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Virginia law

Tax Laws in Virginia.

Virginia imposes a progressive personal income tax with four brackets running from 2% to 5.75% (the top bracket applies to taxable income above $17,000). Virginia has no local income tax. Virginia state sales tax is 4.3% plus a 1% local option (5.3% combined) with higher rates in certain regions (Hampton Roads, Northern Virginia, Central Virginia, and Historic Triangle regions). Virginia has no state estate tax (repealed 2007) and no inheritance tax. Virginia conforms selectively to federal taxable income with specific modifications.

Last verified: 2026-04-20

State law

Key Virginia Statutes

Virginia Individual Income TaxVa. Code § 58.1-300 et seq.

Virginia's personal-income-tax framework. Rates: 2% (first $3,000), 3% ($3,001–$5,000), 5% ($5,001–$17,000), 5.75% (over $17,000).

Virginia Retail Sales and Use TaxVa. Code § 58.1-600 et seq.

Virginia's state sales tax (4.3% state + 1% local standard), with regional add-ons for Hampton Roads, Northern Virginia, Central Virginia, and Historic Triangle.

Virginia abolished its state estate tax effective July 1, 2007.

State law

Official Sources

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.

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