TaxWrenTaxes for Virginia freelancers in 2026
Single filers get a standard deduction of $8,750 ($17,500 married filing jointly) and a personal exemption of $930.
On $85,000 of 1099 profit, a single filer owes about $3,728 in Virginia income tax on top of $17,800 in federal taxes. That ranks 43rd lowest of 51 (50 states and DC), $999 more than the median state.
Among its neighbors, Tennessee, North Carolina, Kentucky, West Virginia and Maryland would tax the same income less, while District of Columbia would tax it more.
Virginia income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 2% | $0 | $0 |
| 3% | $3,000 | $3,000 |
| 5% | $5,000 | $5,000 |
| 5.75% | $17,000 | $17,000 |
Virginia vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Virginia | $3,728 | $21,528 | $63,472 |
| District of Columbia | $3,746 | $21,546 | $63,454 |
| Kentucky | $2,647 | $20,447 | $64,553 |
| Maryland | $3,389 | $21,189 | $63,811 |
| North Carolina | $2,643 | $20,443 | $64,557 |
| Tennessee | $0 | $17,800 | $67,200 |
| West Virginia | $2,729 | $20,529 | $64,471 |
How Virginia taxes changed
Virginia's rates and deductions did not change for 2026. State tax on $85,000 of 1099 profit is unchanged at $3,728.
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 5.75% | 5.75% |
| Standard deduction (single) | $8,750 | $8,750 |
| State tax on $85,000 of 1099 profit | $3,728 | $3,728 |
| Take-home on a $75,000 salary | $57,815 | $58,094 |
Each year uses that year's federal and Virginia rules, so the take-home row also reflects federal changes. Federal changes · All data updates
Sources: Virginia revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Virginia 1099 tax FAQ
Does Virginia have a state income tax?
Virginia has a graduated income tax with 4 rates from 2% to 5.75%; the top rate starts at $17,000 of taxable income for single filers.
How much should a freelancer in Virginia set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 25% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $3,728 Virginia income tax. Use the calculator for your own income, expenses and filing status.
What is the top Virginia income tax rate in 2026?
5.75%. Virginia has a graduated income tax with 4 rates from 2% to 5.75%; the top rate starts at $17,000 of taxable income for single filers.
Do I need to make estimated tax payments to Virginia?
Generally yes, if you expect to owe state tax that is not covered by withholding. Virginia sets its own thresholds and due dates; check the Virginia revenue department's estimated payment rules.