What is the statewide base sales tax rate in Virginia?

The statewide base sales tax rate in Virginia is 4.30%. Local county and city taxes can increase total combined rates up to 7.00%.

What is the sales tax sourcing rule and nexus threshold in Virginia?

Virginia utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $100,000 in sales or 200 separate transactions.

VA • 829 ZIP Codes Indexed

Virginia Sales Tax Rates 2026 - State & Local Guide

Comprehensive 2026 sales tax guide for Virginia (VA). Current state base rate is 4.30% with combined local rates ranging up to 7.00%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in Virginia (VA) is 4.30% in 2026. Local county and city taxes can increase total combined rates up to 7.00%, with a statewide average combined rate of 5.65%.

Base State Rate

4.30%

Average Local Rate

5.65%

Maximum Combined

7.00%

Indexed Cities

485

Cities & Jurisdictions in Virginia

City	County	Combined Sales Tax Rate	Action
			View Tax Rates →

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No matching cities or counties found.

📋 State Tax Rules & Compliance Guide (Virginia)

Sourcing Rule Destination-based

Groceries & Food Exempt (0% Tax)

Clothing & Apparel Taxable at standard rate

SaaS & Digital Goods Non-Taxable

Economic Nexus Threshold $100,000 in sales or 200 separate transactions

Official Tax Authority Virginia Department of Revenue ↗

🏛️ Counties in Virginia

Accomack County 29 ZIPs → Albemarle County 12 ZIPs → Alexandria County 11 ZIPs → Alleghany County 5 ZIPs → Amelia County 1 ZIPs → Amherst County 2 ZIPs → Appomattox County 2 ZIPs → Arlington County 29 ZIPs → Augusta County 17 ZIPs → Bath County 3 ZIPs → Bedford County 7 ZIPs → Bland County 3 ZIPs → Botetourt County 8 ZIPs → Bristol County 5 ZIPs → Brunswick County 7 ZIPs → Buchanan County 5 ZIPs → Buckingham County 2 ZIPs → Buena Vista County 1 ZIPs → Campbell County 7 ZIPs → Caroline County 4 ZIPs → Carroll County 3 ZIPs → Charles City 1 ZIPs → Charlotte County 3 ZIPs → Charlottesville County 5 ZIPs → Chesapeake County 9 ZIPs → Chesterfield County 12 ZIPs → Clarke County 3 ZIPs → Craig County 1 ZIPs → Culpeper County 2 ZIPs → Cumberland County 1 ZIPs → Danville County 1 ZIPs → Dickenson County 3 ZIPs → Dinwiddie County 2 ZIPs → Emporia County 1 ZIPs → Essex County 1 ZIPs → Fairfax County 79 ZIPs → Falls Church County 2 ZIPs → Fauquier County 14 ZIPs → Floyd County 1 ZIPs → Fluvanna County 2 ZIPs → Franklin County 7 ZIPs → Frederick County 7 ZIPs → Fredericksburg County 3 ZIPs → Giles County 7 ZIPs → Gloucester County 6 ZIPs → Goochland County 2 ZIPs → Grayson County 4 ZIPs → Greene County 2 ZIPs → Halifax County 7 ZIPs → Hampton County 11 ZIPs → Hanover County 4 ZIPs → Harrisonburg County 2 ZIPs → Henrico County 18 ZIPs → Henry County 8 ZIPs → Highland County 2 ZIPs → Hopewell County 1 ZIPs → Isle of Wight County 6 ZIPs → King and Queen County 1 ZIPs → King George County 2 ZIPs → King William County 4 ZIPs → Lancaster County 5 ZIPs → Lee County 7 ZIPs → Loudoun County 26 ZIPs → Louisa County 2 ZIPs → Lunenburg County 4 ZIPs → Lynchburg County 8 ZIPs → Madison County 2 ZIPs → Manassas County 1 ZIPs → Martinsville County 3 ZIPs → Mathews County 3 ZIPs → Mecklenburg County 7 ZIPs → Middlesex County 3 ZIPs → Montgomery County 10 ZIPs → Nelson County 7 ZIPs → New Kent County 1 ZIPs → Newport News County 11 ZIPs → Norfolk County 21 ZIPs → Northampton County 7 ZIPs → Northumberland County 1 ZIPs → Norton County 1 ZIPs → Nottoway County 4 ZIPs → Orange County 6 ZIPs → Page County 3 ZIPs → Patrick County 3 ZIPs → Petersburg County 2 ZIPs → Pittsylvania County 5 ZIPs → Poquoson County 1 ZIPs → Portsmouth County 8 ZIPs → Powhatan County 1 ZIPs → Prince Edward County 3 ZIPs → Prince George County 4 ZIPs → Prince William County 23 ZIPs → Pulaski County 8 ZIPs → Radford County 2 ZIPs → Rappahannock County 5 ZIPs → Richmond County 26 ZIPs → Roanoke County 41 ZIPs → Rockbridge County 4 ZIPs → Rockingham County 14 ZIPs → Russell County 6 ZIPs → Salem County 2 ZIPs → Scott County 6 ZIPs → Shenandoah County 11 ZIPs → Smyth County 5 ZIPs → Southampton County 7 ZIPs → Spotsylvania County 2 ZIPs → Stafford County 4 ZIPs → Staunton County 1 ZIPs → Suffolk County 8 ZIPs → Surry County 4 ZIPs → Sussex County 4 ZIPs → Tazewell County 15 ZIPs → Virginia Beach County 20 ZIPs → Warren County 2 ZIPs → Washington County 8 ZIPs → Westmoreland County 2 ZIPs → Williamsburg County 3 ZIPs → Winchester County 2 ZIPs → Wise County 7 ZIPs → Wythe County 5 ZIPs → York County 2 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in Virginia is 4.30%. Depending on the city and county, local sales taxes can increase the total combined rate up to 7.00%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.