The Virginia state sales tax rate is 5.3% in 2026. When county and city taxes are added, the combined rate ranges from 5.3% in areas with no local additions up to 7.0% in the highest-taxed jurisdictions. The most populated areas of Virginia — including Fairfax County — have a combined rate of 6.0%.
Virginia taxes groceries at a reduced 1% statewide rate. Northern Virginia and Hampton Roads have additional regional transportation taxes pushing their combined rates higher than the rest of the state.
💡 Quick Reference: $100 purchase in Virginia at the average combined rate costs approximately $106.15 after tax. Use the calculator above to find the exact amount for any county or city in Virginia.
Groceries in Virginia are taxed at reduced 1% statewide rate. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in Virginia, as they are in most US states.
Common Virginia Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from Virginia sales tax.
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Grocery Food
Unprepared groceries are taxed at reduced 1% statewide rate in Virginia.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Virginia.
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Clothing
Clothing is taxable at full rate in Virginia.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Virginia Sales Tax Work?
Sales tax in Virginia is collected at the point of purchase by retailers and remitted to the Virginia Department of Revenue. The total rate you pay is the sum of the Virginia state rate (5.3%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Virginia — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Virginia sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Virginia annual sales or 200+ Virginia transactions must also register and collect Virginia sales tax even without a physical presence.
📅 Virginia Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Virginia Department of Revenue based on your sales volume. File and pay online through the Virginia state tax portal.
The Virginia state sales tax rate is 5.3% in 2026. With county and city additions, combined rates range from 5.3% to 7.0% depending on your location. The most common combined rate in populated Virginia counties is around 6.15%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Virginia are taxed at reduced 1% statewide rate. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Virginia sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Fairfax County at 6.0%: $200 × 0.60 = $12.00 in sales tax, making the total $212.00. Or simply use the free Virginia sales tax calculator at the top of this page.
Yes, if you meet Virginia’s economic nexus threshold. Remote sellers must collect and remit Virginia sales tax if they have $100,000 or more in Virginia sales or 200+ separate Virginia transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Virginia.
Most services are not subject to Virginia sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Virginia — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Virginia Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Virginia is 7.0%, which occurs in areas with the maximum local tax additions on top of the 5.3% state base rate. The lowest rate is the state base rate of 5.3% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Virginia.