Self-Employment Tax in Virginia: Complete Guide for 2025
If you're self-employed in Virginia, you pay both federal self-employment tax and Virginia state income tax. Here's what you need to know about Virginia's specific requirements.
Virginia State Income Tax Rate
Virginia has a flat income tax rate of 5.75% for 2025. This applies to all income, including self-employment income, after deductions.
Unlike the federal government, Virginia does not have a separate "self-employment tax." You pay the standard 5.75% state income tax on your net self-employment income, just like any other income.
Source: Virginia Department of Taxation
Virginia Tax Filing Deadline
Virginia's individual income tax return (Form 760) is due on May 1, 2026 for 2025 income. This is two weeks after the federal deadline.
If you file for a federal extension, Virginia automatically grants you an extension to November 1, 2026. But an extension to file is not an extension to pay. You still need to pay any taxes owed by May 1 to avoid penalties and interest.
Virginia Estimated Tax Payments
If you expect to owe more than $150 in Virginia taxes for the year, you need to make estimated payments. Virginia's quarterly payment deadlines are the same as federal:
- Q1: May 1, 2026
- Q2: June 15, 2026
- Q3: September 15, 2026
- Q4: January 15, 2027
Note that Virginia's Q1 deadline is May 1, not April 15 like federal. This is because Virginia's tax year aligns with its May 1 filing deadline.
Local Tax Considerations in Northern Virginia
Virginia does not have county or city income taxes. However, some localities have business license requirements:
- Fairfax County: Business license required if you have gross receipts over $10,000
- Loudoun County: Business license required for most businesses operating in the county
- Prince William County: Business license required for businesses with a physical location
- City of Manassas: Business license required for most business activities within city limits
Requirements vary by locality. Check with your county or city treasurer's office for specific rules.
From Our Practice
We've helped thousands of self-employed individuals across Northern Virginia. The most common mistake: people forget about Virginia's May 1 deadline. They file their federal return on April 15, then forget Virginia is due two weeks later.
Second most common: not setting aside enough for Virginia taxes. People calculate their federal liability and think they're done, then get hit with a 5.75% Virginia bill they weren't expecting.
If you're in Northern Virginia and need help with quarterly planning, state returns, or navigating local business license requirements, LMN Tax handles all of this. We work with freelancers, contractors, and small businesses across Fairfax, Loudoun, Prince William, and surrounding areas.
Calculate Your Combined Tax
Use our Self-Employment Tax Calculator to estimate your federal taxes, then add 5.75% of your taxable income for Virginia state tax.