Virginia State Tax Guide
Virginia state tax rates and rules for income, sales, property, fuel, cigarette, and other taxes that impact residents.


Virginia state tax: Overview
Income taxes in Virginia can be a bit higher than the national average for some residents.
However, sales tax rates in Virginia are fairly low. Virginia's average combined state and local sales tax rate is 5.75%. The statewide median property tax rate is generally below average, too.
Virginia does not tax Social Security benefits. Railroad Retirement benefits are also exempt.

Sign up for Kiplinger’s Free E-Newsletters
Profit and prosper with the best of expert advice on investing, taxes, retirement, personal finance and more - straight to your e-mail.
Profit and prosper with the best of expert advice - straight to your e-mail.
[Data for this state tax guide was gathered from a number of sources including the Census Bureau, the state’s government website, the Sales Tax Handbook, and the Tax Foundation. Property taxes are cited as a rate percentage rather than the assessed value.]
Virginia Income Taxes
Virginia Income Tax Range
Income tax rates for 2023 in Virginia range from 2% to 5.75%.
Virginia Tax Breaks for Other Retirement Income
In addition, Virginia taxpayers age 65 and older can generally claim a deduction of up to $12,000. If you were born on or after January 2, 1939, the amount of the deduction is based on your income.
Virginia sales tax
Virginia's sales tax is 5.30%. The average local sales tax rate is 0.45%, making the average combined state and local rate 5.75%, according to the Tax Foundation.
- Groceries: Taxable (1% state rate; local rates may apply)
- Clothing: Taxable
- Motor Vehicles: Exempt from ordinary sales tax, but taxable under special 4.15% excise tax.
- Prescription Drugs: Exempt
How much is property tax in Virginia?
In Virginia, the median property tax rate is 0.87% of assessed home value, according to the Tax Foundation.
Virginia gas tax (motor fuel)
Product | Tax |
---|---|
Gasoline | $0.298 per gallon |
Diesel | $0.308 per gallon |
Source: Sales Tax Handbook
Virginia tax on tobacco and alcohol
Product | Tax |
---|---|
Cigarettes | $0.30 per pack |
Snuff | $0.18 per ounce |
Other Tobacco Products | 10% of the manufacturer's price |
Medical Marijuana | 5.30% |
Recreational Marijuana | 26.30% (5.3% cannabis sales tax + 21% excise tax) |
Source: Sales Tax Handbook
Product | Tax |
---|---|
Beer | $0.26 per gallon |
Wine | $1.51 per gallon |
Liquor | state-controlled |
Source: Sales Tax Handbook
Virginia estate and inheritance taxes
Virginia has no estate or inheritance tax.
Related Content

As the senior tax editor at Kiplinger.com, Kelley R. Taylor simplifies federal and state tax information, news, and developments to help empower readers. Kelley has over two decades of experience advising on and covering education, law, finance, and tax as a corporate attorney and business journalist.
-
-
Chase Ink Business Cards Launch $900+ Offer
Chase Ink business credit cards offer new bonus amounts, solid cash back and perks.
By Ellen Kennedy Published
-
Why Houses Make for Terrible Wealth Transfer Vehicles
Home may be where the heart is, but after it’s inherited, it’s where heirs have to manage upkeep and deal with family conflicts related to what to do with it. What should parents do instead?
By Kristen Sieffert Published
-
A Little-Known Tax-Free Way To Help Pay Your Student Loan
Student Debt Employers can provide valuable assistance with employee student loan repayments.
By Kelley R. Taylor Published
-
Tax Tips for National Preparedness Month
Disaster Preparedness September is National Preparedness Month. These tips can help you secure important documents and information — before a disaster happens.
By Katelyn Washington Published
-
Places That Now Have More Time To Pay Estimated Tax
Tax Deadlines Estimated tax payments are due soon — September 15 in most cases. But many people have more time to pay the IRS due to natural disasters. Are you one of them?
By Kelley R. Taylor Last updated
-
IRS Announces Florida Tax Relief Following Hurricane Idalia
Tax Deadline In response to the severe damage caused by Hurricane Idalia, the IRS has extended tax deadlines for affected Floridians.
By Kiana Curtis Published
-
Will Your State Rebate Check Be Taxed for 2023?
State Rebates Here's what the IRS says about taxing 'state stimulus checks' and other special state rebates and what it could mean for you.
By Kelley R. Taylor Last updated
-
Most Expensive States for Millionaires in 2023
Income Tax If you earn a lot of money, you may want to avoid these most expensive states for millionaires. Some high earners in these areas could pay income tax rates greater than 50%.
By Katelyn Washington Published
-
Hawaii IRS Tax Deadline Extended After Devastating Wildfires
Tax Relief Some Hawaii tax deadlines have been extended by the IRS following devastating wildfires. Here's what impacted residents should know.
By Kiana Curtis Published
-
Best States for Middle-Class Families Who Hate Paying Taxes
State Taxes Here are the best states for middle-class families with "middle incomes" (due to low tax burdens).
By Katelyn Washington Published