State guide

Virginia sales tax rate and guide (2026)

Last updated Checked monthly

Virginia’s statewide sales tax rate is 5.3%, including the 1% local tax every Virginia address pays. Local taxes add up to 1.7% more, so the rate you charge runs from 5.3% to 7%, depending on where you deliver.

Calculated by the Sales Tax APIThe same engine Zamp customers use.

Virginia state rate

5.3%

State 5.3%Local up to 1.7%

Combined rate
5.3% to 7%
Most common
5.3%41 of 61 cities
Remote sellers collect after
$100,000in sales a year
Calculate tax on a sale

Virginia sales tax calculator

Choose a city or enter an address.

Delivered to a Virginia city
Sales tax$6.00on $100.00 · total $106.00
Taxable6% combined rate
  • VirginiaState · 4.3%$4.30
  • Richmond CityCounty · 1%$1.00
  • Central Virginia DistrictSpecial district · 0.7%$0.70

General merchandise delivered to Richmond, VA 23218.

Charging this at checkout? Zamp calculates it on every order and files the returns.

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Virginia sales tax at a glance

Rates

State rate
5.3%
Local rates
Up to 1.7%
Combined rates
5.3% to 7%
Most common
5.3%, in 41 of 61 cities

Selling into Virginia

Economic nexus
$100,000 in sales a year or 200 transactions
Sourcing
Origin-based for sellers inside Virginia, destination-based for remote sellers. Every locality adds 1%; some regions add more.
SaaS
Exempt
Shipping
Taxable with the item

Registering and filing

Returns due
The 20th of the following month
Filing schedule
Monthly, quarterly or annual

Sales tax rates in Virginia’s largest cities

All 61 cities
Sales tax rates in the largest Virginia cities
CityCountyBreakdownRate
Virginia BeachVirginia Beach (city) CountyState 4.3%Virginia Beach City 1%Hampton Roads District 0.7%6%
ChesapeakeChesapeake (city) CountyState 4.3%Chesapeake City 1%Hampton Roads District 0.7%6%
RichmondCity of Richmond CountyState 4.3%Richmond City 1%Central Virginia District 0.7%6%
NorfolkNorfolk (city) CountyState 4.3%Norfolk City 1%Hampton Roads District 0.7%6%
Newport NewsNewport News (city) CountyState 4.3%Newport News City 1%Hampton Roads District 0.7%6%
AlexandriaFairfax CountyState 4.3%Alexandria City 1%Northern Virginia District 0.7%6%
HamptonHampton (city) CountyState 4.3%Hampton City 1%Hampton Roads District 0.7%6%
SuffolkCity of Suffolk CountyState 4.3%Suffolk City 1%Hampton Roads District 0.7%6%
RoanokeRoanoke (city) CountyState 4.3%Roanoke City 1%5.3%
PortsmouthPortsmouth (city) CountyState 4.3%Portsmouth City 1%Hampton Roads District 0.7%6%
LynchburgLynchburg (city) CountyState 4.3%Lynchburg City 1%5.3%
HarrisonburgCity of Harrisonburg CountyState 4.3%Harrisonburg City 1%5.3%
LeesburgLoudoun CountyState 4.3%Loudoun County 1%Northern Virginia District 0.7%6%
DanvilleDanville (city) CountyState 4.3%Danville City 1%Danville City District 1%6.3%
StauntonStaunton (city) CountyState 4.3%Staunton City 1%5.3%
ChristiansburgMontgomery CountyState 4.3%Montgomery County 1%5.3%
CulpeperCulpeper CountyState 4.3%Culpeper County 1%5.3%
Manassas ParkManassas Park (city) CountyState 4.3%Manassas Park City 1%Northern Virginia District 0.7%6%
WilliamsburgWilliamsburg (city) CountyState 4.3%Williamsburg City 1%Hampton Roads District 0.7%Historic Triangle District 1%7%
Falls ChurchFalls Church (city) CountyState 4.3%Falls Church City 1%Northern Virginia District 0.7%6%
SmithfieldIsle of Wight CountyState 4.3%Isle Of Wight County 1%Hampton Roads District 0.7%6%
FranklinFranklin (city) CountyState 4.3%Franklin City 1%Hampton Roads District 0.7%6%
AbingdonWashington CountyState 4.3%Washington County 1%5.3%
VintonRoanoke CountyState 4.3%Roanoke County 1%5.3%

What’s taxable in Virginia?

