{"place":"Virginia Beach, VA","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/virginia-beach-va","state":{"code":"VA","name":"Virginia","slug":"virginia","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":2,"topRate2026":5.75,"topRateStartsSingle":17000,"notes":"Rates are percentages and brackets are the same for all filing statuses: 2% on the first $3,000, 3% from $3,000 to $5,000, 5% from $5,000 to $17,000, and 5.75% over $17,000.","source":"https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2026/760es-2026.pdf"},"estimatedTax":{"form":"760ES","rule":"Starting with 2026, you must make estimated payments (or have more withheld) if your Virginia tax after withholding and credits is expected to be more than $1,000. Single filers with expected Virginia AGI under $11,950 are exempt.","schedule":"May 1, June 15 and September 15, 2026, and January 15, 2027; the first installment is due May 1, not April 15. Qualifying farmers, fishermen and merchant seamen can make a single payment by January 15, 2027, or skip estimates by filing and paying in full by March 1, 2027.","source":"https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2026/760es-2026.pdf"},"minimumWage2026":{"standard":12.77,"tippedCash":2.13,"tipCreditAllowed":true,"notes":"$12.77 from January 1 to December 31, 2026. 2026 amendments to Va. Code 40.1-28.10 raise it to $13.75 on January 1, 2027, and $15.00 on January 1, 2028, with yearly inflation adjustments from 2029. Tipped employees (more than $30 a month in tips, Va. Code 40.1-28.9) can be paid $2.13 an hour if tips bring them to the state minimum (U.S. DOL table, https://www.dol.gov/agencies/whd/state/minimum-wage/tipped).","source":"https://law.lis.virginia.gov/vacode/title40.1/chapter3/section40.1-28.10/"},"soleProprietorTaxes":[{"name":"Local BPOL license tax (capped by Va. Code 58.1-3706)","summary":"Many Virginia cities and counties tax business gross receipts under a BPOL license. State law bars the tax for businesses under $100,000 in gross receipts in localities over 50,000 people, or under $50,000 in localities of 25,000 to 50,000, although a license fee may still apply. Rates are generally capped at 58 cents per $100 for financial, real estate and professional services, 36 cents for repair, personal and business services, 20 cents for retail and 16 cents for contractors; some localities keep higher rates they had in 1978.","source":"https://law.lis.virginia.gov/vacode/title58.1/chapter37/section58.1-3706/"}],"contractorLaws":[{"name":"Presumption of employee status (Va. Code 58.1-1900)","summary":"Someone paid to perform services is presumed to be an employee unless the worker or the business shows they are an independent contractor. Virginia Tax decides this using IRS guidelines.","source":"https://law.lis.virginia.gov/vacode/title58.1/chapter19/section58.1-1900/"},{"name":"Private lawsuit for misclassification (Va. Code 40.1-28.7:7)","summary":"A worker who was wrongly classified as a contractor can sue an employer that knew about the misclassification, within three years, for wage-law damages and other relief. Workers are presumed to be employees unless the employer shows contractor status under IRS guidelines.","source":"https://law.lis.virginia.gov/vacode/title40.1/chapter3/section40.1-28.7:7/"}],"notes":"Virginia's first estimated payment is due May 1, not April 15."},"stateRetirementProgram":{"state":"Virginia","code":"VA","programName":"RetirePath Virginia","status":"active","employerMandate":"For-profit and nonprofit employers in operation 2+ years with 5+ eligible employees (18+, 30 or more hours a week) and no qualified plan — threshold lowered from 25 to 5 effective July 1, 2026","mandateMin":5,"keyDates":"Threshold dropped from 25 to 5 on July 1, 2026. 2026 registration deadlines: September 30, 2026 (10–24 eligible employees) and October 30, 2026 (5–9 and 25+). Maximum penalty $200 per eligible employee per year.","covers1099":false,"selfEnroll":"yes","sourceUrl":"https://www.retirepathva.com","note":"RetirePath is explicit that independent contractors, gig workers and the self-employed can join on their own — as savers, never through a hiring business. Sources disagree on whether part-time employees below the 30-hour threshold count as eligible employees — unverified.","lastVerified":"2026-09-09"},"city":{"slug":"virginia-beach-va","name":"Virginia Beach","stateCode":"VA","county":"Independent city (not part of any county)","population":453737,"populationYear":2024,"localIncomeTax":{"applies":false},"localBusinessTaxes":[{"name":"Virginia Beach Business, Professional and Occupational License (BPOL) tax","summary":"The license tax is based on gross receipts: $25 up to $25,000, $40 up to $100,000 and $50 up to $200,000. Above $200,000, a per-$100 rate applies by category: $0.36 for general/personal services, $0.58 for professional, financial and real estate services, $0.16 for contractors and $0.20 for retail. Licenses run Jan. 1-Dec. 31, and renewals are due March 1.","source":"https://cor.virginiabeach.gov/tax-rates-important-dates-deadlines"},{"name":"Virginia Beach Business Tangible Personal Property Tax","summary":"Business property such as furniture, fixtures, tools and equipment is assessed at 40% of original cost and taxed at $4.00 per $100 of assessed value. Returns are due March 1, bills go out in May, and tax is due June 5.","source":"https://cor.virginiabeach.gov/tax-rates-important-dates-deadlines"}],"businessLicense":{"required":true,"summary":"A Virginia Beach business license must be obtained before doing business, and home-based applicants must show proof of residency and sign a Restrictions for Home Use form.","source":"https://s3.us-east-1.amazonaws.com/virginia-beach-departments-docs/cor/Businesses/License/How-to-Start-a-Business-English.pdf"},"gigLaws":[{"name":"Virginia Beach business license for rideshare (TNC) drivers","summary":"The Commissioner of the Revenue treats rideshare (TNC) drivers as independent contractors of the companies they drive for. Drivers must visit the office for a determination of business license liability, and failure to comply can result in a summons. The office also says independent contractors living in the city who commonly engage in business are subject to the business license tax.","source":"https://cor.virginiabeach.gov/businesses/tnc-partners"}],"notes":"Virginia Beach is an independent city, so city taxes take the place of county taxes. Virginia is not among the states with city- or county-level income or payroll taxes, per the Tax Foundation (secondary source; no official state statement found) (https://taxfoundation.org/data/all/state/state-income-tax-rates). The 40% assessment ratio comes from the City's business license guide (revised 12/29/2022; https://s3.us-east-1.amazonaws.com/virginia-beach-departments-docs/cor/Businesses/License/How-to-Start-a-Business-English.pdf); current BPOL and property tax rates come from the Commissioner of the Revenue's rates page."},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/virginia-beach-va/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/virginia-beach-va/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/virginia-beach-va/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/virginia-beach-va/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/virginia-beach-va/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/virginia-beach-va/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/virginia-beach-va/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}