Virginia Quarterly Tax Calculator
Calculate your estimated quarterly tax payments for federal and Virginia state taxes. Designed for self-employed individuals, freelancers, and independent contractors.
VA State Tax: Progressive 2.0% - 5.8%
Quarterly Payment Amount
$6,597
Per quarter (4 remaining)
Annual Tax Breakdown
2026 Payment Schedule
Jan 1 - Mar 31
Due: April 15, 2026
$6,597
Apr 1 - May 31
Due: June 15, 2026
$6,597
Jun 1 - Aug 31
Due: September 15, 2026
$6,597
Sep 1 - Dec 31
Due: January 15, 2027
$6,597
Don't miss your quarterly payments!
The IRS may charge penalties and interest if you underpay or pay late. Consider setting up automatic payments or calendar reminders.
Virginia Quarterly Tax Highlights
Virginia has 4 tax brackets with rates from 2% to 5.75%
Top rate applies to income over $17,000
Use Form 760ES for quarterly payments
Virginia Quarterly Tax FAQ
What is Virginia's income tax rate?
Virginia has a progressive income tax with 4 brackets: 2%, 3%, 5%, and 5.75%. The top rate of 5.75% applies to income over $17,000.
Virginia Estimated Quarterly Tax Payments for Self-Employed Workers in 2026
Self-employed workers in Virginia must pay both federal estimated taxes to the IRS and state estimated taxes to the Virginia Department of Taxation. Virginia has a progressive income tax with 4 brackets and rates ranging from 2% to 5.75%. If you expect to owe $150 or more in Virginia state income tax after withholding and credits, you must make quarterly estimated payments using Form 760ES.
Virginia's top rate of 5.75% applies to all income over $17,000, a relatively low threshold. This means most self-employed individuals with meaningful income will effectively pay a flat 5.75% rate. Virginia requires estimated payments if you expect to owe $150 or more in state tax.
| Tax Layer | Rate / Range | Filed With | Form |
|---|---|---|---|
| Federal income tax | 10% – 37% | IRS | 1040-ES |
| Self-employment tax | 15.3% | IRS | 1040-ES / SE |
| Virginia state income tax | 2% to 5.75% | Virginia Department of Taxation | Form 760ES |
How Virginia Income Tax Affects Your Quarterly Payments
Virginia taxes personal income — including self-employment income — across 4 progressive brackets. The brackets below apply to single filers for tax year 2026. Married filing jointly thresholds are typically higher.
| Bracket | Taxable Income | Marginal Rate |
|---|---|---|
| 1 | $0 – $3,000 | 2.0% |
| 2 | $3,000 – $5,000 | 3.0% |
| 3 | $5,000 – $17,000 | 5.0% |
| 4 | $17,000+ | 5.75% |
To estimate your Virginia quarterly payment, calculate your projected state tax liability using the brackets above, then divide by four. Virginia payments are made to the Virginia Department of Taxation through their online portal at tax.virginia.gov or by mail using Form 760ES.
Federal Self-Employment Tax and Quarterly Due Dates
All self-employed workers must pay federal self-employment (SE) tax of 15.3% on 92.35% of net earnings. This consists of 12.4% for Social Security (on earnings up to $184,500 in 2026) and 2.9% for Medicare (no cap). An additional 0.9% Medicare surtax applies to earnings above $200,000 (single filers).
Both Virginia and federal estimated tax payments follow the same quarterly schedule:
| Quarter | Income Period | Due Date |
|---|---|---|
| Q1 | January 1 – March 31 | April 15, 2026 |
| Q2 | April 1 – May 31 | June 15, 2026 |
| Q3 | June 1 – August 31 | September 15, 2026 |
| Q4 | September 1 – December 31 | January 15, 2027 |
To avoid underpayment penalties, pay at least 100% of your prior-year tax liability (or 110% if your AGI exceeds $150,000) spread across four equal payments, or at least 90% of your current-year tax. You can deduct 50% of your self-employment tax from your adjusted gross income, reducing both your federal and Virginia taxable income.
Related Calculators
Official References
This calculator uses current federal and Virginia tax rates and schedules:
- IRS Estimated Tax Guidelines
Federal quarterly tax requirements and Form 1040-ES
- Virginia Tax
Official Virginia tax authority
- IRS Self-Employment Tax
Social Security and Medicare tax information
This calculator provides estimates based on 2026 tax rates. Your actual tax liability may vary based on deductions, credits, and other factors. Consult a tax professional for personalized advice.