Virginia freelance rate & 1099 tax calculator

Virginia income tax for freelancers in 2026

At a glance for 2026: 4 brackets from 2% to 5.75% (single filer), an $8,750 standard deduction, and quarterly estimated payments are required once you expect to owe tax.

Virginia uses graduated rates up to 5.75%. The calculation starts from your federal adjusted gross income.

How Virginia treats self-employment deductions

• Half of self-employment tax: deductible. Virginia starts from federal AGI, which already reflects the deduction for one-half of self-employment tax.
• Self-employed health insurance: deductible. The self-employed health insurance deduction is an above-the-line federal adjustment included in federal AGI, Virginia's starting point.
• SEP-IRA / solo 401(k) contributions: deductible. SEP-IRA and solo 401(k) contributions for the self-employed reduce federal AGI and therefore Virginia income.

How the calculator handles Virginia

• Brackets (Va. Code § 58.1-320) are the same for every filing status and are not indexed: 2% to $3,000, 3% to $5,000, 5% to $17,000, 5.75% above $17,000.
• Standard deduction for taxable years 2025 and 2026 is $8,750 single / $17,500 married (Va. Code § 58.1-322.03(1)(b)(v)); head of household uses the single amount. It rises to $9,200/$18,400 for 2027 and $9,300/$18,600 for 2028-2029.
• The Virginia standard deduction is only allowed if the taxpayer did not itemize on the federal return; itemizers must use federal itemized deductions (minus state income taxes) instead. Not modeled.
• Personal exemption is $930 per federal personal exemption (dependents also get $930 each, not modeled); additional $800 for each taxpayer age 65+ or blind, and the $12,000 age deduction (phased out by income), are not modeled.
• Not modeled: spouse tax adjustment for two-earner married couples filing jointly, low-income/earned income credits, Virginia additions/subtractions (Virginia now uses fixed IRC conformity as of December 31, 2025 with deconformity from IRC §168(n), §174A and the §179 increases), and credit for taxes paid to other states.

Local income taxes in Virginia

No local income taxes. Many Virginia localities impose a Business, Professional and Occupational License (BPOL) tax on gross receipts and local business license fees, which vary by locality and are not modeled.

Virginia estimated tax payments

• Who must pay: For taxable years beginning on and after January 1, 2026, estimated payments are required if Virginia tax after withholding and credits is expected to be more than $1,000 (was $150 for 2025). Not required if Virginia AGI is under $11,950 (single) or $23,900 (MFJ).
• 2026 due dates: May 1, 2026, June 15, 2026, September 15, 2026, January 15, 2027
• Safe harbor: No underpayment penalty if timely payments are at least the lesser of 90% of the current-year tax or 100% of the prior-year tax (prior year must be a 12-month year with a liability), or the annualized-income installment; also no penalty if total installment underpayments are $1,000 or less (Form 760ES; Va. Code § 58.1-492). No 110% rule. The January 15 payment is not required if the 2026 return is filed and paid in full by March 1, 2027.
• Form: Form 760ES (Virginia Estimated Income Tax Payment Vouchers for Individuals)

Federal estimated payments follow their own schedule. Work them out with the quarterly estimated tax calculator.

Business costs for a Virginia freelancer

You don’t need an LLC to freelance as a sole proprietor. Compare the tax treatment in LLC vs sole proprietor for freelancers.