1099 Quarterly Taxes in Virginia (2026)
If you're self-employed in Virginia — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Virginia Department of Taxation (state). Virginia's top marginal rate is 5.75%, applied progressively. Getting your estimates right matters because under-payment penalties stack on top of the actual tax owed.
Virginia state income tax (2026)
Virginia uses a progressive bracket system on top of federal tax. For single filers in 2026:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $3,000 | 2.00% |
| $3,000 – $5,000 | 3.00% |
| $5,000 – $17,000 | 5.00% |
| $17,000+ | 5.75% |
How to pay Virginia estimated taxes
Virginia Q1 is May 1 (NOT April 15). Q2-Q4 match federal: Jun 15 / Sep 15 / Jan 15. Confirm via Form 760ES instructions before paying. Pay Virginia taxes through the Virginia Department of Taxation's online portal: www.tax.virginia.gov. You can also mail Form 760ES with a check.
Virginia-specific quirk freelancers miss
Virginia's top rate of 5.75% applies above $17,000 — meaning most freelancers above part-time income pay the top rate. The brackets haven't been adjusted for inflation in decades, so VA effectively functions as a near-flat tax for most workers.
Common deductions for Virginia freelancers
- Virginia allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Virginia's rules for state conformity.
- VA conforms to federal QBI deduction.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Virginia taxable income.
- Self-employed health insurance premiums are deductible federally.