The tax on a $100 sale in Richmond.

Everyday goods

  • General merchandiseTaxable$6.00
  • ClothingTaxable$6.00
  • Clothing accessoriesTaxable$6.00
  • Personal care productsTaxable$6.00
  • Feminine hygiene products33% taxable$1.00
  • Children’s diapers33% taxable$1.00
  • Pet foodTaxable$6.00

Food and drink

  • Groceries (food for home)33% taxable$1.00
  • Prepared foodTaxable$6.00
  • Candy33% taxable$1.00
  • Snack food33% taxable$1.00
  • Soft drinks33% taxable$1.00
  • Bottled water33% taxable$1.00
  • Juice (70–99% juice)33% taxable$1.00
  • Dietary supplementsTaxable$6.00

Health

  • Prescription drugsExempt$0
  • Over-the-counter drugsExempt$0

Software and digital

  • SaaS (consumer)Exempt$0
  • SaaS (business)Exempt$0
  • AI softwareExempt$0
  • Downloaded softwareExempt$0
  • Digital productsExempt$0
  • eBooksExempt$0
  • Streaming subscriptionsExempt$0
  • Data processingExempt$0

Services

  • General servicesExempt$0
  • Repair of goodsExempt$0
  • InstallationExempt$0
  • Optional warrantiesExempt$0

Most Virginia cities pay 5.3%

Every sale pays the 5.3% state rate. Cities, counties and special districts add up to 1.7% more, so the rate depends on the delivery address.

Virginia sales tax due dates for 2026

Returns are due the 20th of the month after each period. A due date on a weekend or holiday moves to the next business day.

Monthly
PeriodDue
January 2026February 20
February 2026March 20
March 2026April 20
April 2026May 20
May 2026June 22
June 2026July 20
July 2026August 20
August 2026September 21
September 2026October 20
October 2026November 20
November 2026December 21
December 2026January 20 2027
Quarterly
PeriodDue
Q1 (January–March) 2026April 20
Q2 (April–June) 2026July 20
Q3 (July–September) 2026October 20
Q4 (October–December) 2026January 20 2027
Annual
PeriodDue
2026January 20 2027

Never miss a Virginia due date.

Zamp files and pays every Virginia return on time and answers the state’s notices. You approve; we handle the rest.

Virginia sales tax guide

Nexus, registration, collecting and filing.

Virginia sales tax is confusing. But don’t worry; this guide will clear up everything you need to know.

We’ll tell you how to calculate sales tax across all Virginia jurisdictions. You’ll also discover how to collect sales tax efficiently, when to file, and whether you need to register for one.

But that’s not all. We’ll also introduce you to a game-changing tool that helps you stay compliant throughout your sales tax journey.

Collecting Virginia Sales Tax from Customers

Here are the answers to some doubts you may have about sales tax collection in the state:

Do I Have to Collect Virginia Sales Tax from Customers?

Retailers who meet these two requirements are required to collect sales tax in Virginia:

  • You have a physical or economic sales tax nexus in Virginia.
  • You sell taxable products and services in one or more locations in Virginia.

What Creates a Sales Tax Nexus in Virginia?

Virginia state sales tax law refers to retailers as “dealers.”

Factors that create sales tax nexus in Virginia include:

  • Economic Nexus: Out-of-state businesses whose retail sales exceed $100,000 or you make 200 or more separate sales transactions in the previous or current calendar year.
  • Physical Location: Businesses having a store, office, warehouse, or other place of business.
  • Employee Location: Businesses with employees in the state.
  • Special Events: Businesses participating in fairs, flea markets, carnivals, circuses, etc., must apply for a certificate of registration to collect the sales tax.

