2025 Virginia State Tax Deadlines
Virginia Individual income tax filing deadlines and extensions for 2025
If you are a resident or have been involved in business operations within Virginia, you might be required to file Virginia State taxes. Virginia maintains a progressive income tax structure with rates ranging from 2% to 5.75% for 2025, while offering unique deadlines that differ from federal requirements. This comprehensive guide outlines the key tax deadlines and considerations applicable to Virginia in 2025.
Virginia business tax deadlines for 2025
C Corporations' deadlines and requirements
C Corporations in Virginia must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include:
- Complete Form 500 (Virginia Corporation Income Tax Return)
- File online with Virginia Tax Online Services
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in Virginia for 2025
The Extension Deadline for Virginia Corporate income tax returns is November 15, 2026. Virginia automatically grants a seven-month extension on filing Corporate income tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
Virginia S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Virginia by March 15, 2026.
Required forms include:
- Form 502 (Pass-Through Entity Return)
- Form 502UP (Unified Partnership Return)
Extension to file S Corporations and Partnerships taxes in Virginia for 2025
The Extension Deadline for Virginia pass-through entity tax returns is September 15, 2026. Virginia automatically grants a six-month extension on filing pass-through entity tax returns, without requiring a separate application. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2026.
Virginia Individual tax considerations for 2025
Filing requirements and income thresholds
Virginia Individuals must file a State income tax return if they meet specific gross income thresholds that vary by filing status and age.
The 2025 standard deduction amounts are:
- $9,000 for Single and Married Filing Separately
- $18,000 for Married Filing Jointly
- $13,500 for Head of Household
- An additional $1,700 for taxpayers 65 and older
Estimated tax deadline for Virginia 2025
Estimated tax payments are due:
- May 1, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
See Form 760ES for the amount to pay with each voucher.
Who must make estimated payments
You must make Virginia estimated income tax payments during 2025 if:
- You expect to owe more than $150 in Virginia income tax
- You have significant self-employment income
- You receive income not subject to withholding
- You need tax planning strategies for irregular income
Individual tax deadline for Virginia 2025
You must file and pay Individual Income Taxes in Virginia by May 1, 2026. Virginia's unique May 1st deadline provides an additional two weeks beyond the federal deadline, giving taxpayers additional time for preparation.
Available forms include:
- Form 760 (Residents)
- Form 760PY (Part-Year Residents)
- Form 763 (Nonresidents)
Extension to file taxes in Virginia for 2025
The Extension Deadline is November 1, 2026, to file your Virginia Individual Income tax return. Virginia automatically grants a six-month extension on filing personal income taxes without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due May 1, 2026.
What Virginia tax professionals need to know
Several key considerations make Virginia's tax landscape unique for 2025. Virginia's May 1st Individual filing deadline offers strategic advantages for tax planning, as the state provides various deductions and credits, including opportunities for vehicle tax deductions.
Military personnel special provisions
Virginia provides favorable treatment for military personnel, including:
- Out-of-state military rule for filing extensions
- Combat zone extensions with an additional 15 days
- 90-day extension for deployment outside the United States
- Special residency rules for military families
Electronic filing requirements
Virginia encourages electronic filing through Virginia Tax Online Services. Benefits include:
- Faster processing within four weeks versus eight weeks for paper returns
- Direct deposit options for refunds
- Online account management
- Save time with automatic calculations
Virginia's unique tax features for 2025
May 1st Individual deadline advantage
Virginia's May 1st Individual tax deadline offers several significant advantages, including additional time for tax preparation, better coordination with federal filing requirements, and enhanced planning for home office deductions.
Disaster relief provisions
Virginia has experienced recent natural disasters, leading to extended deadlines for affected taxpayers. These extensions demonstrate the State's flexibility in accommodating taxpayer needs during challenging circumstances.
Overseas rule provisions
If you're living or traveling outside the U.S. or Puerto Rico on May 1st, you have until July 1, 2026, to file your return. You must still pay any tax owed by the May 1, 2026, due date to avoid penalties and interest.
Special farmer considerations
If at least two-thirds of your gross income is derived from farming, you may pay estimated tax at any time on or before January 15, 2026. However, if farmers file their tax return on or before March 1, 2026, and pay the total tax at that time, they need not file an estimated tax.
Sources
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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