Virginia 1099 Tax Calculator for Freelancers (2026)
Virginia uses 4 brackets with a top marginal rate of 5.75%. This page estimates the full 2026 tax bill — federal income tax, the 15.3% self-employment tax, and Virginia state income tax — for sole proprietors, single-member LLCs, gig workers, and 1099 contractors based in Virginia.
Estimate your 2026 Virginia freelance tax
2026 federal brackets · $184,500 SS wage base · Up to 5.75% top marginal rate.
Does Virginia have a state income tax?
Yes. Virginia uses 4 brackets with a top marginal rate of 5.75%. Virginia freelancers should plan for state income tax in addition to federal tax and the 15.3% self-employment tax.
How self-employment tax works for Virginia freelancers
The federal self-employment (SE) tax is identical in every state, including Virginia. It's 15.3% (12.4% Social Security + 2.9% Medicare) applied to 92.35% of your Schedule C net profit. The Social Security portion caps at the 2026 wage base of $184,500; the Medicare portion has no cap. Half of the SE tax is deductible above-the-line on your federal return.
Pre-calculated example: $80,000 Virginia freelancer (2026)
Single filer, $6,000 in business expenses, no W-2 income. Computed at build time using 2026 IRS brackets and Virginia's state schedule. Visible without JavaScript.
| Gross 1099 income | $80,000 |
| Business expenses | − $6,000 |
| Net self-employment income | $74,000 |
| Self-employment tax (15.3% × 92.35%) | $10,456 |
| ½ SE tax deduction (above-the-line) | − $5,228 |
| Federal standard deduction (2026) | − $16,100 |
| QBI deduction (Section 199A) | − $10,534 |
| Federal taxable income | $42,138 |
| Federal income tax | $5,800 |
| Virginia state income tax | $3,954 |
| Total estimated tax | $20,210 |
| Take-home pay | $53,790 |
| Effective tax rate | 25.3% |
| Quarterly payment (Form 1040-ES) | $5,052 |
Virginia 1099 tax FAQ
How much tax does an $80,000 freelancer pay in Virginia?
About $20,210 total — about 25.3% effective. That is approximately $5,800 federal income tax, $10,456 self-employment tax, and $3,954 Virginia state income tax. Take-home is roughly $53,790.
Does Virginia have a state income tax for freelancers?
Yes. Virginia uses graduated brackets with a top marginal rate of 5.75%.
Should Virginia freelancers pay quarterly estimated taxes?
Yes — both federally (Form 1040-ES) and to the Virginia Department of Revenue. The deadlines mirror the federal April / June / September / January cycle.
What business expenses can Virginia freelancers deduct?
Virginia follows federal Schedule C deduction rules. Common deductions: home office (simplified $5/sq ft, max 300 sq ft), business mileage (70¢/mi in 2026), software subscriptions, equipment, health-insurance premiums, retirement contributions (SEP-IRA, Solo 401(k)), and professional services. Each $1,000 deducted typically saves $300–$450 in combined federal + SE tax (more if you also pay state tax).
Is the QBI deduction available in Virginia?
Yes — federally. Almost every freelancer below the 2026 income threshold ($250,525 single / $501,050 MFJ) qualifies for the full 20% Qualified Business Income deduction. State conformity to Section 199A varies — check with a Virginia CPA for state-level treatment.
Compare Virginia with neighboring states
Compare with these neighboring states Maryland, North Carolina, and West Virginia. The 2026 federal income tax + 15.3% self-employment tax applies identically in all three — only the state line moves. For the full set of comparisons, the main calculator lets you switch states, and the freelancer tax percentage reference shows combined effective rates by income level.
Related guides & calculators
Sources & data verification
- IRS Rev. Proc. 2025-32 — 2026 federal brackets & standard deduction
- IRS Schedule SE — self-employment tax methodology
- SSA Wage Base — $184,500 cap for 2026
- Tax Foundation state tax rates — independent state tax data
Last updated: January 15, 2026. Disclaimer: This calculator provides estimates only. It is not tax or legal advice. Consult a licensed CPA before filing.