Virginia state income tax payments go to the Virginia Department of Taxation, and the method you use depends on whether you're paying on time with your return or making an estimated or late payment.

Virginia residents and nonresidents with Virginia income file with the Department of Taxation using Form 760 (the individual income tax return). If you owe tax, you can pay when you file or make separate payments throughout the year. The state accepts payments online, by mail, by phone, and through your bank's bill-pay system — each route has different important date and processing times.

The standard filing and payment important date is May 1 (Virginia's tax year runs January 1 to December 31, but the state moved its important date from April 15 to May 1 in 2024). If you file a return showing tax owed, that payment is due on the same date as your return. Estimated tax payments follow a different schedule with four due dates spread through the year.

Key Takeaways

  • Virginia income tax payments are due May 1 if filed with your return, or on the four estimated payment dates (June 15, September 15, December 15, and March 15 of the following year) if you pay in installments.
  • Online payment through the Virginia Department of Taxation website processes when ready and is the fastest method; mailed checks take 7 to 10 business days to clear.
  • If you miss the May 1 important date, Virginia charges a failure-to-pay penalty of 0.5% of unpaid tax per month, plus interest calculated daily at a rate set quarterly by the state.
  • Payments made by phone or through a third-party processor may carry a convenience fee; paying online directly through the state website or by mail does not.
  • You can pay tax owed on a return you haven't yet filed, and you can make payments in your name even if someone else files the return on your behalf.

Paying tax with your return on the May 1 important date

When you file Form 760, if the return shows you owe Virginia tax, that payment is due the same day you file — May 1, 2025, for the 2024 tax year. You do not have to wait until May 1 to file; you can file and pay earlier. The Department of Taxation recommends filing by early April to avoid the rush and give yourself time to correct any errors before the important date.

If you file electronically (which most filers do), you can pay online at the same time. The state's online payment system is called Virginia Tax (accessible through the Department of Taxation website), and it accepts payments 24 hours a day. Payments made online are posted to your account when ready, and you receive a confirmation number. If you file on paper, you can still pay online separately, or you can mail a check with your return.

If you cannot pay the full amount by May 1, you can request an installment agreement with the Department of Taxation. The state allows payment plans for tax owed, though interest and penalties continue to accrue on the unpaid balance. You must request the plan before or shortly after the important date; waiting until after a notice of deficiency arrives makes the process more difficult.

Making estimated tax payments throughout the year

If you expect to owe more than $150 in Virginia tax for the year and you do not have enough tax withheld from wages or other income, you must make estimated tax payments. Estimated payments are due on June 15, September 15, December 15, and March 15 of the following year. These dates do not change, even if they fall on a weekend or holiday; if a due date is a Saturday, Sunday, or legal holiday, the important date moves to the next business day.

You can make estimated payments online through Virginia Tax, by mail, or through your bank's bill-pay system. If you pay by mail, send a check to the Department of Taxation with Form 765 (Virginia Estimated Income Tax Payment Voucher). The voucher tells the state which quarter the payment covers and ensures it is credited correctly. Mail payments should be sent early enough to arrive by the due date; the state does not count the postmark date, only the date received.

You do not have to make all four payments if your income or tax situation changes. If you realize mid-year that you will not owe $150 or more, you can stop making estimated payments. If you overpay estimated tax, the overage carries forward to your next return as a credit, or you can request a refund.

Online payment through Virginia Tax

The Virginia Department of Taxation's online payment system, Virginia Tax, is the fastest and most direct way to pay. You can access it through the Department of Taxation website without creating an account. You enter your Social Security number (or federal employer identification number if you are a business), the tax year, and the amount you want to pay. The system accepts payments from a checking or savings account (ACH transfer) or a credit or debit card.

ACH payments (bank account transfers) are free and post when ready. Credit and debit card payments carry a convenience fee of roughly 2% to 3% of the payment amount, charged by the payment processor, not by the state. The fee is added to your payment total, so if you pay $1,000 by card, you might pay $1,020 to $1,030 total. You receive a confirmation number when ready after payment, which you should save for your records.

