Virginia Sales
Tax Rate

A Virginia sales tax calculator must use the correct locality because the general combined retail sales and use tax rate ranges from 5.3 percent to 7 percent depending on the region. Most Virginia locations use 5.3 percent, Northern Virginia, Hampton Roads and Central Virginia use 6 percent, several specified localities use 6.3 percent and the Historic Triangle uses 7 percent. Qualifying food for home consumption and essential personal hygiene products use a reduced 1 percent rate statewide.

What Is the Virginia Sales Tax Rate in 2026?

Virginia's baseline combined retail sales and use tax rate is 5.3 percent, but regional and additional local taxes raise the rate in selected localities.

How to Calculate Combined Sales Tax in Virginia

Find the rate for the customer's Virginia locality then multiply that rate by the taxable sales price.

A $400 taxable purchase in a 5.3 percent locality produces $21.20 of sales tax. The same purchase in the Historic Triangle at 7 percent produces $28 of tax.

Virginia Tax publishes a locality rate table and current registration guidance. Businesses should use the rate in effect for the sale date and destination rather than rely on one statewide combined rate.

Virginia Regional Sales Tax Creates Several Combined Rates

Virginia adds regional or additional local sales-tax components in specified areas, which is why sales tax by county or city can differ.

Northern Virginia, Hampton Roads and Central Virginia use a 6 percent combined rate because of an additional regional component. Several localities authorized for an additional 1 percent use 6.3 percent.

James City County, Williamsburg and York County use a 7 percent combined rate because the Historic Triangle has an additional 1 percent tax on top of the Hampton Roads regional structure.

Groceries and Essential Personal Hygiene Products Use a 1 Percent Rate

Qualifying food for home consumption and essential personal hygiene products are taxed at only the 1 percent local option rate in Virginia.

Virginia eliminated the state portion of the grocery and essential personal hygiene product tax beginning January 1, 2023. These items remain subject to the 1 percent local option tax and are exempt from regional and additional local rates.

Prepared meals do not automatically receive the grocery rate. Restaurant meals, catered food and food sold for immediate consumption can be taxed at the full general rate for the locality.

Virginia Generally Exempts Pure Services but Taxes Retail Property

Virginia generally taxes retail sales of tangible personal property while pure professional, insurance and personal services are often exempt unless taxable property is a meaningful part of the transaction.

Separately charged installation and repair labor can also qualify for exemption under Virginia rules. When a transaction mixes services with tangible personal property, the tax result can depend on the true object of the transaction and how charges are structured.

• Sales for resale can be exempt with valid documentation.
• Certain nonprofit, educational and governmental purchases can qualify for exemption.
• Separately stated qualifying installation or repair labor can be exempt.
• Professional, insurance and personal services can be exempt when taxable property is only incidental.
• Food for home consumption and essential personal hygiene products use the reduced 1 percent rate rather than the ordinary rate.

Virginia Economic Nexus Uses Revenue or Transaction Counts

A remote seller or marketplace facilitator has Virginia economic nexus when annual Virginia gross retail sales exceed $100,000 or the business makes 200 or more Virginia retail transactions.

Virginia uses an OR test. A business can create nexus by exceeding either threshold. Physical presence can also require registration without regard to the economic threshold.

Remote sellers that meet the nexus standard register as out-of-state dealers and collect the sales and use tax rate applicable to Virginia customers.

Virginia Sales Tax Registration and Filing

Businesses making taxable Virginia sales generally need to register for Retail Sales and Use Tax and collect the tax from customers.

Virginia now uses Form ST-1 for retail sales and use tax reporting, including out-of-state dealers and remote sellers under the current filing system. Registered businesses must file required returns even when a filing period has no taxable sales, depending on the account type and filing instructions.

Virginia Use Tax Applies to Taxable Purchases Without Collected Sales Tax

Use tax generally applies when taxable property is purchased without Virginia sales tax then stored, used or consumed in Virginia.

The consumer use tax follows the applicable Virginia state, regional and local rate structure. A purchaser may receive credit for qualifying tax legally paid to another state, subject to Virginia's rules.

Sales Tax Is Separate From Virginia Income Tax and Payroll

Virginia sales tax applies to retail transactions and should not be treated as an employee payroll deduction.

For annual personal-tax and withholding questions, use the Virginia income tax guide. After genuine payroll is finalized, the Virginia pay stub generator can organize actual wage deductions without mixing retail sales tax into payroll.

For broader lawful payroll documentation, you can make pay stub records only from accurate employment and payment information.

Tax Information and Responsible Use

This guide is for general sales-tax planning and business recordkeeping. It does not replace current instructions from the state tax authority or advice for a specific transaction.

Sales and use tax can depend on the product or service, delivery location, exemption status, seller activity and transaction date. Businesses should use current official rate tables and maintain records that support the tax collected or exemption claimed. Online PayStub is intended for lawful payroll, business and recordkeeping purposes and should be used only with genuine payroll information.