How do I file sales tax in Virginia?

File sales tax returns through the official Virginia Department of Revenue portal. Your due date depends on your assigned filing frequency and account type.

What items are exempt from sales tax in Virginia?

Virginia exempts select categories such as prescription medicines and other state-defined exemptions. Always verify the current exemption rules with the official Department of Revenue.

Do out-of-state sellers need to collect Virginia sales tax?

Yes. Remote sellers generally need to register and collect Virginia sales tax once they exceed the state's economic nexus threshold of $100,000 in annual sales or 200 transactions.

Verified July 2026

Virginia Sales Tax Rates: 2026 County Guide

Complete sales tax breakdown for all 117 counties in Virginia. Select a county to see city-level rates and How-To guides.

Rates verified: July 2026

Combined Rate 5.800%

State5.300%

Virginia Base State Tax Rate

Jurisdiction	Rate
Virginia State Sales Tax	5.300%
Total Combined Rate	5.800%

Virginia Sales Tax Rules, Local Rates and Nexus Notes

Data-rich guide

A clear understanding of Virginia's sales tax guidelines is essential for any business shipping tangible personal property into the state. This guide provides the foundation for tracking rates, filing deadlines, and economic thresholds across the state.

This rate matches the estimated state average combined rate of 5.800% across local jurisdictions. A review of the tax breakdown shows: The combined rate of 5.800% consists of a 5.300% state rate.

A population of 8,631,393 indicates a robust local market. Shippers must confirm whether specific delivery destinations lie inside or outside the formal city limits to apply the correct combined rate. Precise location mapping is critical for merchants to ensure tax is collected accurately at the point of delivery.

For remote sellers, Virginia's economic nexus parameters establish when tax registration is required. Monitoring overall sales across the state is necessary to remain compliant. To stay compliant, compare your sales numbers against the state thresholds: Remote sellers meet economic nexus rules in VA if they reach $100,000 in gross sales or 200 separate transactions within a calendar year. Be aware that specific exemptions, such as for grocery items, are decided at the state level. Verify your local registration status and filing frequency with the Virginia tax department to ensure full compliance.

Rate data last checked in the database: March 2026

Economic Nexus Threshold

If your business exceeds $100,000 in annual Virginia sales or 200 transactions, you must register and collect sales tax — even from out of state.

Avg Local Tax Rate

The average combined local tax rate across Virginia is 0.50%. The highest local rate is 2.70%.

State Nexus Checker

Use current state threshold data before you register or start collecting.

Seller state

Buyer / destination state

Annual sales into state

Transactions into state

Physical presence in destination state Marketplace seller / facilitator involvement

Nexus estimate

State Exemption Finder

Guide buyers and sellers toward the right official exemption paperwork path.

State

Purpose

Role

Certificate path

Typical checklist

State Product Taxability Checker

Version 1 covers the tax categories already modeled in the current database.

State

Virginia Sales Tax Rates: 2026 County Guide

Virginia Base State Tax Rate

Virginia Sales Tax Rules, Local Rates and Nexus Notes

Economic Nexus Threshold

Avg Local Tax Rate

State Nexus Checker

State Exemption Finder

State Product Taxability Checker

All 117 Virginia Counties

Accomack

Albemarle

Alexandria

Alleghany

Amelia

Arlington

Augusta

Bath

Bedford

Bland

Botetourt

Bristol

Brunswick

Buckingham

Buena Vista

Campbell

Caroline

Carroll

Charles City

Charlotte

Charlottesville

Chesapeake

Chesterfield

Clarke

Colonial Heights

Covington

Craig

Culpeper

Cumberland

Danville

Dickenson

Dinwiddie

Emporia

Essex

Fairfax

Falls Church

Fauquier

Floyd

Fluvanna

Franklin

Frederick

Fredericksburg

Galax

Giles

Gloucester

Grayson

Greene

Greensville

Hampton

Hanover

Harrisonburg

Henrico

Henry

Highland

Hopewell

Isle of Wight

James City

King and Queen

King William

Lancaster

Lee

Lexington

Loudoun

Lunenburg

Lynchburg

Madison

Manassas

Manassas Park

Martinsville

Mathews

Mecklenburg