State guide · VA
Virginia sales tax and property tax
A 5.3% base everywhere, regional add-ons in the big metro areas, and a grocery rate that is purely local since the state dropped its share in 2023.
Facts read on official Virginia pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 4.3%
- Local sales taxes
- Yes, by address
- Groceries
- Exempt from the state rate
- Clothing
- Taxed like other goods
- Median property tax
- $2,872
- Effective property rate
- 0.71% · #31 of 51
Virginia's state sales tax is 4.3%, and every city and county adds 1%, so 5.3% is the general rate in most of the state. Regional taxes push it to 6% in Central Virginia, Hampton Roads and Northern Virginia, 6.3% in eight southside localities such as Danville and Pittsylvania County, and 7% in the Historic Triangle of James City County, Williamsburg and York County. Food for home consumption and essential hygiene products such as diapers lost their state tax on January 1, 2023, so they pay only the 1% local share, the same everywhere. Prescription and nonprescription drugs are exempt. Clothing is taxed except during the early-August holiday, which also covers hurricane and Energy Star items. Property tax is entirely local, on 100% of fair market value; the typical owner's bill in 2024 was $2,872 on a $403,500 home per the Census, 0.71% of value, 31 of 51 by rate. There is no statewide homestead exemption.
Total to pay
$104.30
Sales tax $4.30 · 4.3% of the price
| Price before tax | $100.00 |
| State tax · 4.3% | $4.30 |
| Local tax · 0% | $0.00 |
| Total | $104.30 |
Rule applied: general state rate. Exact local rate for an address: Virginia rate lookup. How this is calculated.
Sales tax in Virginia
Virginia's local tax is not a choice: every city and county levies the 1%, which is why 5.3% works as the floor almost everywhere. The variation comes from regional taxes laid over particular areas. A $1,000 standing desk costs $53.00 in tax in most of the state and $70.00 in Williamsburg, where the combined rate is 7%. For use in the calculator, enter 1 as the local rate in a 5.3% locality, or the combined rate of your area minus 4.3%.
Groceries are the case where the calculator needs a small adjustment. Since 2023 the state charges nothing on food for home consumption, but the 1% local tax remains, and regional add-ons do not apply to it. Choose "Groceries" and enter 1: a $220 grocery bill comes to $2.20 of tax. Diapers, feminine hygiene products and other essential personal hygiene items get the same 1% treatment. Hot prepared food is taxed at the full rate.
The August 7 to August 9, 2026 holiday bundles three themes into one weekend: back to school, hurricane preparedness and efficient appliances. Clothing and footwear up to $100 an item qualify, so $90 sneakers skip $4.77 of tax at the base rate; school supplies qualify up to $20, portable generators up to $1,000, gas chainsaws up to $350, and Energy Star or WaterSense products for the home up to $2,500. Nonprescription medicines are exempt all year, not only prescriptions.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 4.3% | yes | State retail sales and use tax of 4.3% (Code of Virginia 58.1-603) plus a 1% local tax levied by every city and county, giving the 5.3% general rate that applies in most of Virginia. Regional add-ons raise it to 6% (Central Virginia, Hampton Roads, Northern Virginia), 6.3% (eight southside localities) or 7% (Historic Triangle). |
| Groceries (food for home) | 0% | yes | Since January 1, 2023 there is no state tax on food for home consumption and essential personal hygiene products; only the 1% local tax remains, so groceries are taxed at 1% throughout Virginia. Hot prepared food is fully taxable. |
| Clothing | 4.3% | yes | Clothing is taxable except during the August sales tax holiday ($100 or less per item). |
| Prescription drugs | 0% | no | |
| Food for home consumption and essential personal hygiene products | 1% | Local 1% only; the state portion was eliminated on January 1, 2023. |
Local sales taxes
Levied by every city and county (1% local option, 58.1-605) plus regional taxes in Northern Virginia, Hampton Roads, Central Virginia, the Historic Triangle and certain southside localities. The general local tax is 1%; regional taxes on top bring the combined general rate to a maximum of 7% (James City County, Williamsburg, York County). Find the exact combined rate for an address with the official Virginia lookup, then type the local part into the calculator above.
Sales tax holidays in 2026
| Holiday | Dates | What qualifies |
|---|---|---|
| Virginia's 3-Day Sales Tax Holiday | August 7, 2026 to August 9, 2026 | school supplies $20 or less per item; clothing and footwear $100 or less; portable generators $1,000 or less; gas chainsaws $350 or less; chainsaw accessories and other hurricane items $60 or less; Energy Star and WaterSense products for home use $2,500 or less |
Worth knowing about Virginia sales tax
- Virginia's holiday combines back-to-school, hurricane preparedness and Energy Star items in one weekend: the first Friday to Sunday in August. source
- Essential personal hygiene products (such as diapers and feminine hygiene products) get the same 1% rate as groceries. source
- Nonprescription drugs and proprietary medicines are exempt, not just prescriptions. source
- Rates range from 5.3% to 7% depending on the locality; the 7% rate applies in James City County, Williamsburg and York County. source
- Eight southside localities, including Danville and Pittsylvania County, charge 6.3%. source
Property tax in Virginia
The Commonwealth levies no real estate tax. Counties, cities and towns set their own rates and assess real estate at 100% of fair market value, as state law requires for every general reassessment. Counties reassess every four years, or every three if their board votes for it, and counties of 50,000 people or fewer may wait five or six years; many cities reassess annually. In a slow-cycle county, assessed values can trail the market until the next reassessment.
The Census ratio of 0.71% puts the tax on the median home of $403,500 near $2,873, and on a $550,000 house near $3,916. Each locality sets its own rate, so the figure published by your county or city is the one to apply.
Without a statewide homestead exemption, relief is a local ordinance. Each locality may exempt or defer tax for owners 65 or older or permanently and totally disabled who live in the home, with income and net worth limits it sets itself, and applications go to the commissioner of the revenue or the assessor. One exemption is statewide: since 2011 the constitution fully exempts the principal residence of a veteran rated 100% service-connected, permanent and total disability, including a home held jointly with a spouse. Payment dates are set locally too.
Property tax on a home in Virginia
Typical bill per year
$2,873
| Per month | $239 |
| Median effective rate in Virginia | 0.71% |
| Median bill paid | $2,872 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | Virginia |
|---|---|
| Median home value (owner-occupied) | $403,500 |
| Median real estate taxes paid | $2,872 |
| with a mortgage | $3,100 |
| without a mortgage | $2,458 |
| Effective rate (tax ÷ value) | 0.71% |
| Rank by effective rate (1 = highest) | 31 of 51 |
| Rank by median bill | 28 of 51 |
How the taxable value is set
Real estate is assessed at 100% of fair market value. Counties must reassess every four years (or three by board vote; counties of 50,000 or fewer people may choose five or six years); many cities reassess annually. Who levies the tax: local only (counties, cities and towns); no state real estate tax
Other property tax relief
- Disabled veteran exemption. Full exemption of the principal residence of a veteran rated 100% service-connected, permanent and total disability (constitutional exemption since 2011). source
- Elderly and disabled tax relief (local option). Localities may grant exemptions, deferrals or both to owners 65+ or permanently disabled who live in the home, with income and net worth limits set locally. source
Worth knowing about Virginia property tax
- Assessment at 100% of fair market value is required by state law for every general reassessment. source
- Small counties (50,000 people or fewer) can stretch reassessments to every five or six years, so assessed values may lag the market. source
- A 100% disabled veteran's home is fully exempt, including property held jointly with a spouse. source
- Senior and disability relief is a local choice, so its amount and income limits differ between localities. source