Virginia sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 5.3% |
| Local rates | Average 0.47%, highest 2.70% |
| Average combined rate | 5.77% |
| Groceries | 1% statewideFood for home consumption and essential personal hygiene products are taxed at 1% statewide. Hot prepared food is taxed at the general rate. |
| Prescription drugs | ExemptPrescription drugs are exempt from Virginia sales tax. |
| Clothing | Taxed (August holiday, $100 cap)Clothing is taxed, except items of $100 or less during the August sales tax holiday (7 to 9 August in 2026). |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the Virginia Tax: Sales tax rate and locality code lookup.
Worked examples
A $500 tablet in Northern Virginia (6%)
| Rate | 5.3% state + 0.7% local = 6% |
|---|---|
| Price before tax | $500.00 |
| Sales tax | $30.00 |
| Total | $530.00 |
Working: $500.00 × 6% = $30.00. Northern Virginia adds 0.7% to the 5.3% base. The same tablet in most of rural Virginia would be taxed at 5.3%.
Working back from a $214.00 total in Williamsburg (7%)
| Rate | 5.3% state + 1.7% local = 7% |
|---|---|
| Price before tax | $200.00 |
| Sales tax | $14.00 |
| Total | $214.00 |
Working back: $214.00 ÷ 1.07 = $200.00, so the tax was $14.00. The Historic Triangle rate is 7%, so dividing by 1.07 gives the price before tax. This is the highest general rate in Virginia.
Regional rates
The Virginia Department of Taxation lists four general rates. 5.3% applies in most of the state. 6% applies in Northern Virginia, Hampton Roads and Central Virginia (Charles City, Chesterfield, Goochland, Hanover, Henrico, New Kent, Powhatan and the City of Richmond). 6.3% applies in Charlotte, Danville, Gloucester, Halifax, Henry, Northampton, Patrick and Pittsylvania. 7% applies in James City County, Williamsburg and York County. In the calculator, the local field is the part above 5.3%, so enter 0.7, 1 or 1.7.
Groceries and the August holiday
Food for home consumption and essential personal hygiene products such as diapers and feminine hygiene products are taxed at a reduced 1% rate, and regional add-ons do not apply. Hot prepared food and sellers who mostly sell food for immediate consumption pay the general rate. Virginia's yearly sales tax holiday ran from 7 to 9 August 2026 and covered school supplies up to $20 per item, clothing and footwear up to $100, portable generators up to $1,000, hurricane supplies and ENERGY STAR or WaterSense products up to $2,500.
Virginia vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Virginia | 5.3% | 5.77% | 1% statewide |
| Maryland | 6% | 6.00% | Exempt |
| District of Columbia | 6% | 6.00% | Exempt |
| West Virginia | 6% | 6.60% | Exempt |
| Kentucky | 6% | 6.00% | Exempt |
| Tennessee | 7% | 9.61% | 4% state + local |
| North Carolina | 4.75% | 7.10% | 2% local food rate |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.