Taxes in Virginia
Every state-level tax in Virginia, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
Virginia's most distinctive tax signal is its spirits tax, which ranks 2nd of 51 nationally — second only to one other jurisdiction. That placement puts the state near the very top of the scale, meaning distilled spirits carry an unusually steep levy for anyone buying a bottle there. For a resident or someone considering a move, the practical takeaway is narrow but sharp: if distilled spirits are part of your budget, Virginia is close to the most expensive place in the country on that front. The ranking says nothing about how the rest of your tax bill looks, so weigh it as a targeted cost rather than a broad indicator of what living there costs.
State income tax
5.75% 4 brackets · graduated.
Sales tax
The combined state + local sales tax rate is 5.77%. State rate 5.30% plus an average 0.47% local.
Estate & inheritance tax
Virginia imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
Virginia levies a transfer tax of 0.250% — State recordation tax; locality adds more.
Cigarette Tax
Virginia levies a cigarette tax of $0.60 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Virginia levies a gas tax of 42.40¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Virginia levies a beer tax of $0.256 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Virginia levies a wine tax of $1.510 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Virginia levies a spirits tax of $23.470 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 0.60%. Compare counties below for local rates.
Counties in Virginia by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Manassas Park city | 1.17% | $395,900 |
| Manassas city | 1.09% | $449,900 |
| Portsmouth city | 1.04% | $246,900 |
| Newport News city | 1.01% | $260,600 |
| Fairfax County | 1.00% | $732,800 |
| Norfolk city | 1.00% | $289,900 |
| Roanoke city | 0.99% | $190,500 |
| Alexandria city | 0.96% | $735,100 |
| Falls Church city | 0.95% | $1,055,600 |
| Hampton city | 0.95% | $245,700 |
| Prince William County | 0.94% | $530,100 |
| Suffolk city | 0.93% | $347,400 |
| Poquoson city | 0.92% | $400,300 |
| Arlington County | 0.91% | $895,000 |
| Buena Vista city | 0.91% | $156,200 |
| Fairfax city | 0.90% | $722,600 |
| Salem city | 0.90% | $258,600 |
| Richmond city | 0.89% | $353,000 |
| Hopewell city | 0.86% | $181,600 |
| Roanoke County | 0.85% | $286,000 |
| Loudoun County | 0.85% | $743,800 |
| Colonial Heights city | 0.84% | $246,600 |
| Chesapeake city | 0.82% | $378,400 |
| Covington city | 0.82% | $83,500 |
| Lexington city | 0.81% | $275,200 |
| Petersburg city | 0.81% | $189,000 |
| Charlottesville city | 0.80% | $486,700 |
| Virginia Beach city | 0.80% | $382,500 |
| Alleghany County | 0.80% | $125,800 |
| Emporia city | 0.79% | $148,500 |