1099 Quarterly Taxes in Virginia (2025-2026)
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 (2025)
Virginia uses a progressive bracket system on top of federal tax. For single filers in 2025:
| 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
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Virginia state estimated payments as well — most states piggyback on the federal schedule. 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.