Virginia estimated tax due dates for 2026
Virginia estimated income tax payments for tax year 2026 are due May 1, 2026, June 15, 2026, September 15, 2026, January 15, 2027. That differs from the federal schedule. Below: who has to pay, how to avoid an underpayment penalty and where to pay, with the official source.
| Payment | Virginia due date |
|---|---|
| 1 | |
| 2 | |
| 3 | |
| 4 |
Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Virginia estimated tax?
For taxable years beginning on and after January 1, 2026, if your Virginia income tax liability, after subtracting income tax withheld and any allowable credits, is expected to be more than $1,000, then you must make estimated tax payments or have additional income tax withheld throughout the year from your wages or other income.
How do you avoid a Virginia underpayment penalty?
Must pay at least 90% of the tax liability (66 2/3% farmers, fishermen, merchant seamen) through timely withholding/estimates. No addition to tax if each installment is timely and: is at least 90% of tax on annualized or actual income; is based on the preceding year's income at current-year rates and exemptions; equals or exceeds the prior year's tax liability (prior return full-year with a liability); or total installment underpayments are $1,000 or less. Otherwise computed on the lesser of 90% of current-year or 100% of preceding-year liability (Form 760C). No 110% rule. Per Virginia Tax, filing the return and paying the balance in full by March 1 (March 1, 2027) removes the January 15 payment. Farmers/fishermen/merchant seamen: only voucher 4 by Jan 15, 2027, or file and pay by March 1, 2027.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Virginia figures its own tax, so the state amount is separate.
