Take-home pay in Virginia by business structure
At $100,000 of profit, an owner in Virginia keeps $78,080 as an LLC taxed as an S corp and $73,105 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.
$78,080 a year
kept from $100,000 of profit as an LLC taxed as an S corp in Virginia, after every tax and fee counted here. That is $9,253 more than as a C corporation.
Virginia, 2026: $100,000 profit, single filer
| Structure | Taxes and fees | You keep | Share |
|---|---|---|---|
| Sole proprietorship | $26,895 | $73,105 | 73% |
| Single-member LLC | $26,926 | $73,074 | 73% |
| LLC taxed as an S corp most | $21,920 | $78,080 | 78% |
| S corporation | $21,920 | $78,080 | 78% |
| C corporation | $31,173 | $68,827 | 69% |
What Virginia takes from a business owner
- Virginia taxes personal income in 4 brackets, from 2% to 5.75% (2026, single filer).law.lis.virginia.gov, checked Oct 23, 2026
- An LLC pays the state Annual Registration Fee, $50 a yearlaw.lis.virginia.gov, checked Oct 23, 2026.
- An S corp in Virginia can elect to pay the state's income tax itself, a pass-through entity tax of 5.75%, and the owner gets a credit for it. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totaltax.virginia.gov.
- An S corp owner on payroll pays Virginia unemployment tax at 2.5% on the first $8,000 of salary in the first yearlaw.lis.virginia.gov, checked Oct 23, 2026.
What you keep at each profit
| Profit | Sole prop | LLC | LLC as S corp | S corp | C corp |
|---|---|---|---|---|---|
| $50,000 | $38,410 | $38,374 | $38,676 | $38,676 | $36,161 |
| $100,000 | $73,105 | $73,074 | $78,080 | $78,080 | $68,827 |
| $150,000 | $105,191 | $105,159 | $113,090 | $113,090 | $97,503 |
| $250,000 | $170,929 | $170,901 | $181,492 | $181,492 | $156,519 |
| $500,000 | $306,472 | $306,444 | $334,271 | $334,271 | $298,615 |
Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.
More for Virginia
- All five structures in Virginia
- Quarterly estimated tax in Virginia
- LLC vs S corp in Virginia
- What an LLC costs in Virginia
Other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Washington
- West Virginia
- Wisconsin
- Wyoming