Child support at low incomes in Virginia (2026)
At low incomes Virginia uses the bottom rows of its schedule, and when the sole custody amount would fall below what § 20-108.2 B calls the statutory minimum, that minimum is presumed instead. The subsection does not state a dollar figure; the words stand for the schedule's lowest amount for the number of children, $68 a month for one child. A court can set a lower amount when the paying parent's gross income is at or below 150 percent of the federal poverty level and there is no ability to pay, and some parents are exempt from the minimum altogether.
What is the minimum child support in Virginia?
Code of Virginia § 20-108.2 B says that when the sole custody support worked out under the guideline is less than “the statutory minimum per month”, there is “a presumptive minimum child support obligation of the statutory minimum per month”, owed by the paying parent. The subsection does not say what the statutory minimum is in dollars, and the Division of Child Support Enforcement’s regulation also refers only to “the statutory minimum pursuant to § 20-108.2”.
The words have a history. Until 2014 the subsection named a flat dollar amount, the same for one to six children, which was also the amount in the schedule’s lowest rows. The Child Support Guidelines Review Panel’s 2013 report proposed a new schedule and replaced that figure with “the statutory minimum”, explaining that in the new schedule the minimum differs with the number of children. The General Assembly enacted the wording in 2014, and the 2025 update of the schedule (2025 Acts of Assembly, chapter 702) changed the amounts above the lowest rows but kept the words.
So the statutory minimum is the schedule’s lowest row, for combined monthly gross income up to $350, in the column for the number of children. The calculator applies it:
| Children | Statutory minimum, a month |
|---|---|
| 1 | $68.00 |
| 2 | $104.00 |
| 3 | $126.00 |
| 4 | $141.00 |
For one child the figure, $68 a month, is the same whichever way the words are read. For two or more children it rests on the panel’s report: no court decision or Division of Child Support Enforcement rule states it, and some readers take the minimum to be the one-child figure for every family. Results where the minimum for two or more children sets the amount are marked not confirmed.
The minimum is a presumption, not a fixed floor. The next two sections cover when a court can go lower and who is exempt.
Can a court set child support below the minimum?
Yes. Under § 20-108.2 B, if the paying parent’s gross income is equal to or less than 150 percent of the federal poverty level published by the U.S. Department of Health and Human Services, the court may set an amount below the presumptive minimum after hearing evidence that there is no ability to pay it. The lower amount may not create or reduce support to a level that seriously impairs the ability of the parent the child lives with to maintain minimal adequate housing and provide other basic necessities for the child.
Who is exempt from the minimum?
Section 20-108.2 B lists parents who are unable to pay because they lack sufficient assets and who, in addition:
- are institutionalized in a psychiatric facility;
- are imprisoned for life with no chance of parole;
- are medically verified to be totally and permanently disabled with no evidence of potential for paying, including recipients of Supplemental Security Income; or
- are otherwise involuntarily unable to produce income.
How much is child support at low incomes?
At low incomes the schedule amounts are a larger share of income than higher up, and the amount each parent owes depends on both incomes. With the parent the children live with earning $2,500 a month and no shared custody:
The other parent's income from none to a full time wage
| Other parent's income a month | 1 child | 2 children |
|---|---|---|
| $0 | $68.00 | $104.00 |
| $500 | $92.33 | $139.33 |
| $1,000 | $182.00 | $274.86 |
| $1,500 | $270.38 | $408.00 |
| $2,000 | $353.78 | $532.00 |
| $3,000 | $515.45 | $769.09 |
The first row, where the other parent has no income, is where the presumptive minimum comes in. The rows above it come straight from the schedule and the income shares.
What counts as income, and what does not?
Gross income includes wages, unemployment insurance benefits, workers’ compensation, disability insurance benefits, Social Security benefits (with exceptions), pensions and spousal support received (§ 20-108.2 C). It does not include:
- benefits from public assistance and social services programs defined in § 63.2-100;
- federal Supplemental Security Income benefits;
- child support received; or
- income from a second job, self employment or overtime taken on to pay off a court ordered child support arrearage, while the arrearage is being paid. Ending that extra work is not a material change for modifying the order.
Is income imputed to a parent who is not working?
