Virginia Sales Tax Rates by County

Virginia Sales Tax Rates - 27 Jurisdictions

Sorted by combined rate, lowest to highest. Rates shown are the general combined sales tax rate. Qualifying groceries are taxed at 1.0% statewide.

Jurisdiction	Type	Combined Rate	Tier
Albemarle County	County	5.3%	General Virginia
Charlottesville	Independent City	5.3%	General Virginia
Frederick County	County	5.3%	General Virginia
Fredericksburg	Independent City	5.3%	General Virginia
Roanoke County	County	5.3%	General Virginia
Spotsylvania County	County	5.3%	General Virginia
Stafford County	County	5.3%	General Virginia
Winchester	Independent City	5.3%	General Virginia
Alexandria	Independent City	6.0%	Northern Virginia
Arlington County	County	6.0%	Northern Virginia
Chesapeake	Independent City	6.0%	Hampton Roads
Chesterfield County	County	6.0%	Central Virginia
Fairfax County	County	6.0%	Northern Virginia
Hampton	Independent City	6.0%	Hampton Roads
Hanover County	County	6.0%	Central Virginia
Henrico County	County	6.0%	Central Virginia
Loudoun County	County	6.0%	Northern Virginia
Newport News	Independent City	6.0%	Hampton Roads
Norfolk	Independent City	6.0%	Hampton Roads
Portsmouth	Independent City	6.0%	Hampton Roads
Prince William County	County	6.0%	Northern Virginia
Richmond	Independent City	6.0%	Central Virginia
Suffolk	Independent City	6.0%	Hampton Roads
Virginia Beach	Independent City	6.0%	Hampton Roads
James City County	County	7.0%	Historic Triangle
Williamsburg	Independent City	7.0%	Historic Triangle
York County	County	7.0%	Historic Triangle

Combined rate = state base (4.3%) + local option (1.0%) + regional transportation overlay (0.0% general / 0.7% NoVA, Central VA, and Hampton Roads) + Historic Triangle Regional Sales Tax (1.0%, James City + Williamsburg + York only). Qualifying groceries and certain essential personal hygiene products are taxed at a single statewide 1.0% rate everywhere per Virginia Code § 58.1-611.1.

What is being compared

This table compares the combined general sales tax rate for each Virginia jurisdiction. The rate is what a buyer pays at the register on most taxable purchases other than qualifying groceries and a small number of statutory exemptions. All 27 jurisdictions on CountyTaxTools share the same 4.3% state component (Virginia Code § 58.1-603) and the same 1.0% local option component (Virginia Code § 58.1-605). The variation comes from the regional transportation overlay (0.7% in NoVA, Central VA, and Hampton Roads) and the additional 1.0% Historic Triangle Regional Sales Tax in James City County, the City of Williamsburg, and York County.

Virginia uses a destination-based sourcing rule for sales tax: the rate that applies is the rate at the location where the buyer takes possession of the goods, not the rate at the seller's business address. So a Fairfax County resident who buys an item in Stafford County pays Stafford County's 5.3%, and a Fairfax County resident who has the same item delivered to their Fairfax address pays Fairfax County's 6.0%.

How the four tiers work

Virginia's sales tax has a layered structure. Every layer is authorized by a specific section of the Virginia Code:

• 4.3% state base - Virginia Code § 58.1-603. Applies in every Virginia jurisdiction. Goes to the state general fund.
• 1.0% local option - Virginia Code § 58.1-605. Adopted by every Virginia county and independent city. Goes to the locality where the sale occurs.
• 0.7% regional transportation - Authorized by separate regional transportation acts. Applies in Northern Virginia (PRTC region), Hampton Roads (HRTAC region), and Central Virginia (CVTA region). Funds regional transportation projects.
• 1.0% Historic Triangle - Virginia Code § 58.1-603.1. Applies in James City County, the City of Williamsburg, and York County only. Funds Historic Triangle tourism marketing and tourism infrastructure.

A jurisdiction's combined rate is the sum of the layers that apply to it. The general 5.3% tier has only the first two layers. The 6.0% tier adds the 0.7% regional transportation overlay. The 7.0% tier adds both the regional transportation overlay (Hampton Roads) and the Historic Triangle Regional Sales Tax.