Find out more about the sales tax nexus and when you should collect sales tax here.

Do I Have to Collect Sales Tax from Virginia Customers if I Sell on Amazon, Walmart, Ebay, or Etsy?

No.

Virginia has a marketplace facilitator law, which means that marketplaces like Walmart or Amazon should collect sales tax on behalf of 3rd party sellers on their platforms.

However, if you have a sales tax nexus in Virginia, you are still required to collect sales tax on your other non-marketplace Virginia sales.

Learn more about what marketplace facilitator sales tax means for e-commerce sellers.

Taxable Products in Virginia

Most basic necessities, such as food, groceries, and personal hygiene products, are exempt at state level but taxed at local level for a reduced rate of 1%.

Let’s take a closer look at how items are taxed in Virginia:

Are Groceries Taxable in Virginia?

Yes, but groceries are only taxed at a reduced rate of 1%.

Is Clothing Taxable in Virginia?

Yes, with the exception of some protective clothing and workwear.

Are Digital Products Taxable in Virginia?

No, digital goods are not taxable in Virginia.

Is Software-as-a-Service (SaaS) Taxable in Virginia?

No, SaaS is not taxable in Virginia.

Are Services Taxable in Virginia?

Services are generally non-taxable in Virginia, except if provided as part of the sale of tangible personal property.

This means if a sale involves both service and tangible personal property, the sale is taxed based on the “true object” of the sale.

Explore the taxability of a combined product and service sale in Virginia.

Tax-Exempt Items

A few tax-exempt items in Virginia are:

  • Items necessary to raise crops and other agricultural products for market, like commercial feeds, livestock, and machinery.
  • Fruits, vegetables, and eggs sold through farmer’s markets and roadside stands.
  • Drugs sold to a veterinarian or a farmer (upon prescription) for use on animals being raised for market.
  • Machinery, tools, fuel, and supplies used to make things out of industrial materials.
  • Computer hardware and software purchased for use in a data center.
  • Newspapers, magazines, and other publications issued regularly, with no more than 3 months between issues.
  • Advertising in newspapers, magazines, billboards, and broadcasting.
  • Prescription drugs and medicines, eyeglasses, and hearing aids.
  • Medical equipment like wheelchairs, braces, and diabetic supplies.

But to collect sales tax, you first need a sales tax permit. Let’s find out how you can apply for one.

How to Register for a Virginia Seller’s Permit

If you have a sales tax nexus or plan to sell taxable items in the state, register at the Virginia Tax website.

Discover how to register for a seller’s permit in every US state.

Do I Need a Virginia Sales Tax License if I’m Only a Wholesaler?

Contact Virginia Tax to inquire about sales tax registration for wholesalers.

Do I Need a Virginia Seller’s Permit if I Only Sell Temporarily in the State?

Yes.

Virginia requires that all retailers making sales in the state register for a sales tax permit, even if the sales are only temporary, such as through a flea market or trade show.

How to Collect Sales Tax in Virginia

There are two ways to collect sales tax in Virginia:

A. How to Collect Sales Tax on Intrastate Virginia Sales

A retail sale is considered “intrastate” if the buyer and seller are both in Virginia.

Virginia is an “origin-based” sales tax sourcing state. This means that if you make a sale originating in Virginia and the buyer’s ship-to address is also in Virginia, you should charge the sales tax rate at the sale’s origination point.

For example, if your business is located in Loudoun County, Virginia, and you sell to a buyer in Virginia Beach, Virginia — then you should charge the buyer the Abingdon sales tax rate.

B. How to Collect Sales Tax on Interstate Virginia Sales

A sale is considered “interstate” if the item ships from outside Virginia and the seller isn’t “engaged in business” in the state.

In such cases, you should charge the sales tax rate at your buyer’s location.

For instance, your business is located in Charlotte, North Carolina, and you make a sale to a buyer in Alexandria, Virginia. Then, you’d charge the buyer the Alexandria sales tax rate.

