2026 Virginia State Tax Deadlines
Virginia Individual income tax filing deadlines and extensions for 2026
If you are a resident or have been involved in business operations within Virginia, you might be required to file Virginia State taxes. Virginia follows a progressive income tax structure with rates ranging from 2% to 5.75%, making it essential to understand the specific deadlines and requirements for the 2026 tax year.
Virginia business tax deadlines for 2026
C Corporations' deadlines and requirements
C Corporations in Virginia must file and pay Corporate Income Tax by May 1, 2027, following Virginia's specific due date schedule.
Filing requirements include:
- Complete Form CCR (Corporation Income Tax Return)
- File via Virginia Tax WebFile
- Payment must be made by May 1, 2027
- Mail submissions must be postmarked by the due date
Extension to file taxes in Virginia for 2026
The Extension Deadline for Virginia Corporate income tax returns is November 1, 2027. Form VIRGINIA-500EXT is required for extensions; payment is still due May 1, 2027.
Pass-through entities
Virginia S Corporations and Partnerships tax deadlines for 2026
S Corporations and Partnerships must file in Virginia by March 15, 2027.
Required forms include:
- Form 502S—S Corporation Return
- Form 502—Partnership Return
Extension to file S Corporations and Partnerships taxes in Virginia for 2026
The Extension Deadline for Virginia S Corporations and Partnerships returns is September 15, 2027. Extension forms may be required; payment is still due on the original filing dates.
Virginia Individual tax considerations for 2026
Filing requirements and income thresholds
Virginia Individuals must file a State income tax return if their gross income exceeds specific thresholds based on filing status.
The progressive tax rates for 2026 range from:
- 2% on the first income bracket
- Up to 5.75% on higher income levels
Estimated tax deadline for Virginia 2026
Estimated tax payments are due on the following schedule for calendar year filers:
- April 15, 2026
- June 15, 2026
- September 15, 2026
- January 15, 2027
Who must make estimated payments
You must make Virginia estimated income tax payments during 2026 if you expect to owe a significant amount in Virginia income tax after subtracting withholding and credits. Electronic payments are encouraged through the Virginia online tax system.
Individual tax deadline for Virginia 2026
Individual income tax returns are due May 1, 2027 (Virginia's later statutory date).
Available forms include:
- Form 760—Virginia Resident Individual Income Tax Return
- Form 763—Virginia Nonresident/Part-Year Resident Individual Income Tax Return
Extension to file taxes in Virginia for 2026
The Extension Deadline is November 1, 2027, to file your Virginia Individual Income tax return. Virginia grants a six-month extension without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due May 1, 2027.
What Virginia tax professionals need to know
Several key considerations make Virginia's tax landscape unique for 2026. Virginia's progressive income tax system offers moderate tax rates with unique due dates on May 1. The state boasts a robust economy, characterized by a significant federal government presence, a thriving technology sector, and numerous military installations.
Electronic filing requirements
Virginia has implemented electronic filing systems for taxpayers:
- C Corporations and pass-through entities should file electronically through Virginia Tax WebFile
- Individuals can use Virginia's online system for free electronic filing
- Business deductions can be processed more efficiently through electronic systems
- Professional preparers must use approved software vendors
Unique Virginia tax features for 2026
Virginia offers several distinctive tax features, including:
- Progressive tax rates ranging from 2% to 5.75%
- May 1st due dates—Virginia uses different due dates than the federal system
- No local income tax—Virginia prohibits local income taxes
- Military-friendly provisions for active duty personnel
Federal Government and Military Presence
Virginia's significant federal and military presence creates unique considerations:
Federal Contractor Benefits
- Large federal contractor population
- Government contracting compliance considerations
- Security clearance workforce
- Federal facility proximity advantages
Military Personnel Provisions
- Military retirement pay exemptions may apply
- Active duty military special provisions
- Military spouse tax considerations
- Base realignment and closure impacts
Technology and Innovation Sector
Virginia's growing technology sector creates opportunities:
- Northern Virginia Technology Corridor
- Data center industry concentration
- Cybersecurity and IT services
- Government technology contracting
- Telecommunications infrastructure
Research and Development
- Research and development tax credits
- University research Partnerships
- Technology transfer programs
- Innovation district development
Business incentives and credits
Virginia provides various business tax incentives:
- Major Business Facility Job Tax Credit
- Research and Development Expenses Tax Credit
- Green Job Creation Tax Credit
- International Trade Facility Tax Credit
- Worker Retraining Tax Credit
Agriculture and Rural Development
Virginia supports agricultural development:
- Agricultural and forestal districts programs
- Beginning farmer programs
- Agricultural equipment sales tax exemptions
- Rural development incentives
Tourism and Hospitality
Virginia's significant tourism industry:
- Historic tourism development
- Virginia is for Lovers campaign
- Wine country and agritourism
- Coastal and mountain tourism
Energy and Utilities
Virginia's energy sector:
- Traditional energy production
- Renewable energy development
- Offshore wind initiatives
- Nuclear energy considerations
Port and International Trade
Virginia's port facilities create opportunities:
- Port of Virginia advantages
- International trade facilitation
- Export development programs
- Maritime industry support
Manufacturing and Industrial Development
Virginia's manufacturing sector:
- Automotive manufacturing
- Aerospace and defense industry
- Advanced manufacturing programs
- Industrial development incentives
Higher Education and Research
Virginia's educational institutions:
- Major university research programs
- Educational facility tax benefits
- Student retention programs
- Workforce development initiatives
No Local Income Tax
Virginia's prohibition on local income taxes creates advantages:
- Simplified compliance compared to states with local taxes
- Competitive advantage for businesses and Individuals
- Predictable tax burden statewide
- Attractive for multi-location businesses
Retirement income considerations
Virginia provides certain retirement income benefits:
- Military retirement pay may be exempt from Virginia state income tax
- Social Security benefits are generally exempt from the Virginia state income tax
- Pension income considerations for residents
- Senior citizen tax benefits
Professional tax guidance
For complex Virginia tax situations, consulting with qualified tax professionals through an accounting firm directory can help ensure compliance and identify available tax-saving opportunities.
Sources
- Virginia Department of Taxation
- Virginia Tax WebFile Portal
- Virginia Individual Income Tax Information
Don't miss State tax deadlines—Join Instead
State tax deadlines are approaching fast. Virginia's unique due dates and federal contractor considerations create both complexity and opportunities for planning.
Instead's AI-driven platform does the heavy lifting for you—automatically identifying tax strategies, monitoring your accounts for save opportunities, and ensuring you claim every deduction to which you're entitled. Generate comprehensive reports that make tax planning simple. No more guesswork, no more missed opportunities.
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.
Looking for a different year?
