — what the work state would take with no agreement in place. It is not a second bill.
Conditions you have to meet
This calculator cannot check these. The figures above assume they are met.
- Work in Virginia, live in Pennsylvania
- The employee must be present in Virginia 183 days or less, not maintain an abode in Virginia, and receive only wage or salary income in Virginia.
Does this cancel the local city or county tax?
Reciprocity is a state income tax concept. A local wage tax is a separate levy and can survive it.
- Working in Pennsylvania
- Pennsylvania LOCAL earned income tax (Act 32) is NOT waived. PA Revenue disclaims jurisdiction over Act 32 and directs inquiries to DCED, whose Act 32 Policy & Procedure Manual states that non-residents of Pennsylvania "should have the earned income tax withheld from their compensation at the nonresident tax rate that has been determined for that location where the employee works" — generally up to 1%.
Sources
- Pennsylvania: PA Dept. of Revenue — REV-415, General Information for Withholding Pennsylvania Personal Income Tax — https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/employerwithholding/documents/rev-415.pdf
- Virginia: Virginia Dept. of Taxation — Reciprocity — https://www.tax.virginia.gov/reciprocity
Run your own Pennsylvania / Virginia numbers
Opens on work in Pennsylvania, live in Virginia. Change the salary, either state, or filing status below.
Pennsylvania / Virginia: common questions
Does Pennsylvania tax Virginia residents who work there?
No. Pennsylvania does not withhold its state income tax from a Virginia resident's wages under the reciprocity relationship in effect for 2026 — that income is taxed by Virginia instead. File REV-419 with your Pennsylvania employer to stop the withholding. Source: PA Dept. of Revenue — REV-415, General Information for Withholding Pennsylvania Personal Income Tax.
Does Virginia tax Pennsylvania residents who work there?
No. Virginia does not withhold its state income tax from a Pennsylvania resident's wages under the reciprocity relationship in effect for 2026 — that income is taxed by Pennsylvania instead. File VA-4 with your Virginia employer to stop the withholding. Source: Virginia Dept. of Taxation — Reciprocity.
Does reciprocity also cancel the local city or county tax?
Not necessarily — reciprocity is a state income tax concept, and a local wage tax is a separate levy that can survive it. Pennsylvania: Pennsylvania LOCAL earned income tax (Act 32) is NOT waived. PA Revenue disclaims jurisdiction over Act 32 and directs inquiries to DCED, whose Act 32 Policy & Procedure Manual states that non-residents of Pennsylvania "should have the earned income tax withheld from their compensation at the nonresident tax rate that has been determined for that location where the employee works" — generally up to 1%.
Are there conditions I have to meet to qualify?
Yes — and this calculator cannot check them for you, so confirm each one applies before relying on the figures above. Working in Virginia while living in Pennsylvania: The employee must be present in Virginia 183 days or less, not maintain an abode in Virginia, and receive only wage or salary income in Virginia.
Other pairs involving these states
See all 32 state reciprocity pairs →