A court can base support on income a parent could earn, rather than what they earn, when the parent is voluntarily unemployed or voluntarily underemployed (§ 20-108.1 B 3). The statute sets limits:
- income may not be imputed to the parent the child lives with when a child is not in school, child care is not available, and the cost of child care is not included in the calculation;
- a change of job is judged on the good faith and reasonableness of the decision, including leaving work to complete an education or training program likely to keep or raise earning potential;
- incarceration of 180 or more consecutive days is not voluntary unemployment, and is itself a material change for modifying support.
In cases the Division of Child Support Enforcement handles, its regulation treats a parent as voluntarily unemployed when the parent quits without good cause or is fired for cause (22VAC40-880-240). More detail is in self employed and imputed income.
Does shared custody work differently at low incomes?
Yes. Under § 20-108.2 G 3 (d), if either parent’s gross income is equal to or less than 150 percent of the federal poverty level, the shared custody figure is not presumed correct, and the court may consider whether the sole custody or the shared custody figure is more just and appropriate. The calculator does not apply this rule; it shows the shared custody figure.
| Days a year with the other parent | Formula | Support a month | Paid by |
|---|---|---|---|
| 0 days | Sole custody | $270.38 | the other parent |
| 90 days | Sole custody | $270.38 | the other parent |
| 91 days | Shared custody | $126.87 | the other parent |
| 146 days | Shared custody | $25.24 | the parent the children live with |
| 182 days | Shared custody | $124.79 | the parent the children live with |
Where can a parent who is struggling to pay get help?
The Division of Child Support Enforcement runs Family Engagement Services for parents facing challenges making payments. It connects parents with job and training resources, GED programs, and other services, and can be reached through the When Life Affects Payments page. A parent whose income has dropped can also ask for a review of the order; see changing an order.
What this guide does not cover
This guide does not state the dollar value of the federal poverty level or 150 percent of it, does not cover how courts weigh evidence of ability to pay, and does not cover arrears or enforcement. The engine also leaves out these parts of Virginia’s guideline:
- Half of any self-employment tax paid is also deducted from income (not modeled).
- Reasonable and necessary unreimbursed medical and dental costs are shared in proportion to gross income as they are incurred, outside the monthly amount (§ 20-108.2 D, not modeled).
- Deductions for other children are not modeled: support paid for other children under an order or written agreement, and the schedule amount for a parent's own children living with that parent (§ 20-108.2 C).
- Disability benefits paid to the children from a parent's entitlement count as that parent's income and are credited against support (§ 20-108.2 C); not modeled.
- Low income is not modeled beyond the minimum: when the paying parent's gross income is at or below 150% of the federal poverty level, a court may set less than the statutory minimum, and the minimum does not apply to some parents (for example those imprisoned for life or totally and permanently disabled) (§ 20-108.2 B). Shared custody support is not presumed correct when either parent's income is that low (G 3 (d)).
- Days are counted as whole days; the half-day rule for an overnight of less than 24 hours (§ 20-108.2 G 3 (c)) is not modeled.
- Split custody, different schedules for different children, and mixes of sole, split and shared custody (§ 20-108.2 G 2, 4 to 6) are not modeled.
The figures are estimates of the guideline amount, not legal advice. A court can order a different amount, and an existing order only changes when it is modified.
Run your own numbers
This guide's example: in Virginia, 1 child; the parent the children live with earns $2,500 a month and the other parent $1,500, before tax; 0 days a year with the other parent. The guideline amount is $270.38 a month. Change any number in the calculator and every step of the formula updates.
Open this family in the Virginia calculatorQuestions
What is the minimum child support in Virginia?
Section 20-108.2 B presumes a minimum it calls the statutory minimum when the sole custody amount would be lower, without stating a dollar figure. The words replaced a flat figure in 2014, when the review panel's new schedule made the minimum differ by number of children: it is the schedule's lowest row, $68 a month for one child and $104.00 for two. For two or more children no court or agency source states the figure.
Can a Virginia court order less than the minimum?
Yes, when the paying parent's gross income is at or below 150 percent of the federal poverty level and the court hears evidence that there is no ability to pay, as long as the amount does not seriously impair the other household's ability to provide minimal adequate housing and basic necessities for the child.
Who is exempt from the minimum?
