Virginia Sales Tax Calculator
Calculate the exact sales tax for any purchase in Virginia. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
VA Base State Rate: 4.3% (up to 7% combined)
Arlington
Total Amount
$105.00
$100.00 + $5.00 tax
Tax Components
Virginia Sales Tax Highlights
Virginia has a 4.3% state sales tax
1% local tax in most areas
Groceries exempt from state tax
Virginia Sales Tax FAQ
What is Virginia's sales tax rate?
Virginia has a 4.3% state rate plus 1% local tax in most areas, for a typical 5.3% combined rate. Northern Virginia has 6%.
Virginia Sales Tax Rate Structure in 2026
Virginia imposes a 4.3% state sales tax on most retail purchases. A mandatory 1% local tax applies in most jurisdictions, bringing the standard combined rate to 5.3%. However, certain regions have higher rates: Northern Virginia and Hampton Roads add an extra 0.7% for transportation, bringing their combined rate to 6%. The maximum combined rate is 7% in some areas.
| Region | State Rate | Local Rate | Combined Rate |
|---|---|---|---|
| Most of Virginia | 4.3% | 1% | 5.3% |
| Northern Virginia (NOVA) | 4.3% | 1.7% | 6% |
| Hampton Roads | 4.3% | 1.7% | 6% |
| Central Virginia (transit areas) | 4.3% | 1.7% | 6% |
| Historic Triangle (Williamsburg) | 4.3% | 1.7% | 6% |
Virginia uses destination-based sourcing for remote sellers and origin-based for in-state sellers shipping within Virginia.
Tax-Exempt Items and Special Rules in Virginia
Virginia fully exempts groceries from state sales tax as of January 1, 2023 — the 1.5% reduced state rate on food was eliminated entirely. The 1% local tax still applies to groceries in most areas. Prescription drugs are exempt. Clothing is fully taxable.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries (unprepared food) | Exempt from state tax | 1% local tax may still apply |
| Prepared food / restaurant meals | Taxable | Full combined rate |
| Clothing | Taxable | No exemption |
| Prescription drugs | Exempt | Fully exempt from all sales tax |
| Over-the-counter medicine | Taxable | Full rate |
| Motor vehicles | Taxable | 4.15% Motor Vehicle Sales and Use Tax |
| Personal hygiene items | Exempt | Diapers and menstrual products exempt since 2023 |
Virginia holds an annual sales tax holiday (typically the first weekend in August) for back-to-school items. Clothing under $100, school supplies under $20, and Energy Star appliances under $2,500 are exempt during this period.
Filing and Compliance for Virginia Sales Tax
Virginia Tax (the Department of Taxation) administers all sales and use tax. Businesses must register for a Virginia Retail Sales and Use Tax Certificate. Filing frequency depends on tax liability: sellers owing more than $4,000/month file monthly, those owing less file quarterly.
Virginia requires remote sellers to collect sales tax once they exceed $100,000 in annual sales or 200 transactions to Virginia buyers. Marketplace facilitators must collect on behalf of third-party sellers since July 1, 2019.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in sales or 200 transactions |
| Marketplace facilitator rule | Yes — effective July 1, 2019 |
| Filing frequency | Monthly (>$4,000/mo) or Quarterly |
| State agency | Virginia Tax (Dept. of Taxation) |
| Late filing penalty | 6% per month on unpaid tax, up to 30% |
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Virginia Tax
Official Virginia tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.