Virginia Sales Tax Guide: Rate, Rules & Filing
The Virginia state sales tax rate is 4.3%; combined rates with local taxes range from 5.3% to 7%, most commonly 5.3% (as of September 2026).
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What is the sales tax rate in Virginia?
The Virginia state sales tax rate is 4.3%; combined rates with local taxes range from 5.3% to 7%, most commonly 5.3% (as of September 2026).
- State rate
- 4.3%
- Most common
- 5.3%
- Combined rates
- 5.3%–7%
- Rates as of
- September 2026
Most common is the combined rate found in the most ZIP codes. Source: Kintsugi's rate table, updated monthly. Official source: Virginia Tax — Retail Sales and Use Tax.
Do I need a Virginia sales tax permit?
You need one once you have nexus in Virginia, from a physical presence or from sales. Virginia economic nexus is triggered when your sales into the state exceed $100,000 or 200 separate transactions in the current or prior calendar year. Nexus and registration rules
When is Virginia sales tax due?
Virginia assigns monthly filing to most businesses. Returns are due the 20th of the month following the reporting period. Filing frequency and deadlines
Key Takeaways
Virginia's combined state and statewide local rate is 5.3% (4.3% state plus 1% local), with regional add-ons reaching 6% to 7% [1]. You have economic nexus once sales into Virginia exceed $100,000 or 200 separate transactions in the current or prior calendar year [2]. SaaS and electronically delivered software and digital products are not taxable, groceries are taxed at a reduced 1% rate, and clothing is taxable [3][4]. File an administrative appeal within 90 days of an assessment [6].
What is taxable in Virginia?
SaaS
Exempt
Clothing
Taxable
Groceries
Taxable
Digital Goods
Exempt
What are the sales tax rates in Virginia?
Virginia's combined statewide rate is 5.3%, made up of a 4.3% state rate and a mandatory 1% local rate. Regional add-ons raise the rate to 6% in Northern Virginia, Hampton Roads, and Central Virginia, to 6.3% in Charlotte, Danville, Gloucester, Halifax, Henry, Northampton, Patrick, and Pittsylvania, and to 7% in the Historic Triangle.
Region | Combined rate | Scope |
|---|---|---|
Statewide base | 5.30% | Most of Virginia |
Northern Virginia | 6.00% | NoVA localities |
Hampton Roads | 6.00% | Hampton Roads |
Central Virginia | 6.00% | Richmond region |
6.3% localities | 6.30% | Charlotte, Danville, Gloucester, Halifax, Henry, Northampton, Patrick, Pittsylvania |
Historic Triangle | 7.00% | Williamsburg area |
To find the combined rate for a specific address, use our US sales tax calculator.
What are the sales tax rates by county in Virginia?
The combined rate is the 4.3% state rate plus any county, city and special district taxes. The range covers every ZIP code in the county, and the most common rate is the one found in the most of them. Select a column heading to sort, or look up an exact address with the sales tax calculator.
Rates as of 135 counties with a local tax
| Accomack County sales tax rate | 1% | 5.3%–6.3% | 5.3% | 0 |
|---|---|---|---|---|
| Albemarle County | 1% | 5.3% | 5.3% | 0 |
| Alexandria City | 0% | 6% | 6% | 1 |
| Alleghany County | 1% | 5.3% | 5.3% | 0 |
| Amelia County | 1% | 5.3% | 5.3% | 0 |
| Amherst County | 1% | 5.3% | 5.3% | 0 |
| Appomattox County | 1% | 5.3%–6.3% | 5.3% | 0 |
| Arlington County | 1% | 6% | 6% | 1 |
| Augusta County | 1% | 5.3% | 5.3% | 0 |
| Bath County | 1% | 5.3% | 5.3% | 0 |
| Bedford City | 1% | 5.3% | 5.3% | 0 |
| Bedford County | 1% | 5.3% | 5.3% | 0 |
| Bland County | 1% | 5.3% | 5.3% | 0 |
| Botetourt County | 1% | 5.3% | 5.3% | 0 |
| Bristol City | 0% | 5.3% | 5.3% | 1 |
Places are the post-office towns of the ZIP codes, so a large city can count more than once. A ZIP code can cross a city or district line, so confirm the rate for the exact address. Source: Kintsugi's rate table, updated monthly from state and local rate data.
What is the sales tax registration and nexus threshold in Virginia?
Virginia economic nexus is triggered when your sales into the state exceed $100,000 or 200 separate transactions in the current or prior calendar year. Either threshold creates an obligation. Physical presence creates nexus immediately.
What is the marketplace facilitator law in Virginia?
Virginia's marketplace facilitator law, codified at Virginia Code § 58.1-612.1, requires a marketplace facilitator to register, collect, and remit Virginia sales tax once it sells or facilitates more than $100,000 in annual gross revenue or 200 or more transactions to Virginia customers in the current or preceding calendar year. A facilitator meeting this threshold is treated as the dealer of record for facilitated sales and is generally the sole party subject to Department of Taxation audit on those transactions, though it may obtain a collection waiver in limited circumstances. A marketplace seller whose Virginia sales occur only through a registered, collecting facilitator generally does not need to separately register or collect on those marketplace sales, but must still register as a remote seller if its own direct sales into Virginia independently exceed the $100,000/200-transaction threshold.[9]
What are the sales tax filing frequencies and deadlines in Virginia?
Virginia assigns monthly filing to most businesses. Returns are due the 20th of the month following the reporting period. A dealer discount is available to filers who file and pay on time. For the portal, return, and step-by-step, see our guide to filing Virginia sales tax online.
What is exempt from sales tax in Virginia?
Virginia taxes groceries and essential personal hygiene products at a reduced 1% rate rather than the full rate. Prescription drugs and many medical devices are exempt. SaaS and electronically delivered software are not taxable in Virginia.
How do resale and exemption certificates work in Virginia?
Virginia buyers give the seller Form ST-10 (Sales and Use Tax Certificate of Exemption) to buy tangible personal property tax-free for resale [5]. The buyer completes it and the seller keeps it on file to document the exempt sale [5].
For the official form, multistate certificate rules and expiry, see the Virginia resale certificate guide.
What are the sales tax penalties in Virginia?
Late filing or payment carries a penalty of 6% of the tax due per month, up to a 30% maximum, with a $10 minimum. Interest accrues from the due date until paid. Our Virginia filing guide lists late filing penalties, interest, and what to do if you missed a return.
How do sales tax audits and appeals work in Virginia?
You must file a complete administrative appeal with the Tax Commissioner within 90 days of the date of assessment, a limit that is strictly enforced [6]. You can then appeal to the courts if unresolved [6].
Sources
[1] Virginia Tax — Retail Sales and Use Tax (5.3% base, regional rates)
[3] Virginia Code 58.1-609.5 (SaaS and digital products exempt)
[5] Virginia Tax — Form ST-10 (Resale Certificate of Exemption)
Verified July 2026 against Virginia Department of Taxation published guidance.
More Virginia sales tax topics
Guides and tools for specific Virginia sales tax questions.
- Virginia sales tax calculator
- Virginia sales tax exemptions
- Virginia resale certificate
- How to file Virginia sales tax
- Virginia sales tax due dates
- Virginia sales tax on digital products
- Virginia late filing penalties compared with other states
- Virginia sales tax notices explained
Virginia city sales tax rates
The combined state and local rate for each city, with a rate for every ZIP code.
Frequently Asked Questions
US Sales Tax Calculator
Results
Enter a ZIP code to see its combined state, county, city and district rate.
Calculate tax on a sale
Look up a rate, then enter an amount to see the tax and total.
This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).