You can pay your Virginia estimated taxes online for free by logging into an Individual Online Services account at the Virginia Tax website or by using the 760ES eForm, which requires no login. Both methods debit your bank account directly. Credit and debit card payments are also accepted through a third-party processor, but they carry convenience fees. Quarterly installments for the 2026 tax year are due May 1, June 15, and September 15, 2026, and January 15, 2027.
The Two Free Online Payment Methods
Virginia offers two ways to submit estimated payments electronically at no cost, both housed on the Virginia Tax website. Neither involves mailing a paper voucher.
Individual Online Services Account
Create a free account at the Virginia Tax website, log in, and select “Estimated Tax Payment 760ES.” Payments come straight from your bank account. The account lets you schedule all four quarterly payments in advance, save your banking information, and pull up your full payment history whenever you need it.1Virginia Department of Taxation. Individual Income Tax Payment Options To enroll, you’ll need a copy of your most recently filed Virginia return.
760ES eForm
If you don’t want an account, use the 760ES eForm. No login or password required.2Virginia Department of Taxation. Individual Estimated Tax Payments Pick the voucher number (1 through 4), enter your Social Security Number, your payment amount, and your bank’s routing and account numbers. The payment runs through the ACH network and typically clears within one to three business days.
Whichever route you take, save the confirmation number the system gives you. That’s your proof of payment if anything is ever disputed.
Credit and Debit Card Payments
Virginia accepts card payments through Paymentus, a third-party processor. The convenience fees do not go to Virginia Tax:3Virginia Department of Taxation. Credit Card Payments
- Credit card over $43: 2.3% of the payment amount
- Credit card under $43: $1 flat fee
- Debit card: $3.95 flat fee
On a $2,000 estimated payment, a credit card tacks on an extra $46. For most people, paying from a bank account is clearly cheaper. The exception is when credit card rewards outweigh the fee.
When Electronic Payment Is Required
Some taxpayers don’t just have the option to pay online; Virginia requires it. Electronic payment is mandatory if any of these apply:2Virginia Department of Taxation. Individual Estimated Tax Payments
- Any single estimated tax installment exceeds $1,500.
- Any extension payment exceeds $1,500.
- Your total income tax liability for the year exceeds $6,000.
Once you cross one of these thresholds, every future income tax payment has to be made electronically, including extension payments and the balance due when you file.
Quarterly Deadlines
For the 2026 tax year, estimated payments come due in four installments. You can also pay the full year in one shot by the first deadline instead of splitting it.4Virginia Tax. 2026 Form 760ES – Estimated Income Tax Payment Vouchers for Individuals
- Voucher 1: May 1, 2026
- Voucher 2: June 15, 2026
- Voucher 3: September 15, 2026
- Voucher 4: January 15, 2027
When a due date falls on a weekend or legal holiday, the deadline shifts to the next business day. Interest on any underpayment runs from the original due date, not the shifted one.2Virginia Department of Taxation. Individual Estimated Tax Payments
One shortcut is worth knowing. If you file your 2026 return and pay the full balance by March 1, 2027, you can skip the January 15 payment entirely.5Virginia Tax. 2026 Form 760ES – Estimated Income Tax Payment Vouchers for Individuals Useful if your fourth-quarter income is light and you can get your return done early.
Figuring Out How Much To Pay
Form 760ES includes a worksheet. Start with your expected Virginia adjusted gross income for the year, subtract deductions and personal exemptions, apply the tax rates, and then subtract any credits and withholding. What’s left is your estimated tax liability. Divide by four for equal quarterly installments.
The worksheet produces the Line 15 figure, which is what you enter when submitting each voucher online.6Virginia Tax. 2025 Form 760ES – Estimated Income Tax Payment Vouchers for Individuals Keeping your prior year’s Virginia return in front of you makes it faster, since most inputs carry over with small adjustments.
If your income jumps or drops partway through the year, recompute and enter the new amount on your next voucher. The same applies if you didn’t expect to owe estimated taxes at the start of the year but your situation changed. You begin paying starting with the next deadline after the change.7Virginia Code Commission. Virginia Code 58.1-490 – Declarations of Estimated Tax
Do You Even Have To File a Declaration?
Virginia law requires estimated payments only if your expected Virginia tax liability for the year exceeds $150 after withholding and credits.7Virginia Code Commission. Virginia Code 58.1-490 – Declarations of Estimated Tax You can skip the whole process if any of the following is true:8Cornell Law Institute. 23 Va. Admin. Code 10-112-20 – Declarations of Estimated Tax; Requirement of Declaration
- Your estimated tax is $150 or less.
- You’re single and your expected Virginia adjusted gross income is less than $5,000.
- You’re married and the combined expected Virginia adjusted gross income is less than $8,000.
- You’re not required to file a Virginia income tax return at all.
If none of these fits, you’re on the hook for quarterly payments. This usually catches people with income that isn’t subject to employer withholding: freelance earnings, rental income, investment gains, or retirement distributions.
Avoiding Underpayment Interest
Paying something each quarter isn’t enough on its own. Virginia charges an addition to tax when the amount you’ve paid in by each due date is too low. To stay penalty-free, at least 90% of your current year’s total tax must be paid through withholding and estimated installments by each deadline.2Virginia Department of Taxation. Individual Estimated Tax Payments
The simplest safe harbor is the prior-year method: make each installment at least equal to the corresponding installment from last year’s tax liability, provided last year’s return covered a full 12-month year. You already know last year’s tax, so there’s no guesswork. If you don’t qualify for any exception, the underpayment is computed on the lesser of 90% of this year’s liability or 100% of last year’s.9Virginia Code Commission. Virginia Code 58.1-492 – Failure by Individual, Trust or Estate To Pay Estimated Tax
The interest rate adjusts quarterly. For the first quarter of 2026, it’s 9%.10Virginia Department of Taxation. Virginia Interest Rates Remain 9% for the 1st Quarter of 2026 Interest runs from each installment’s original due date until either May 1 of the following year or the date you pay, whichever comes first.9Virginia Code Commission. Virginia Code 58.1-492 – Failure by Individual, Trust or Estate To Pay Estimated Tax You report and pay the addition when you file your annual return. It’s set by statute, not at the Department’s discretion, so the practical fix is to use the prior-year safe harbor if your income is hard to predict.