How Virginia Sales Tax Works
Virginia's state government imposes a 4.30% sales tax on most retail purchases. Counties, cities, and special districts can layer additional local sales tax on top — pushing combined rates to a population-weighted average of 5.77% statewide.
Virginia's 4.3% state base rate plus a mandatory 1% local rate (collected statewide) plus optional regional taxes produces a typical combined rate of 5.3-7%.
Groceries in Virginia
Virginia taxes groceries at a reduced 1% local rate (the state portion of 1.5% on groceries was eliminated in 2023).
Sales Tax Holidays in Virginia
Virginia holds a 3-day sales tax holiday in early August covering clothing under $100, school supplies under $20, and energy-efficient appliances under $2,500.
How Virginia Compares to Neighboring States
Sales tax on a $1,000.00 purchase in Virginia versus neighboring states, using each state's average combined rate (state + local):
| State | State Rate | Combined Rate | Tax on $1,000 | vs. Virginia |
|---|---|---|---|---|
| Virginia (here) | 4.30% | 5.77% | $57.70 | — |
| Maryland | 6.00% | 6.00% | $60.00 | +$2.30 |
| West Virginia | 6.00% | 6.57% | $65.70 | +$8.00 |
| Kentucky | 6.00% | 6.00% | $60.00 | +$2.30 |
| Tennessee | 7.00% | 9.55% | $95.50 | +$37.80 |
| North Carolina | 4.75% | 7.00% | $70.00 | +$12.30 |
A negative "vs." figure means a lower sales tax bill on the same purchase. Specific addresses can vary materially from the state-wide average.
Frequently Asked Questions
What is the Virginia sales tax rate for 2026?
Virginia's state sales tax rate is 4.30% for 2026. When combined with the average local sales tax of 1.47%, most Virginia residents pay a typical combined rate of 5.77%.
How much sales tax will I pay on a $100 purchase in Virginia?
On a $100 purchase, expect approximately $4.30 in state sales tax, or about $5.77 including average local sales tax (combined 5.77%). Total cost: roughly $105.77.
Are groceries taxed in Virginia?
Virginia taxes groceries at a reduced 1% local rate (the state portion of 1.5% on groceries was eliminated in 2023).
Is sales tax calculated before or after discounts in Virginia?
Virginia follows the standard rule used by virtually all states: sales tax is calculated on the final discounted price, not the original price. If a $200 item is on sale for $150, you pay sales tax on $150. Manufacturer coupons can be treated differently in some states.
How is this Virginia sales tax estimate calculated?
The calculator applies Virginia's 4.30% state sales tax rate plus whatever local rate you enter (city + county + special districts). The default Local Rate is 0%; click a city in the table above to fill in its local portion, or look up your specific address with Virginia's Department of Revenue tool.