Virginia law

Estate Planning Laws in Virginia.

Virginia estate planning is governed primarily by Title 64.2 of the Code of Virginia, which consolidates wills, trusts, probate, guardianships, and fiduciary law. Virginia repealed its state estate tax in 2007 and has no state inheritance tax. Virginia has adopted the Uniform Trust Code (Va. Code ch. 7 of tit. 64.2) and, unusually, authorizes Virginia Community Property Trusts (Va. Code § 64.2-763.1 et seq., enacted 2021) — allowing opt-in community-property treatment for married couples for federal tax-basis step-up purposes. Probate is handled in the Circuit Courts in each city and county.

Last verified: 2026-04-20

State law

Key Virginia Statutes

Virginia Uniform Trust CodeVa. Code tit. 64.2, ch. 7

Virginia's enactment of the Uniform Trust Code — the principal framework for creation, modification, and administration of trusts in Virginia.

Virginia Community Property Trust ActVa. Code §§ 64.2-763.1 to 64.2-763.8

Virginia's opt-in community-property-trust framework (2021). Married couples can place assets into a community property trust to obtain a full federal step-up in basis at the death of the first spouse.

Advance Medical DirectivesVa. Code § 54.1-2981 et seq.

Virginia's health-care advance-directive framework — combining living-will provisions and appointment of a health-care agent.

No State Estate or Inheritance TaxVa. Code § 58.1-900 et seq. (repealed 2007)

Virginia abolished its state estate tax effective July 1, 2007, and has no state inheritance tax. Only federal estate tax may apply at the federal exemption threshold.

State law

Official Sources

Code of Virginia — Title 64.2 Virginia State Bar — Trusts and Estates Virginia Department of Taxation — Estate and Trust Tax

Not Legal Advice

This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in Virginia.

Next step

Move from state law into guided help or attorney search.

If you want help applying this information to your situation, start with guided help or browse attorneys for this issue in Virginia.

Get guided help Browse Estate Planning attorneys

Estate Planning Laws in Virginia.

Key Virginia Statutes

Official Sources

Not Legal Advice

Move from state law into guided help or attorney search.

Other state law topics.