Sales tax · VA · rates effective October 1, 2026
Virginia Sales Tax Rate by County and City
The state takes 4.3% of every taxable purchase in Virginia, and local governments add between 1% and 2.7% depending on where you buy, so the rate at the register runs from 5.3% to 7%. Pick the county or city below to see its exact split.
On a $100.00 purchase in Virginia (state portion only) you pay $4.30 in sales tax, 4.3% in all, for a total of $104.30.
| Levied by | Rate | Tax on $100.00 | In effect since |
|---|---|---|---|
| State of Virginia · state | 4.3% | $4.30 | 2026-10-01 |
| Combined rate | 4.3% | $4.30 |
Counties (95)
The county rate applies outside any city that levies its own tax. Alphabetical.
Cities and towns (38)
Inside city limits the city's tax applies on top of the county's. Alphabetical; the county shown is the one the DOR assigns to the city.
| City | County | Combined rate |
|---|---|---|
| Alexandria City | — | 6% |
| Bristol City | — | 5.3% |
| Buena Vista City | — | 5.3% |
| Charlottesville City | — | 5.3% |
| Chesapeake City | — | 6% |
| Colonial Heights City | — | 5.3% |
| Covington City | — | 5.3% |
| Danville City | — | 6.3% |
| Emporia City | — | 5.3% |
| Fairfax City | — | 6% |
| Falls Church City | — | 6% |
| Franklin City | — | 6% |
| Fredericksburg City | — | 5.3% |
| Galax City | — | 5.3% |
| Hampton City | — | 6% |
| Harrisonburg City | — | 5.3% |
| Hopewell City | — | 5.3% |
| Lexington City | — | 5.3% |
| Lynchburg City | — | 5.3% |
| Manassas City | — | 6% |
| Manassas Park City | — | 6% |
| Martinsville City | — | 5.3% |
| Newport News City | — | 6% |
| Norfolk City | — | 6% |
| Norton City | — | 5.3% |
| Petersburg City | — | 5.3% |
| Poquoson City | — | 6% |
| Portsmouth City | — | 6% |
| Radford City | — | 5.3% |
| Richmond City | — | 6% |
| Roanoke City | — | 5.3% |
| Salem City | — | 5.3% |
| Staunton City | — | 5.3% |
| Suffolk City | — | 6% |
| Virginia Beach City | — | 6% |
| Waynesboro City | — | 5.3% |
| Williamsburg City | — | 7% |
| Winchester City | — | 5.3% |
Methodology
How the combined rate is built
A sales tax rate is a sum. The state sets one rate for every sale in the state; the county, the city and any special district (transit authority, hospital district, improvement district) the address sits in each add their own. The combined rate is those components added together, and the page lists every one with the authority that levies it and the date it took effect, so the total can be checked line by line.
Combined rate = state rate + county rate + city rate + district rates Tax = purchase amount × combined rate ÷ 100
Source and effective date
Every rate on this page comes from the Virginia Tax, Sales Tax Rate and Locality Code Lookup (rates by locality), the file dated October 1, 2026 with rates effective October 1, 2026, read on October 8, 2026. The file states one effective date for the whole table and none per jurisdiction, so every component is dated by it. Sales tax rates are not tax-year figures: they change on the first day of a quarter, most often January, April, July and October 1. The snapshot behind these pages is rebuilt from the DOR file on the fifth of those months.
- Virginia's base rate is 5.3%: 4.3% state plus a 1% local tax that every county and city levies. Regional taxes (Northern Virginia, Hampton Roads, Central Virginia, Historic Triangle) and the additional 1% local option in some localities are listed separately, as Virginia Tax's file states them.
- Virginia Tax's file carries no dates; components are dated by the quarter in which the file was read. Food for home consumption and personal hygiene products are taxed at 1% (local only).
Limitations
- General merchandise only. Groceries, prepared food, lodging, motor vehicles, fuel, alcohol and services are taxed at different rates or not at all, and that differs by state and within Virginia.
- A ZIP code is not a jurisdiction. ZIP codes cross county, city and district lines, so a receipt's ZIP does not set the rate; the taxing jurisdictions the address sits in do. That is why there are no ZIP pages here.
- Where the rate is measured. Virginia is an origin-based state: for sales inside the state, the rate at the seller's location applies, not the buyer's.
- Special districts that cover part of a jurisdiction (an address-range improvement district, a transit area that stops at a road) are listed under "other rate areas" where the DOR lists them and left out where it lists them only by address.
- Caps and thresholds (a surtax that applies only to the first $5,000 of an item, a maximum tax per sale) are not modeled; the split assumes the full rate on the full amount.
Last reviewed: October 2026. The state table was checked against each revenue department's page on October 8, 2026; the local snapshots are refreshed from the DOR files every quarter and checked by scripts/check-sales-tax.mjs before each deploy.
Frequently asked questions
What is the Virginia state sales tax rate?
4.3%, as stated by the Virginia Tax, Sales Tax Rate and Locality Code Lookup. Local governments add up to 2.7% on top, so the combined rate reaches 7% in the highest-taxed places.
Why do two Virginia cities have different sales tax rates?
The state rate is the same everywhere; counties, cities and special districts add their own rates, and each city sits in a different set of them. The county and city tables on this page show every combination the Virginia Tax lists.
Does a ZIP code tell me the Virginia sales tax rate?
No. ZIP codes cross county, city and district lines; the rate depends on the taxing jurisdictions the address sits in. Use the county or city page for the address instead.
When do Virginia sales tax rates change?
Local rate changes almost always take effect on the first day of a quarter (January, April, July or October 1), after a local vote or ordinance. This page's rates are effective October 1, 2026; the snapshot is rebuilt from the DOR file on the fifth of each of those months.
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