Online payments can be made up to 11:59 p.m. Eastern Time on the due date. If you are paying close to the important date, aim to submit by mid-afternoon to avoid system delays. The state's system is typically available 24 hours a day, but maintenance windows occasionally occur early in the morning.

Mailing a check or paying by phone

You can mail a check to the Virginia Department of Taxation, but the state must receive it by the due date — not the postmark date. For a May 1 important date, mail your check at least one week in advance. Include Form 760 (your return) or Form 765 (estimated payment voucher) with your check so the state knows which tax year and which quarter the payment covers. Write your Social Security number on the check.

Mail payments to: Virginia Department of Taxation, P.O. Box 1115, Richmond, VA 23218-1115. Processing takes 7 to 10 business days after receipt. If you are paying a return that you have not yet filed, include a note with your check stating the tax year and that a return will follow.

You can also pay by phone by calling the Virginia Department of Taxation at 804-367-8031. Phone payments are processed through a third-party vendor and carry a convenience fee. The state's phone line is open Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Time. Have your Social Security number, the amount you want to pay, and your bank account or card information ready.

Penalties and interest for late or missed payments

If you do not pay by the due date, Virginia charges a failure-to-pay penalty of 0.5% of the unpaid tax amount for each month (or part of a month) the payment is late. The penalty caps at 25% of the unpaid tax. In addition, the state charges interest on the unpaid balance, calculated daily at a rate set quarterly by the Department of Taxation. For 2024, the interest rate was 8% per year. Interest accrues from the due date until the date the payment is received.

If you file your return late (after May 1) but pay the tax shown on that return when you file, you owe a failure-to-file penalty in addition to the failure-to-pay penalty. The failure-to-file penalty is 5% per month, capped at 25%. If you file on time but pay late, you owe only the failure-to-pay penalty.

If the Department of Taxation sends you a notice of deficiency (a bill for additional tax owed), that notice includes a new due date. If you do not pay by that date, the penalties and interest continue. The state can also place a lien on your property or garnish wages if the debt remains unpaid for a long time.

Paying tax owed before you file your return

You do not have to wait until you file your return to pay Virginia tax. You can make a payment at any time during the year, and the state will hold it as a credit against your return when you file. This is useful if you know you will owe tax but have not yet gathered all your documents or completed your return.

When you make a payment before filing, use Virginia Tax or mail a check with a note stating your name, Social Security number, the tax year, and that the payment is for tax owed on a return you will file. Do not use Form 765 (the estimated payment voucher), because that form is only for estimated payments made on the four scheduled dates. When you file your return, the state will match the payment you already made to your return and explore it to any tax owed.

If you overpay (your payment is larger than the tax shown on your return), the overage becomes a refund. You can choose to have the refund sent to you, or you can explore it to next year's estimated tax payments.

Frequently Asked Questions

What happens if I pay after May 1 but before the Department of Taxation sends me a bill?

You still owe the failure-to-pay penalty and interest from May 1 onward, even if you pay before receiving a notice. The penalty and interest are calculated from the original due date, not from the date you receive a bill. Pay as soon as you can to minimize the interest that accrues.

Can I pay Virginia tax through my bank's bill-pay system?

Yes. Your bank can send a check to the Department of Taxation on your behalf. Make sure to allow enough time for the check to arrive by the due date — typically at least 7 to 10 business days. Include your Social Security number and tax year information in the payment instructions so the state credits it correctly.

Do I have to pay Virginia tax if I live in another state but earned income in Virginia?

Nonresidents who earned Virginia income must file Form 760 and pay Virginia tax on that income. The payment important date and methods are the same as for residents. You may also owe tax in your home state, depending on that state's rules and any tax treaties between the states.

What if I made an estimated payment but then my income changed and I overpaid?

The overpayment carries forward as a credit on your return. When you file Form 760, the state will subtract the overpaid estimated tax from any tax owed on the return. If the credit is larger than the tax owed, you can request a refund or explore the credit to next year's estimated payments.

Can someone else pay my Virginia tax on my behalf?

Yes. A spouse, family member, accountant, or anyone else can make a payment in your name using Virginia Tax or by mailing a check. The payment must include your Social Security number and tax year so the state credits it to your account. The person making the payment does not need to be authorized or sign any form.