How 1099 income is taxed in Virginia
Virginia has a graduated income tax with 4 brackets, from 2% up to 5.75% for single filers. Your net profit from freelancing is added to any other income and taxed at these rates, on top of federal self-employment tax and federal income tax.
Before the rates apply, Virginia gives a standard deduction of $8,750 for single filers ($17,500 married filing jointly) and a personal exemption of $930 ($1,860 for married couples).
On the federal side, every self-employed person pays self-employment tax of 15.3% on 92.35% of net profit (12.4% Social Security up to $184,500 and 2.9% Medicare), and federal income tax on profit after deducting half of the self-employment tax, the standard deduction and, for most freelancers, the 20% QBI deduction.
Example: $60,000 of 1099 income in Virginia
A single freelancer in Virginia with $60,000 of net profit, no other income and the QBI deduction would pay roughly:
- Self-employment tax: $8,478
- Federal income tax: $3,559
- Virginia income tax: $2,392
Virginia self-employment tax by income
Estimated 2026 taxes for a single filer with no other income, using the same method as the calculator above.
| Net profit | Federal (SE + income) | State | Total | Effective rate | Per quarter |
|---|---|---|---|---|---|
| $30,000 | $5,181 | $789 | $5,970 | 19.9% | $1,493 |
| $50,000 | $9,732 | $1,858 | $11,590 | 23.2% | $2,897 |
| $75,000 | $15,495 | $3,194 | $18,689 | 24.9% | $4,672 |
| $100,000 | $22,365 | $4,530 | $26,894 | 26.9% | $6,724 |
| $150,000 | $37,608 | $7,202 | $44,809 | 29.9% | $11,202 |
| $200,000 | $53,431 | $9,874 | $63,305 | 31.7% | $15,826 |
Virginia income tax brackets 2026
| Taxable income (all filers) | Rate |
|---|---|
| $0 – $3,000 | 2% |
| $3,000 – $5,000 | 3% |
| $5,000 – $17,000 | 5% |
| Over $17,000 | 5.75% |
Paying estimated taxes in Virginia
Because no one withholds tax from 1099 income, you normally make quarterly estimated payments to the IRS and to Virginia. The IRS deadlines for 2026 are April 15, June 15 and September 15, 2026, and January 15, 2027. Most states use the same or very similar dates, but check Virginia's department of revenue for its exact deadlines and how to pay online.
A simple habit: move the "set aside per month" amount from the calculator into a separate savings account every time you get paid. See the federal side in more detail with our quarterly estimated tax calculator, or work out what to charge with the hourly rate calculator.
Frequently asked questions
How much tax do I pay on $60,000 of 1099 income in Virginia?
About $14,429 in 2026 for a single filer with no other income: $8,478 self-employment tax, $3,559 federal income tax and $2,392 Virginia income tax. That's roughly $3,607 per quarter.
Does Virginia have a state income tax for freelancers?
Yes. Virginia taxes self-employment profit as ordinary income at rates from 2% to 5.75%.
How much should I set aside for taxes as a freelancer in Virginia?
Around 24% of profit at $60,000 and 27% at $100,000 for a single filer, based on 2026 rates. Use the calculator with your own numbers for a closer figure.
Is this calculator accurate?
It uses 2026 federal and state rates, brackets, standard deductions and exemptions, and the main state-specific rules. It doesn't include credits for children, itemized deductions or every phase-out, so treat it as a planning estimate.
Sources
- Tax Foundation – State Individual Income Tax Rates and Brackets, 2026
- IRS – Estimated taxes
- IRS – 2026 inflation adjustments
- SSA – 2026 contribution and benefit base
This calculator gives estimates for planning only. It is not tax, legal or financial advice. Rules and fees change, so check the official source or a qualified professional before making decisions.