F-1 OPT · State comparison · 2026
On $180,000, a F-1 OPT keeps $3,350 more per year in Virginia than in District of Columbia (1.86% of gross).
Side-by-side breakdown
| Line item | District of Columbia | Virginia | Δ (Virginia − District of Columbia) |
|---|---|---|---|
| Gross salary | $180,000 | $180,000 | — |
| Federal income tax | $35,798 | $35,798 | — |
| Social Security | $0 | $0 | — |
| Medicare | $0 | $0 | — |
| Additional Medicare | $0 | $0 | — |
| State income tax | $13,700 | $10,350 | −$3,350 |
| State SDI / payroll | $0 | $0 | — |
| Take-home pay | $130,502 | $133,852 | +$3,350 |
Effective rate: District of Columbia 27.50% · Virginia 25.64%. Δ row reads "Virginia minus District of Columbia" — positive (red) means Virginia is more expensive.
Compare at other salaries
Frequently asked questions
Specific to this visa, state, and salary. Sourced to IRS, SSA, and state DOR.
District of Columbia vs. Virginia: which has lower taxes for a F-1 OPT earning $180,000?
For a single-filer F-1 OPT grossing $180,000, Virginia nets approximately $3,350 more per year (1.86% of gross) than District of Columbia. Virginia take-home: $133,852. District of Columbia take-home: $130,502.
What's driving the difference between District of Columbia and Virginia?
District of Columbia uses progressive state brackets. Virginia imposes a flat 5.75% state income tax. Federal income tax and FICA are identical in both states (they're federal). The state delta is the difference.
Does cost of living change the answer?
Yes — significantly. This page only computes after-tax income. Housing, transit, taxes on goods (sales tax), and state-specific costs (e.g. auto registration) often dwarf the income-tax difference. As a rough rule: high-tax states tend to have higher cost of living too, so the take-home advantage of a no-tax state often understates the real-purchasing-power advantage.
What about the first year on a F-1 OPT?
F-1 OPT holders are FICA-exempt as nonresident aliens (typically the first 5 calendar years for F-1, 2 for J-1). FICA is $0 in both states. Standard deduction is generally unavailable to NRAs except F-1/J-1 students from India.