How 2023 Sales Tax are calculated in Virginia

The state general sales tax rate of Virginia is 4.3%. In addition to the state-level sales tax, cities and municipalities in Virginia have the authority to levy their own sales tax rates. These local rates can add up to 1%, resulting in a combined maximum sales tax rate of 7% in certain regions.

Every 2023 combined rates mentioned above are the results of Virginia state rate (4.3%), the county rate (0% to 1%), the Virginia cities rate (0% to 1%), and in some case, special rate (0% to 1.7%).

Variations by Purchase Type

Virginia's sales tax rate may vary depending on the type of purchase. Examples of taxable categories may include:

• Consumer use tax
• Rental tax
• Sales tax
• Sellers use tax
• Lodgings tax

Virginia state rate(s) for 2023

Lowest possible rate: 4.3% (e.g., Dulles, Virginia)
Other common rates: 5.3% .6%, 6.3%,
Highest possible rate: 7% (Barhamsville, Virginia)
Average combined rate across Virginia: 5.489%

Other 2023 sales tax Facts for Virginia