Virginia · VA
Virginia LLC Tax Calculator (2026)
Virginia state income tax top rate 5.75% · Models federal + state + SE + QBI deduction
Virginia's top personal income tax rate is 5.75%. Pass-through LLC profits flow to the owner's personal return and are taxed at the marginal state rate alongside federal income tax and self-employment tax. The calculator below estimates your total federal + state + SE tax burden and the breakeven for electing S-Corp tax treatment.
See the full Virginia LLC tax guide, the S-Corp savings calculator, or the QBI deduction calculator.
LLC Tax Calculator
Estimate federal income tax, state income tax, and self-employment / FICA taxes for a US LLC. Includes the QBI (Section 199A) deduction. Compares default pass-through vs. S-Corp election in real time.
Default pass-through
- Net profit$120,000
- Federal income tax$11,902
- State income tax$6,900
- SE / FICA tax$16,955
- QBI deduction-$19,304
With S-Corp election
- Net profit$120,000
- Federal income tax$15,374
- State income tax$6,900
- SE / FICA tax$8,478
- QBI deduction-$12,000
How this calculator works
Default pass-through: The LLC owes no federal income tax of its own. Profits flow to your personal return. Self-employment (SE) tax of 15.3% applies on 92.35% of net earnings, up to the SS wage base ($176,100 in 2026). Half of SE tax is deductible above-the-line. The QBI deduction (Section 199A) may reduce taxable income by up to 20%.
S-Corp election: The LLC pays you a "reasonable salary" subject to payroll FICA (15.3%). Remaining profits pass through to your return as distributions, free of SE tax. The breakeven is typically around $40,000-$60,000 of net profit, depending on your reasonable salary.
2026 federal brackets are estimated by extrapolating the IRS inflation indexing from 2025 (Rev. Proc. 2024-40).