Parents who lack assets to pay and are institutionalized in a psychiatric facility, are imprisoned for life with no chance of parole, are medically verified to be totally and permanently disabled with no evidence of potential for paying (including people receiving Supplemental Security Income), or are otherwise involuntarily unable to produce income (§ 20-108.2 B).
Does child support stop when a parent has no income?
Not automatically. The amount is set from income, and a court can impute income to a parent who is voluntarily unemployed or underemployed (§ 20-108.1 B 3). An existing order only changes through a modification.
Does SSI count as income for child support in Virginia?
No. Federal Supplemental Security Income benefits and public assistance benefits are excluded from gross income (§ 20-108.2 C).
Sources
- Code of Virginia § 20-108.2, Guideline for determination of child or spousal support (subsections B, C and G 3)
- Code of Virginia § 20-108.1, Determination of child or spousal support
- 2025 Acts of Assembly, Chapter 702 (SB 805), chaptered text
- Review of Virginia's Child Support Guidelines (RD397, December 2013), Key Changes and Appendix C
- 22VAC40-880-240, Administrative deviation from the child support guideline
- When Life Affects Payments (Family Engagement Services)
- Figures on this page are computed by the Coparent Math engine with Virginia's rules in force on 2 Nov 2026 unless a table says otherwise, from:
- Code of Virginia § 20-108.2, checked 2 Nov 2026
- 2025 Acts of Assembly, Chapter 702 (SB 805), chaptered text, checked 2 Nov 2026
- Child Support Guidelines Review Panel, Review of Virginia's Child Support Guidelines (RD397, December 2013): Key Changes (1) and Appendix C, checked 2 Nov 2026
Related guides
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In the same hub
- Back child support (arrears) in Virginia: interest, enforcement and jail (2026)In Virginia, each child support payment that is not paid when due becomes a judgment by operation of law, and the arrears carry interest at the judgment rate of six percent a year unless the parent owed support waives it in writing (Code of Virginia §§ 20-60.3, 20-78.2, 6.2-302). Arrears are collected through income withholding, liens, tax refund offsets, credit reporting and license suspension, and a court can jail a parent for up to 12 months for contempt (§ 16.1-278.16). Arrears cannot be reduced retroactively, and they stay owed after the child turns 18 or 19.
- How a Virginia child support order is changed (2026)A Virginia child support order changes only when a court revises it, either on a parent's petition or after a review by the Division of Child Support Enforcement (DCSE), and the court needs a material change in circumstances. A change can reach back only to the date the other parent was given notice of the petition (Code of Virginia § 20-108). In DCSE reviews, a material change is deemed to exist when the guideline amount differs from the current order by at least 10 percent and at least 25 dollars a month (§ 63.2-1921 C).
- Virginia child support by income (2026)Virginia child support depends on both parents' gross incomes and the number of children. When the other parent earns $5,000 a month ($60,000 a year) and the parent the children live with earns $4,000, the guideline is $664.44 a month for one child and $977.78 for two, before health insurance, child care or shared custody. The tables below give the amount at other incomes.
- Child support for more than one child in Virginia (2026)Virginia's schedule has a column for each number of children from one to six, and each extra child adds less than the one before. For the same family, two children cost more than one but not twice as much: with incomes of $4,000 and $6,000 a month, the guideline is $750.60 for one child and $1,094.40 for two. Children from other relationships are handled by deductions from income, and split custody has its own formula.
- Child support above the Virginia schedule (2026)Virginia's schedule stops at $42,500 of combined monthly gross income, but support does not. Above that, the schedule amount at $42,500 is increased by a fixed percentage of the combined income above it: 2.6% for one child, 3.4% for two and 3.8% for three. The total is then split by income share like any other Virginia case.
- Health insurance, medical bills and child care in Virginia child support (2026)Virginia adds the cost of the children's health, dental and vision coverage, and child care needed because the parent the children live with works, to the basic obligation from the schedule. The total is split by income share, and a parent who pays the premium directly gets credit for it. Reasonable and necessary medical and dental bills that insurance does not cover are also shared in proportion to income, but outside the monthly amount (Code of Virginia § 20-108.2 D, E, F, G).
