Finance · Virginia · Tax year 2026
Virginia Self-Employment Tax Calculator 2026
On $100,000 of 2026 self-employment profit, a single Virginia sole proprietor with no other income owes about $26,894: $14,130 of self-employment tax, $8,235 of federal income tax, and $4,530 of Virginia income tax. That is 26.9% of profit, or $6,724 for each quarterly estimated payment.
Against its neighbors, the same $100,000 of profit costs $2,281 more in Maryland and $4,530 less in Tennessee.
- State income tax
- 2% to 5.75%
- Virginia tax on $100,000
- $4,530
- National rank
- #10 highest of 51
- Set aside on $100,000
- 26.9%
- State estimated payments
- Form 760ES
- LLC filing fee
- $100
- State sales tax
- 4.3% + local
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Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.
A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.
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Virginia self-employment tax at common profit levels
2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.
| Profit | SE tax | Federal income tax | Virginia tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $1,323 | $8,750 | 21.9% | $2,188 |
| $60,000 | $8,478 | $3,559 | $2,392 | $14,429 | 24.0% | $3,607 |
| $80,000 | $11,304 | $5,344 | $3,461 | $20,108 | 25.1% | $5,027 |
| $100,000 | $14,130 | $8,235 | $4,530 | $26,894 | 26.9% | $6,724 |
| $150,000 | $21,194 | $16,413 | $7,202 | $44,809 | 29.9% | $11,202 |
| $250,000 | $29,851 | $36,509 | $12,711 | $79,071 | 31.6% | $19,768 |
Married filing jointly
The same profit, earned by one spouse filing jointly with no other household income.
| Profit | SE tax | Federal income tax | Virginia tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $398 | $767 | $6,817 | 17.0% | $1,704 |
| $60,000 | $8,478 | $1,885 | $1,836 | $12,198 | 20.3% | $3,050 |
| $80,000 | $11,304 | $3,550 | $2,904 | $17,758 | 22.2% | $4,440 |
| $100,000 | $14,130 | $5,335 | $3,973 | $23,437 | 23.4% | $5,859 |
| $150,000 | $21,194 | $9,795 | $6,645 | $37,635 | 25.1% | $9,409 |
| $250,000 | $29,573 | $25,154 | $12,154 | $66,882 | 26.8% | $16,720 |
How Virginia taxes self-employment income
Virginia starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
- Standard deduction: $8,750 single, $17,500 joint, $8,750 head of household
- Personal exemption: $930 single, $1,860 joint, $930 head of household
- Top rate: 5.75%; your bracket on $100,000 of profit is 5.75%.
2026 Virginia income tax brackets (all filers)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $3,000 | 2% |
| $3,000 | $5,000 | 3% |
| $5,000 | $17,000 | 5% |
| $17,000 | and up | 5.75% |
Virginia vs its neighbors
The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $2,281 more in Maryland and $4,530 less in Tennessee.
| State | State income tax | Total tax | Set aside | vs Virginia |
|---|---|---|---|---|
| Virginia | $4,530 | $26,894 | 26.9% | — |
| Kentucky | $3,135 | $25,500 | 25.5% | −$1,395 |
| Maryland | $6,811 | $29,176 | 29.2% | +$2,281 |
| North Carolina | $3,199 | $25,564 | 25.6% | −$1,330 |
| Tennessee | $0 | $22,365 | 22.4% | −$4,530 |
| West Virginia | $3,367 | $25,732 | 25.7% | −$1,162 |
| District of Columbia | $5,024 | $27,389 | 27.4% | +$495 |
How the gap changes with profit
Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Virginia.
| Profit | Kentucky | Maryland | North Carolina | Tennessee | West Virginia | District of Columbia |
|---|---|---|---|---|---|---|
| $40,000 | −$140 | +$1,055 | −$349 | −$1,323 | −$369 | −$193 |
| $60,000 | −$558 | +$1,464 | −$676 | −$2,392 | −$705 | −$143 |
| $80,000 | −$976 | +$1,873 | −$1,003 | −$3,461 | −$945 | −$3 |
| $100,000 | −$1,395 | +$2,281 | −$1,330 | −$4,530 | −$1,162 | +$495 |
| $150,000 | −$2,440 | +$3,608 | −$2,148 | −$7,202 | −$1,706 | +$1,773 |
| $250,000 | −$4,596 | +$6,467 | −$3,834 | −$12,711 | −$2,827 | +$4,407 |
What's different about Virginia for the self-employed
- Many Virginia cities and counties charge a BPOL license tax on gross receipts (often about 0.1%–0.58% for professional services), which is not included.
- Head of household filers use the single standard deduction.
- Counties, cities and towns may levy a BPOL (business, professional and occupational license) tax on gross receipts, and charge a license fee capped at $50 in localities of 25,000 or more people and $30 in smaller ones.
- All income tax payments must be made electronically once any estimated installment or extension payment exceeds $1,500 or total annual liability exceeds $6,000.
Virginia estimated payments and deadlines
Virginia collects its own estimated income tax with Form 760ES, separately from the IRS. Required if your Virginia income tax after withholding and credits is expected to be more than $1,000 (raised from $150 starting with 2026).
| Installment | Virginia due date | Share of the year | Federal due date |
|---|---|---|---|
| Q1 | May 1, 2026 | 25% | April 15, 2026 |
| Q2 | June 15, 2026 | 25% | June 15, 2026 |
| Q3 | September 15, 2026 | 25% | September 15, 2026 |
| Q4 | January 15, 2027 | 25% | January 15, 2027 |
The 2026 Virginia income tax return is due May 1, 2027 (a Saturday; filing the next business day, May 3, is on time).
File and pay through the Virginia Department of Taxation (Virginia Tax).
LLC fees and sales tax in Virginia
- Forming an LLC: $100 state filing fee.
- Annual Registration Fee: $50, every year, due by the end of your anniversary month.
- Sales tax: 4.3% statewide, plus local rates in many cities and counties. Use the Sales Tax Calculator to price a sale.
A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.
Virginia self-employment tax FAQs
How much should I set aside for taxes if I'm self-employed in Virginia?
For a single filer with no other income, about 24.0% of profit at $60,000, 26.9% at $100,000, and 29.9% at $150,000 for 2026, covering self-employment tax, federal income tax, and Virginia income tax. Enter your own numbers in the calculator for a personal figure.
Does Virginia tax self-employment income?
Yes. Virginia taxes self-employment profit as ordinary income at 2% to 5.75%. Virginia starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
When are Virginia estimated tax payments due for 2026?
May 1, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form 760ES. Required if your Virginia income tax after withholding and credits is expected to be more than $1,000 (raised from $150 starting with 2026).
How much does an LLC cost in Virginia?
The state filing fee to form an LLC is $100. Annual Registration Fee: $50, every year, due by the end of your anniversary month. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.
Sources and method
Computed with the Self-Employment Tax Calculator's 2026 engine and Virginia's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.
- www.tax.virginia.gov/sites/default/files/inline-files/2026-legislative-summary.pdf
- www.tax.virginia.gov/laws-rules-decisions/legislative-summaries/26-82
- www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2026/760es-2026.pdf
- law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-341/
- www.scc.virginia.gov/businesses/forms-and-fees/virginia-limited-liability-companies/
- www.scc.virginia.gov/businesses/business-faqs/annual-registration-fees/
- law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-603/
- law.lis.virginia.gov/vacode/title58.1/chapter37/section58.1-3703/
- www.tax.virginia.gov/individual-estimated-tax-payments