Virginia LLC tax calculator
See what your Virginia LLC owes both ways — as a default pass-through and as an LLC taxed as an S-corporation, with Virginia's 5.75% state income tax pre-filled.
Your LLC
S-corp election saves
$4,653
Before payroll-filing and accounting costs, typically $1,200–$2,500 a year.
What do you do? Tap one to tailor this.
Default LLC (Schedule C)
- Self-employment tax
- $16,955
- Federal income tax
- $11,057
- State tax
- $6,900
- Total tax
- $34,912
LLC taxed as an S-corp
- Payroll tax on salary
- $9,180
- Distribution (no payroll tax)
- $60,000
- Federal income tax
- $14,179
- State tax
- $6,900
- Total tax
- $30,259
Don't miss your next IRS payment
Email me S-corp election saves about $4,653 a year and one reminder a week before it's due. No account, no spam.
Virginia self-employed tax at a glance
| State income tax | Graduated, up to 5.75% |
|---|---|
| Self-employment tax | 15.3% federal (12.4% Social Security + 2.9% Medicare) |
| Social Security wage base | $184,500 (2026) |
| Local income tax | No broad local income tax on business profit |
| Quarterly estimate dates | Federal and state: Apr 15, Jun 15, Sep 15, Jan 15 |
| Typical total rate on $100k profit | About 27.7% (~$27,665) |
What Virginia tax looks like at four profit levels
Single filer, standard deduction, 20% QBI deduction applied, Virginia rate of 5.75% included. Your own number depends on filing status and deductions — use the calculator above for that.
| Net profit | Self-employment tax | Federal income tax | Virginia tax | Total | Set aside monthly |
|---|---|---|---|---|---|
| $50,000 | $7,065 | $2,370 | $2,875 | $12,310 (24.6%) | $1,026 |
| $75,000 | $10,597 | $4,600 | $4,313 | $19,510 (26.0%) | $1,626 |
| $100,000 | $14,130 | $7,786 | $5,750 | $27,665 (27.7%) | $2,305 |
| $150,000 | $21,194 | $15,964 | $8,625 | $45,783 (30.5%) | $3,815 |
LLC taxes in Virginia
Virginia's top 5.75% bracket starts at a low income level, so most filers pay it.
An LLC is a legal structure, not a tax structure. By default the IRS taxes a single-member Virginia LLC like a sole proprietorship, so every dollar of profit carries the 15.3% self-employment tax on top of income tax.
An S-corp election moves part of that profit out of payroll tax by paying yourself a defensible salary. The savings are federal — Virginia income tax still applies to the whole profit — and they only clear the cost of payroll, quarterly 941s and an 1120-S return once profit is high enough.
Frequently asked questions
How much tax does an LLC pay in Virginia?
A default Virginia LLC pays no entity-level federal tax — profit flows to your personal return, where it faces 15.3% self-employment tax and federal income tax after the QBI deduction. Virginia uses graduated brackets topping out near 5.75%, layered on top of federal income tax and the 15.3% self-employment tax.
Is an S-corp election worth it in Virginia?
The savings come from federal payroll tax, not Virginia income tax, which still applies to all profit. The crossover is usually around $80,000–$100,000 of profit, and any state franchise or LLC fee pushes it slightly higher.
What is a reasonable S-corp salary in Virginia?
What you would pay an unrelated person to do your job in your Virginia market, supported by pay data and hours worked. An artificially low salary to shift profit into distributions is a well-known audit trigger.
Does an Virginia LLC owe quarterly estimated taxes?
Yes — the owner makes federal estimates once expected tax reaches $1,000, and Virginia runs a parallel state estimate schedule.
Are there local taxes on LLC income in Virginia?
Virginia does not layer a broad local income tax on pass-through business income, so state and federal are the two layers to plan for.
Estimates only, using projected 2026 federal figures and state rates for planning. Not tax advice.
More Virginia calculators
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