The same topic in other states
- Low-income child support in New York: the minimum and the self-support reserve (2026)If paying the guideline amount would leave the paying parent's income below the federal poverty guideline for one person ($15,960 a year), New York sets the basic obligation at $25 a month. If it would leave that parent below the self-support reserve ($21,546 a year) but above the poverty line, the basic obligation is $50 a month or the income above the reserve, whichever is greater. Both come from Family Court Act § 413(1)(d).
- Child support on a low income in Texas (2026)When the paying parent's net resources are under $1,000 a month, Texas uses a low-income table: 15% of net resources for one child instead of 20% (Texas Family Code § 154.125(c)). When there is no evidence of a parent's income, the court presumes the federal minimum wage for a 40 hour week (§ 154.068), which the 2026 tax charts put at $1,256.67 a month gross.
Comparisons
- New York vs Virginia child support: which state is higher? (2026)For most middle income families New York's guideline is higher. For two children with incomes of $4,000 and $6,000 a month it is $1,385.25 in New York and $1,094.40 in Virginia, and New York support runs to 21 rather than 18. Virginia can come out lower still with shared custody, which its formula uses and New York's does not, while at very high incomes Virginia, which has no cap, can be higher.
- Texas vs Virginia child support: which state is higher? (2026)It depends mostly on two things: the income of the parent the children live with, and custody time. Texas looks only at the paying parent's net income, so for two children and a paying parent earning $6,000 a month it is $1,239.21 whatever the other parent earns. Virginia uses both incomes and is $1,094.40 when the other parent earns $4,000, and $258.86 with 182 days a year of shared time. When the parent the children live with has no income, or at very high incomes, Virginia can be higher.
More about Virginia
- Child support and your tax refund: the offset rules (2026)Yes. Under 42 U.S.C. § 664, the Treasury withholds a federal tax refund to pay past-due child support that a state child support agency has certified, and sends the money to that state. A case qualifies when at least $150 is owed on support assigned to the state for public assistance, or at least $500 in other cases (45 CFR 303.72). The state must send a notice first that explains how to contest the amount, and a spouse on a joint return can claim their share back with IRS Form 8379.
- Child support when parents live in different statesWhen parents live in different states, the court that sets support applies its own state's law and guideline (Texas Family Code § 159.303). A state can make an order against a parent who lives elsewhere only on one of the jurisdiction bases in the Uniform Interstate Family Support Act (§ 159.201); otherwise the case is heard in the other parent's state, with the two states' child support agencies working together. An order from another state is registered to be enforced, and in Texas the other party has 30 days after notice to contest it (§ 159.605).
- Does 50/50 custody mean no child support? Texas, New York and Virginia (2026)No. In Texas, New York and Virginia, equal time with each parent does not by itself end child support. Only Virginia's guideline uses the number of days: above 90 days a year with each parent, a shared custody formula lowers support, and with equal time the parent who earns more usually pays the difference. Texas and New York apply their usual formula; in Texas, parenting time is a factor a court may weigh to depart from it, and New York's statute has no shared custody formula, but with truly equal time its appellate courts make the parent with the larger income share the paying parent.
- How child support is calculatedEvery state sets a guideline formula in law, and courts apply it unless they find it unjust or inappropriate. The formula takes the parents' income (gross or net, one parent's or both), turns it into a base amount with a percentage or a schedule, adds some costs such as child care and health insurance, and in some states adjusts for parenting time and very low or high incomes. Texas, New York and Virginia each do these steps differently, so the same family gets a different figure in each.
- Income shares vs percentage of income: how child support models differ (2026)A percentage of income model sets support as a fixed share of the paying parent's income, and the other parent's income does not enter the formula. An income shares model starts from both parents' combined income, finds the basic support amount the guideline sets for that income, and splits it in proportion to each parent's income. Texas uses a percentage of the paying parent's net resources, Virginia uses income shares, and New York applies a fixed percentage to both parents' combined income and splits it by income.
- Child support and taxes: what the IRS says (2026)Child support is neither taxable nor deductible under federal tax law: the IRS says child support payments are not deductible by the parent who pays them and not taxable to the parent who receives them. Who claims the child is a separate question. The IRS treats the parent the child lived with for more nights in the year as the one entitled to claim the child; that parent can release the child tax credit to the other parent with Form 8332, but head of household status, the earned income credit and the child care credit stay with the parent the child lived with.