Groceries and essential items - the 1.0% statewide rate

Virginia Code § 58.1-611.1 sets a single statewide reduced rate of 1.0% on qualifying groceries and certain essential personal hygiene products. This rate applies in every Virginia jurisdiction regardless of which combined-rate tier the jurisdiction sits in. Groceries in James City County (where the general combined rate is 7.0%) are taxed at the same 1.0% as groceries in Albemarle County (where the general combined rate is 5.3%).

"Qualifying groceries" means food for home consumption as defined under federal SNAP guidelines (with limited statutory adjustments). Prepared food, restaurant meals, alcohol, tobacco, and similar items are not qualifying groceries and are taxed at the jurisdiction's general combined rate.

Frequently Asked Questions

Which Virginia jurisdictions have the highest sales tax rate?

Three Virginia jurisdictions in the Historic Triangle - James City County, the City of Williamsburg, and York County - charge a combined rate of 7.0%. The 7.0% breaks down as 4.3% state, 1.0% local option, 0.7% Hampton Roads regional transportation, and an additional 1.0% Historic Triangle Regional Sales Tax authorized by Virginia Code § 58.1-603.1.

Which Virginia jurisdictions have the lowest sales tax rate?

Eight Virginia jurisdictions on CountyTaxTools charge the general statewide combined rate of 5.3%: Albemarle County, the City of Charlottesville, Frederick County, the City of Fredericksburg, Roanoke County, Spotsylvania County, Stafford County, and the City of Winchester. These jurisdictions sit outside the four regional transportation districts and outside the Historic Triangle.

Why do Virginia sales tax rates differ across counties?

The base statewide rate is 5.3% (4.3% state plus 1.0% local option). Jurisdictions in the Northern Virginia, Hampton Roads, and Central Virginia regional transportation districts add 0.7%, bringing the combined rate to 6.0%. James City County, Williamsburg, and York County add another 1.0% Historic Triangle Regional Sales Tax for a 7.0% combined rate. These regional add-ons fund local transportation and tourism infrastructure rather than the state general fund.

Does the same sales tax rate apply to groceries in Virginia?

No. Virginia applies a single statewide reduced rate of 1.0% to qualifying groceries and certain essential personal hygiene products under Virginia Code § 58.1-611.1. This 1.0% rate applies in every Virginia jurisdiction regardless of which combined-rate tier applies to general purchases there.

Does sales tax depend on where the seller is or where the buyer is?

Virginia uses destination-based sourcing for sales tax. The rate that applies is the rate at the location where the buyer takes possession of the goods. A buyer who walks into a Stafford County store pays Stafford's 5.3%. A buyer who has the same item delivered to a Virginia Beach address pays Virginia Beach's 6.0%, even if the seller is located in a 5.3% jurisdiction.

Methodology

The combined rate for each jurisdiction is sourced from data/master/05_sales_tax_rules.csv, which records the four-component breakdown (state, local option, regional transportation, Historic Triangle) for each Virginia jurisdiction on CountyTaxTools. The breakdown was independently verified against the Virginia Department of Taxation Sales and Use Tax reference (SRC-VA-SALES) and against the relevant Virginia Code sections cited above. Tier assignments are based on official regional transportation district membership (PRTC for Northern Virginia, HRTAC for Hampton Roads, CVTA for Central Virginia) and Historic Triangle Regional Sales Tax statutory scope (James City County, City of Williamsburg, York County only).

All 27 jurisdictions on this page are also covered as their own county or city pages on CountyTaxTools, each linking back here from its sales tax section. The Virginia Sales Tax Calculator at /calculators/virginia-sales-tax/ uses the same source data to estimate sales tax on a specific purchase amount in a specific jurisdiction.

Sources

• Virginia Department of Taxation - Sales and Use Tax (state, local, regional, and Historic Triangle rate reference)
• Virginia Code § 58.1-603 - Statewide sales tax base (4.3%)
• Virginia Code § 58.1-605 - Local option sales tax (1.0%)
• Virginia Code § 58.1-603.1 - Historic Triangle Regional Sales Tax (1.0%, James City + Williamsburg + York only)
• Virginia Code § 58.1-611.1 - Reduced rate on qualifying groceries and essential personal hygiene products (1.0% statewide)

All rates are subject to legislative change. Verify the current combined rate with the Virginia Department of Taxation before relying on it for a material decision.