Self-Employment Tax for Virginia (2026)
Virginia (VA) Key Facts
Federal S E Tax Rate
15.3%
State Income Tax Rate
5.75%
Combined S E + State Rate
21.1%
S E Tax Components
12.4% Social Security + 2.9% Medicare
How This Calculator Works in Virginia
This calculator estimates your total self-employment tax in Virginia, including the federal 15.3% SE tax and Virginia's state income tax. Enter your net SE income to see your liability.
Virginia Overview
Self-employed workers in Virginia pay the federal 15.3% SE tax plus state income tax at up to 5.75%, for a combined burden of approximately 21.1%. Quarterly estimated payments are typically required for both federal and state obligations.
How Virginia Compares
Virginia's combined SE burden of 21.1% compares to Maryland at 21.1% and North Carolina at 19.8%. State income tax creates meaningful differences between states.
| State | Top Rate | Notes |
|---|---|---|
| Maryland | 5.75% | Maryland has a state income tax on SE income rate of 5.75%. |
| North Carolina | 4.5% | North Carolina has a state income tax on SE income rate of 4.5%. |
| West Virginia | 5.12% | West Virginia has a state income tax on SE income rate of 5.12%. |
Virginia's state income tax on SE income rate of 5.75% compares to a national average of approximately 5.04%. This is above the national average.
Tips for Virginia Residents
- 1Federal self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) regardless of state.
- 2Virginia adds state income tax at up to 5.75% on self-employment income, for a combined rate of about 21.1%.
- 3Make quarterly estimated payments for both federal and Virginia state taxes to avoid underpayment penalties.
- 4Deduct half of your SE tax on your federal return and track all business expenses to minimize net self-employment income.
- 5Consider whether an S-Corp election could reduce your SE tax burden if your net income exceeds $50,000-$60,000.