Virginia self-employment tax at a glance
Virginia's brackets have barely changed since 1990, so almost every freelancer reaches the top 5.75% rate at just $17,000 of taxable income. In practice it behaves like a flat tax. Many localities also charge a Business, Professional and Occupational License (BPOL) tax on gross receipts.
- State income tax: a progressive income tax from 2% to 5.75% (top marginal rate 5.75%)
- Standard deduction / exemption: $8,500 single, $17,000 married filing jointly
- Estimated payments: Form 760ES
- Tax agency: Virginia Department of Taxation
- Local income taxes: None for most residents
How Virginia compares: take-home pay on 1099 income
The table compares a single filer with no business expenses in Virginia with the average state income tax across the15 states we cover and with a state that has no income tax. Every column includes self-employment tax and federal income tax.
| Net profit | Virginia state tax | Avg. state tax | Total tax | Virginia take-home | No-income-tax state |
|---|---|---|---|---|---|
| $50,000 | $1,926 | $1,158 | $11,658 (23.3%) | $38,342 | $40,268 |
| $75,000 | $3,262 | $2,012 | $18,756 (25.0%) | $56,244 | $59,505 |
| $100,000 | $4,598 | $2,912 | $26,962 (27.0%) | $73,038 | $77,635 |
| $150,000 | $7,269 | $4,749 | $44,877 (29.9%) | $105,123 | $112,392 |
| $250,000 | $12,779 | $8,541 | $79,732 (31.9%) | $170,268 | $183,046 |
2026 Virginia income tax brackets
| Single rate | Single taxable income | Married rate | Married filing jointly |
|---|---|---|---|
| 2% | $0 – $3,000 | 2% | $0 – $3,000 |
| 3% | $3,000 – $5,000 | 3% | $3,000 – $5,000 |
| 5% | $5,000 – $17,000 | 5% | $5,000 – $17,000 |
| 5.75% | Over $17,000 | 5.75% | Over $17,000 |
How this calculator works
- Net profit is your gross 1099 income minus deductible business expenses.
- Self-employment tax is 15.3% (12.4% Social Security up to the $184,500 wage base, plus 2.9% Medicare) on 92.35% of net profit.
- Federal income tax applies the 2026 brackets after subtracting half of your SE tax, the standard deduction and the 20% qualified business income (QBI) deduction.
- Virginia tax applies Virginia's brackets to your adjusted gross income after the state deduction or exemption.
- Quarterly payments divide the annual federal amount evenly.
Not included: credits, itemized deductions, retirement contributions (SEP-IRA, Solo 401(k)), self-employed health insurance deduction and local taxes. Each of these usually lowers the bill, so treat the result as a conservative upper estimate.