If you earn 1099 or self-employment income in Virginia, the IRS and the state both expect you to pay taxes as you go — in four quarterly installments rather than one April bill. This calculator estimates your 2026 quarterly payments across all three pieces: federal self-employment tax, federal income tax, and Virginia state income tax. Virginia's tax brackets have not changed since 1990 — the top 5.75% rate kicks in at just $17,000 of taxable income, so almost every self-employed Virginian pays the top rate on most of their income. Enter your expected net self-employment income, any W-2 wages, and your filing status to see what to send each quarter, your due dates, and how the safe-harbor rules protect you from an underpayment penalty. Everything is an estimate for planning — always confirm with the Virginia Department of Taxation before you file.
Self-employment income has no tax withheld for you, so both the IRS and Virginia Department of Taxation ask you to prepay in quarterly installments. On the federal side you owe self-employment tax (15.3% Social Security and Medicare on 92.35% of your net profit, up to the Social Security wage base) plus federal income tax on your profit after the standard deduction. On top of that, Virginia applies its own income tax.
Virginia generally requires estimated payments once you expect to owe more than $1,000 in state tax for the year. Virginia's first two installments are due May 1 and June 15, then September 15 and January 15 — note the May 1 first-quarter deadline, not April 15. Virginia follows the standard four-installment schedule.
You avoid an IRS underpayment penalty by hitting a "safe harbor": paying at least 90% of this year's total tax, or 100% of last year's (110% if your income is higher). Virginia starts from your federal adjusted gross income and applies the same four-rate schedule to all filers after the standard deduction. This estimate does not include Virginia's personal exemptions (about $930 each), so your actual tax may be slightly lower. You can pay online through the Virginia Department of Taxation portal, and the calculator above breaks your total into the federal and Virginia pieces so you can send each to the right place. You can pay online at the Virginia Department of Taxation (payment portal).
For educational purposes only — not tax advice. Tax rules change and individual situations vary; confirm figures with a tax professional and the Virginia Department of Taxation before filing. State tax data last verified 2026-07-05.
Sources: tax.virginia.gov, tax.virginia.gov.