Virginia Estimated Tax Payments 2026

Virginia’s test is a dollar amount: an expected Virginia liability, after withholding and credits, of more than $1,000. The Department’s page and the 760ES booklet both say so.

• If you must file a return and your Virginia income tax liability, after withholding and allowable credits, is expected to be more than $1,000, you must make estimated payments or have more tax withheld.

  “If you are required to file a tax return and 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.”

• The 760ES booklet lists, among the cases where you are not required to make estimated payments, an expected estimated tax liability that exceeds your withholding and tax credits by $1,000 or less.

  “your expected estimated tax liability exceeds your withholding and tax credits by $1,000 or less.”

Virginia does not set a fixed share for each installment on the page or the booklet’s instructions. It sets the total you should have paid in by timely withholding and estimated payments, and gives a worksheet in your individual online services account that suggests how many payments to make. Starting later in the year changes the number of installments, as the voucher table in the booklet shows.

• You must pay at least 90% of your tax liability during the year through withholding and timely estimated payments.

  “You must pay at least 90% of your tax liability during the year by having income tax withheld and/or making timely payments of estimated tax.”

• Payments must be made in full on or before May 1, 2026, or in equal installments on or before May 1, June 15 and September 15, 2026 and January 15, 2027.

  “Estimated income tax payments must be made in full on or before May 1, 2026, or in equal installments on or before May 1, 2026, June 15, 2026, September 15, 2026, and January 15, 2027.”

Virginia’s skip date is March 1, 2027, not the end of January.

• File your 2026 return and pay the balance of tax due in full by March 1, 2027, and you do not have to make the January 15, 2027 payment.

  “If you file your 2026 income tax return and pay the balance of tax due in full by March 1, 2027, you are not required to make the estimated tax payment that would normally be due on January 15, 2027.”

• A qualifying farmer, fisherman or merchant seaman files only Payment Voucher 4 by January 15, 2027, or files the 2026 return on or before March 1, 2027 and pays the entire tax at that time.

  “If the qualifications of a farmer, fisherman, or merchant seaman are met, you only need to file Payment Voucher 4 by January 15, 2027. If you file your 2026 income tax return on or before March 1, 2027, and pay the entire tax at that time, you are not required to file Form 760ES for 2026.”

The form is Form 760ES, with four payment vouchers: the 2026 vouchers are due May 1, June 15, September 15, 2026 and January 15, 2027. The Department offers an individual online services account and a 760ES eForm for estimated payments, and ACH credit through your bank. Mail is the fallback: send the voucher and payment to the Department of Taxation, P.O. Box 1478, Richmond, VA 23218, or to the city or county where you live.

Electronic payment can be mandatory. The booklet words the $6,000 test as the sum of all payments expected to exceed $6,000, while the Department’s page words it as total income tax liability for the year over $6,000; confirm which applies to you on tax.virginia.gov.

• The 760ES eForm needs no login or password; make sure you choose the correct voucher number.

  “No login or password is required. Make sure you choose the correct voucher number.”

• The Department provides eForms and Individual Online Payments for estimated payments, made by Debit EFT, and you may schedule a payment for a future date.

  “The Department provides two secure online options for submitting estimated payments: eForms and Individual Online Payments. Payments are made by Debit EFT and you may schedule your payment for a future date.”

• All income tax payments must be electronic if any estimated installment exceeds $1,500, any extension payment exceeds $1,500, or the total income tax liability for the year exceeds $6,000.

  “You must submit all of your income tax payments electronically if: Any installment payment of estimated tax exceeds $1,500 or Any payment made for an extension of time to file exceeds $1,500 or The total income tax liability for the year exceeds $6,000”

Official page: Virginia Tax: Individual Estimated Tax Payments. Form: Form 760ES (Estimated Income Tax Payment Vouchers for Individuals).

Virginia calls the charge an addition to tax. The Department does not print a rate on the page or in the booklet, and this page does not state one. The addition to tax is computed on Form 760C (Form 760F for farmers, fishermen and merchant seamen).

• An addition to tax is imposed if at least 90% (66 2/3% for a farmer, fisherman or merchant seaman) of your total tax liability is not paid through timely withholding and installments of estimated tax.

  “an addition to tax is imposed by law if at least 90% (662/3% if you are a farmer, fisherman or merchant seaman) of your total tax liability is not paid throughout the year by timely withholding and/or installments of estimated tax.”

• The addition to tax does not apply if each required installment is paid on time and one listed exception is met, such as the sum of all installment underpayments for the taxable year being $1,000 or less.

  “the sum of all installment underpayments for the taxable year is $1,000 or less.”