What is Virginia's income tax rate for self-employed workers in 2026?

Virginia uses graduated brackets: 2% on the first $3,000 of taxable income, rising to 5.75% above $17,000. Most full-time gig workers sit at or near the 5.75% top rate.

Do Virginia cities charge a local income tax?

No city in Virginia taxes personal income. Localities instead charge BPOL, a business license tax on gross receipts, once your revenue passes the local threshold.

When are Virginia quarterly estimated taxes due?

Virginia runs its own schedule: Q1 is due May 1, 2026, then June 15, September 15, and January 15, 2027. Federal 1040-ES payments still follow the standard April 15 start.

How much should a Virginia gig worker set aside for taxes?

Around 25% to 30% of net profit typically covers federal income tax, the 15.3% self-employment tax and Virginia's state tax combined.

Does Virginia require a state estimated tax payment?

Yes, if you expect to owe more than $150 of Virginia income tax after credits and withholding. File Form 760ES or pay online through Virginia Tax.

Is mileage deductible on the Virginia return?

Yes. Virginia starts from federal adjusted gross income, so the $0.70 per business mile 2026 rate reduces both your federal and Virginia tax.

Virginia Self-Employed Tax Calculator

Federal + 15.3% SE + Virginia's graduated state tax (up to 5.75%) on 2026 1099 income, with BPOL and Form 760ES deadlines.

Virginia keeps its state income tax moderate — brackets top out at 5.75% — but it marches to its own calendar: the Q1 estimate and the annual return are due May 1, not April 15. The other surprise is BPOL, a local gross-receipts license tax that cities like Virginia Beach, Norfolk and Richmond charge home-based gig workers.

Self-employed income & expenses

Estimate federal + SE + state tax for the 2026 tax year in one pass.

Annual 1099 income

Business miles driven

Other business expenses

Self-employed health insurance

Retirement contributions (SEP / Solo 401k)

W-2 income (if any)

Federal tax withheld

Filing status

State

Estimated total tax bill

$12,789

Refund / owed

-$12,789

Effective rate

21.3%

Detailed breakdown

Mileage deduction$5,600

Total business expenses$8,100

Net self-employment income$51,900

Self-employment tax (15.3%)$7,333

½ SE deduction (above-the-line)$3,667

Adjusted gross income$48,233

Taxable income$32,133

Federal income tax$3,608

State tax (est.)$1,848

Quarterly estimated payment$3,013

Marginal rate17.8%

Virginia city tax rates for self-employed workers (2026)

Virginia taxes income on graduated brackets topping out at 5.75%, and no Virginia city levies a local income tax. What localities do charge is BPOL — the business, professional and occupational license tax — a gross-receipts fee many gig workers never hear about until a renewal notice arrives.

Local and state tax rates for self-employed residents of major Virginia cities in 2026
City	Local rate	State rate	What gig workers should know
Virginia Beach	BPOL: ~$0.36 per $100 of gross receipts (professions)	Up to 5.75% state	License required once gross receipts pass $25,000; below that, a flat fee or exemption may apply.
Norfolk	BPOL gross-receipts tax (rate by category)	Up to 5.75% state	Register with the Commissioner of the Revenue; renewal due each March 1.
Richmond	BPOL: $0.36–$0.58 per $100 by category	Up to 5.75% state	Home-based service businesses pay the professional-services rate.
Fairfax	BPOL in towns/county districts	Up to 5.75% state	Northern Virginia localities set their own BPOL schedules; check your specific town or county.
Chesapeake	BPOL gross-receipts tax	Up to 5.75% state	No local income tax; BPOL plus a flat license fee are the main local costs.

Virginia local and state filing deadlines

Q1 VA Form 760ESMay 1, 2026
Virginia runs its own quarterly calendar — Q1 is due May 1, not April 15.
Q2 VA Form 760ESJune 15, 2026
Second state installment.
Q3 VA Form 760ESSeptember 15, 2026
Third state installment.
Q4 VA Form 760ESJanuary 15, 2027
Final installment for the 2026 year.
VA Form 760 returnMay 1, 2027
Virginia's filing deadline is May 1, with an automatic six-month extension to November 1, 2027.
Local BPOL license renewalUsually March 1 annually
Filed with your city or county Commissioner of the Revenue.
Q1 federal 1040-ESApril 15, 2026
Covers income earned January 1 – March 31.
Q2 federal 1040-ESJune 15, 2026
Covers April 1 – May 31.
Q3 federal 1040-ESSeptember 15, 2026
Covers June 1 – August 31.
Q4 federal 1040-ESJanuary 15, 2027
Covers September 1 – December 31.

Virginia requires state estimates when you expect to owe more than $150 of Virginia income tax after credits and withholding.
Watch the calendar: Virginia's Q1 estimate and annual return are due May 1, two weeks after the federal April 15 deadline.
Virginia starts from federal adjusted gross income, so the $0.70 per business mile 2026 rate reduces your state tax too.

Frequently asked questions

What is Virginia's income tax rate for self-employed workers in 2026?: Virginia uses graduated brackets: 2% on the first $3,000 of taxable income, rising to 5.75% above $17,000. Most full-time gig workers sit at or near the 5.75% top rate.
Do Virginia cities charge a local income tax?: No city in Virginia taxes personal income. Localities instead charge BPOL, a business license tax on gross receipts, once your revenue passes the local threshold.
When are Virginia quarterly estimated taxes due?: Virginia runs its own schedule: Q1 is due May 1, 2026, then June 15, September 15, and January 15, 2027. Federal 1040-ES payments still follow the standard April 15 start.
How much should a Virginia gig worker set aside for taxes?: Around 25% to 30% of net profit typically covers federal income tax, the 15.3% self-employment tax and Virginia's state tax combined.
Does Virginia require a state estimated tax payment?: Yes, if you expect to owe more than $150 of Virginia income tax after credits and withholding. File Form 760ES or pay online through Virginia Tax.
Is mileage deductible on the Virginia return?: Yes. Virginia starts from federal adjusted gross income, so the $0.70 per business mile 2026 rate reduces both your federal and Virginia tax.