Should You Collect Sales Tax on Shipping Charges in Virginia?

No.

Shipping charges aren’t subject to Virginia sales tax as long as they are separately stated from the price of the items sold.

Learn about sales tax on shipping in every US state here.

How to File and Pay Sales Tax in Virginia

When your sales tax filing due date approaches, you can file Virginia sales tax returns in multiple ways.

Explore how to file and pay sales tax in other US states.

All 61 Virginia cities

Other Virginia calculators

Virginia sales tax questions.

Still have questions? Call us at 1-866-438-9267 or email us at support@zamp.com.

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What is the sales tax rate in Virginia?

The Virginia state sales tax rate is 5.3%. Cities, counties and special districts add up to 1.7% more in the 61 cities we checked, so the combined rate runs from 5.3% to 7%. The most common combined rate is 5.3%.

What is the sales tax rate in Virginia Beach, Chesapeake, Richmond and Norfolk?

Virginia Beach: 6%. Chesapeake: 6%. Richmond: 6%. Norfolk: 6%. Rates can differ by street address inside a city, so check the exact address with the calculator.

Do I have to collect Virginia sales tax if my business is in another state?

Yes, once your sales into Virginia pass $100,000 or 200 transactions in the previous or current calendar year (economic nexus), or if you have a physical presence there, such as staff, inventory or an office. You then register with the Virginia Department of Taxation, collect tax on taxable sales to Virginia buyers and file returns.

Is SaaS taxable in Virginia?

No. Software as a service isn’t subject to sales tax in Virginia.

Are groceries and clothing taxed in Virginia?

Groceries (food for home) are partly taxable (33% of the price) in Virginia. Clothing is taxable. Prepared food, candy and soft drinks follow their own rules; the table above shows each category.

Is shipping taxable in Virginia?

Yes. Delivery charges on a taxable sale are taxed at the same rate as the item in Virginia: 6% in Richmond.

Has the Virginia sales tax rate changed recently?

Not in the 61 cities we checked: every one has the same combined rate today as in July 2023.

Which rate do I charge: my location or my customer’s?

Origin-based for sellers inside Virginia, destination-based for remote sellers. Every locality adds 1%; some regions add more. A seller based in Virginia charges the rate where the sale is made for most in-state sales; a remote seller charges the rate at the buyer’s address.

What is use tax?

You need to pay use tax on tangible items you rent, lease, or buy only when you didn’t pay sales tax when you purchased them — unless you have a use tax exemption.

For instance, when you buy something on the Internet or through a mail-order catalog and don’t pay Virginia sales tax. Or, if you buy something in another state where no sales tax is charged, and then bring it back to Virginia to use.

I didn’t collect any Virginia sales tax during this period. Do I still need to file a return?

Yes.

You should still file a “zero” return with the state even if you didn’t collect any sales tax over the taxable period.

Can I get a dealer discount on my Virginia sales tax?

If you file and pay the sales tax on time, you can enjoy a discount of 0.8%, 1.2%, or 1.6% of the first 3.0% of the state tax due. The discount percentage depends on the volume of monthly taxable sales.

What is the penalty for filing and/or paying Virginia sales tax late?

The penalty for filing and paying Virginia sales tax late is the greater of 6% of the tax due per month or a fraction of a month or $10 — with a maximum penalty of 30%.

If you pay by another method when you should remit Virginia sales tax via EFT, there is an extra 6% tax due.

Can I get an extension on filing my Virginia sales tax return?

You can contact the Virginia Department of Taxation to inquire about an extension of time to file and pay sales tax.

How often will I be required to file and pay sales tax in Virginia?

Virginia assigns sales taxpayers a filing frequency, which can be monthly or quarterly, based on the tax liability. The higher the tax liability, the more often you need to file and pay.

Sources. Virginia Department of Taxation · Business Online Services · Zamp Sales Tax API · U.S. Census Bureau. Rates are checked monthly and are for information, not tax advice.

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