Virginia State Tax Guide for Middle-Class Families

Low: 2% (on up to $3,000 of taxable income)

High: 5.75% (on taxable income over $17,000)

5.3% state levy, including 1% that is allocated to local governments. Northern Virginia, Central Virginia, and the Hampton Roads area have an additional 0.7% sales tax to pay for transportation improvements. An additional 1% tax is levied in Halifax and Henry Counties, and an extra 1.7% tax is levied in the "Historic Triangle" area (City of Williamsburg, James City County, and York County). Effective July 1, 2021, an additional 1% tax will be levied in Charlotte, Gloucester, Northampton, and Patrick Counties. Overall, the additional taxes give the state an average combined state and local rate of 5.73%, according to the Tax Foundation.

Groceries: Taxable (1.5% state rate, plus 1% local tax)
Clothing: Taxable
Motor Vehicles: Exempt from ordinary sales tax, but taxable under special 4.15% excise tax.
Prescription Drugs: Exempt

In Virginia, the median property tax rate is $804 per $100,000 of assessed home value.

Gasoline: 29.4¢ per gallon (34.4¢ per gallon effective July 1, 2021).
Diesel: 28.5¢ per gallon (35.3¢ per gallon effective July 1, 2021).

Cigarettes: $0.60 per pack (some counties in Virginia add taxes of $0.50 to $0.85)
Moist snuff: $0.36 per ounce
Heated tobacco products: $0.0225 per stick
Other tobacco products: 20% of the manufacturer's price, except "roll-your-own tobacco," which is 10%
Vapor products: $0.066 per ml

Beer: $0.26 per gallon
Wine: $1.51 per gallon
Liquor: $19.89 per gallon
Liquor tax is an estimate by the Distilled Spirits Council of the United States and published by the Tax Foundation.

Marijuana: Effective July 1, 2023, 21% excise tax on retail sales, plus state and local sales tax; 3% local tax may also apply

An annual vehicle property tax based on the car's value is imposed. Localities assess vehicles and administer the tax.

No estate or inheritance tax.