- Virginia sales tax rates by area
- The rate depends on where the sale lands
- Who must register for Virginia sales tax
- How to register and display your certificate
- Filing and paying
- Late penalties
- If you're new to selling in Virginia
- Exemptions
- Common mistakes Virginia sellers make
- My verdict
- Frequently asked questions
Virginia sales tax is 5.3% in most of the state, 6% in Central Virginia, Hampton Roads and Northern Virginia, 6.3% in eight southern localities and 7% in James City County, Williamsburg and York County. Groceries and personal hygiene items are taxed at 1% statewide.
Virginia Tax runs the retail sales and use tax. This page uses its retail sales and use tax page, read in October 2026, which sets out the rates, who must register, how to file and the penalties.
Virginia sales tax rates by area
| Rate (as of October 2026) | Where it applies |
|---|---|
| 7% | James City County, Williamsburg, York County |
| 6.3% | Charlotte County, Danville, Gloucester County, Halifax County, Henry County, Northampton County, Patrick County, Pittsylvania County |
| 6% | Central Virginia, Hampton Roads and Northern Virginia localities |
| 5.3% | Everywhere else |
| 1% | Food and personal hygiene items, statewide |
The 6% regions include Chesterfield, Henrico and Richmond City in Central Virginia; Chesapeake, Norfolk and Virginia Beach in Hampton Roads; and Alexandria, Arlington, Fairfax County and Loudoun in Northern Virginia, among others listed by Virginia Tax.
The rate depends on where the sale lands
Here's the detail that catches sellers with more than one location or delivery customers. Virginia Tax says rates vary by the locality where the sale was made or where the goods were received, and by the type of item. So the same item can carry 5.3% at a shop in one county and 6% when delivered to a customer in Fairfax. Virginia Tax publishes a downloadable file of rates and locality codes for every city and county.
Cars, boats and aircraft are taxed at different rates from those above. Motor vehicle sales tax is handled through the Department of Motor Vehicles.
Who must register for Virginia sales tax
Anyone who meets the definition of a dealer under Virginia Code section 58.1-612 must register to collect and pay sales tax. Virginia Tax splits dealers into two groups:
- In-state retailers: people and businesses selling with or at one or more physical locations in Virginia, such as an office, warehouse or fulfilment centre. Their account numbers begin with 10.
- Out-of-state dealers, or remote sellers: businesses based outside Virginia with enough physical or economic presence to create nexus. Their account numbers begin with 12.
For remote sellers, the line is clear. Virginia Tax treats online or remote retailers with more than $100,000 in annual Virginia gross sales or 200 or more transactions with Virginia customers as out-of-state dealers, as of October 2026.
If you sell through an online platform that acts as a facilitator, Virginia Tax says you generally don't need to collect tax on those platform sales, but you may still need to register for sales you make yourself outside the platform.
How to register and display your certificate
- Register online as an in-state or out-of-state dealer. If you already have a Virginia Tax online account, add sales tax as a new tax type.
- Receive your certificate of registration.
- Display the certificate prominently at your registered location.
- Print extra or replacement copies from your online services account if you need them.
If you buy stock to resell, my resale certificate guide explains how resale exemptions work alongside a seller registration.
Filing and paying
Virginia Tax sets your filing frequency, monthly or quarterly, based on your tax liability. Returns are due on the 20th of the month after the close of the filing period, even if you had no sales to report. Sales tax must be filed and paid electronically, and Virginia Tax offers several free online options, including a file-based upload that accepts spreadsheets. If you can't file electronically, you must ask for an electronic filing waiver.
Late penalties
| Penalty rule | Virginia (as of October 2026) |
|---|---|
| Penalty for late filing or payment | 6% per month of the tax owed |
| Maximum penalty | 30% |
| Minimum penalty | $10 |
| Late return with no tax owed | The $10 minimum still applies |
That last line is the one people don't expect. A late return showing zero sales still costs $10. If you've stopped trading, close the account rather than leaving it open and missing returns.
If you're new to selling in Virginia
Start with where you'll make sales and where you'll deliver. If you've got a shop, office or warehouse in Virginia, you're an in-state dealer. If you're based elsewhere and sell online, you'll count the year's Virginia sales and transactions against the remote seller test. Once you're registered, you'll file every period, so it's worth setting up the electronic filing account on day one rather than the week the first return is due. And don't forget the certificate on the wall: it's a legal requirement, not a decoration.
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If your sales software can't apply locality rates, Virginia Tax's downloadable rate and locality code file is the place to start. It's what you'll match each sale against.
Exemptions
Some sales are exempt, and Virginia Tax keeps a separate page of exemptions and exceptions. Unless one applies, tax is due at the rate for the locality and item type.
Common mistakes Virginia sellers make
- Charging 5.3% on deliveries into a 6% region.
- Applying the full rate to groceries, which are taxed at 1%.
- Skipping returns in months with no sales.
- Forgetting to display the certificate of registration.
- Assuming platform sales cover all sales when you also sell direct.
Employing staff too? The Virginia minimum wage guide covers the pay floor.
My verdict
Virginia sales tax is mostly 5.3%, but the higher regional rates and the 1% grocery rate mean you need the locality right on every sale. As of October 2026, file every period on the 20th, even when sales are zero, because the $10 minimum penalty applies to empty returns too.
Frequently asked questions
What is the sales tax rate in Virginia?
It's 5.3% in most places, 6% in Central Virginia, Hampton Roads and Northern Virginia, 6.3% in eight localities and 7% in James City County, Williamsburg and York County, as of October 2026.
What is the Virginia sales tax on groceries?
Food and personal hygiene items are taxed at 1% statewide.
When are Virginia sales tax returns due?
On the 20th of the month after the filing period ends, even if there were no sales.
Do remote sellers have to collect Virginia sales tax?
Yes, if they have more than $100,000 in annual Virginia gross sales or 200 or more transactions with Virginia customers.
What is the penalty for filing Virginia sales tax late?
6% per month of the tax owed, up to 30%, with a $10 minimum that applies even when no tax is owed.
