Virginia Real Estate Transfer Tax

Figures verified November 12, 2026 against Va. Code § 58.1-801 · Update log

Short answer

Virginia's recordation and grantor tax is about 0.43% in total: 0.33% from the buyer and 0.1% from the seller (0.3% in Northern Virginia). The buyer pays the state and local recordation tax; the seller pays the grantor tax and, in Northern Virginia and Hampton Roads, the regional fees. On a $500,000 home in most of Virginia, it comes to about $2,167. An executor's deed handing an inherited house to an heir owes none.

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Virginia transfer tax calculator

Enter the sale price to see each tax, who pays it, and the total. Amounts like 650k or 2.5m work.

Sale price

Where is the property?

Property

Virginia, Most of Virginia

Transfer tax: $2,167 (0.43% of the price)

State recordation taxBuyer$1,250
Local recordation taxBuyer. One third of the state rate.$417
Grantor taxSeller$500

Seller pays: $500
Buyer pays: $1,667

Giving the house to an heir instead of selling it? The executor's deed to an heir is exempt here. How it works in Virginia

An estimate from the rates on our Virginia page. The title company or closing attorney works out the final figure; recording fees and the agent's commission aren't included.

Virginia transfer tax rates

Everywhere in Virginia
Tax	Rate	Who pays
State recordation tax	$0.25 per $100 (0.25%)	Buyer
Local recordation tax	$0.0833 per $100 (0.0833%)	Buyer
Grantor tax	$0.50 per $500 (0.1%)	Seller

Northern Virginia (Arlington, Fairfax, Loudoun, Prince William, Alexandria and others)
Tax	Rate	Who pays
Regional transportation improvement fee	$0.10 per $100 (0.1%)	Seller
WMATA capital fee	$0.10 per $100 (0.1%)	Seller

Hampton Roads
Tax	Rate	Who pays
Hampton Roads regional fee	$0.06 per $100 (0.06%)	Seller

Who pays the transfer tax in Virginia?

The buyer pays the state and local recordation tax; the seller pays the grantor tax and, in Northern Virginia and Hampton Roads, the regional fees.

Whatever the custom, the purchase contract can shift the tax to the other side, so check it before you agree a price. The closing agent collects the tax from the sale money and pays it when the deed is recorded.

Selling an inherited house in Virginia

An inherited house reaches the heirs in one of three ways, and the transfer tax depends on which:

The executor deeds the house to the heirs. A deed of distribution from an estate with no price paid is exempt from the recordation tax (Va. Code § 58.1-811), and the grantor tax only applies to property that is sold.
The house passes outside probate, to a surviving joint owner or under a transfer-on-death deed. There is no sale and no new deed from the estate, so no transfer tax; the new owner records a death certificate or affidavit.
The executor sells the house. When the executor sells the house to an outside buyer, the transfer tax is due as on any sale. The estate pays the seller's share out of the sale proceeds, and the closing agent usually collects it.

The heirs or the estate also owe income tax only on any rise in value after the death, because the house gets a stepped-up basis. The seller's transfer tax counts as a selling expense and lowers that gain. See what's left for each heir in the inherited house net proceeds calculator.

Do it yourself, correctly

The Executor's Final Tax Returns Kit

An estate pays 37% on income above $16,000. Paid out to the heirs on time, the same income is taxed at their rates, often 12%. The kit shows how, and is $49.

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Every federal tax filing after a death, in the order you do them: the estate's EIN, Form 56, the final Form 1040, the estate's Form 1041, the K-1s and a clean close.

46-page workbook
Form 1041, line by line
Both returns worked

Which returns this estate owes, from five yes-or-no questions
The final 1040 and Form 1041 explained line by line, with one family's returns fully worked
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A spreadsheet for deadlines, the Form 1041 estimate and each heir's K-1, plus five letters to copy

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Transfer taxes in other states

Alabama · Alaska · Arizona · Arkansas · California · Colorado · Connecticut · Delaware · District of Columbia · Florida · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Washington · West Virginia · Wisconsin · Wyoming

Or compare them all in the 50-state table.

Frequently asked questions

How much is the transfer tax in Virginia?

Recordation and grantor tax: about 0.43% in total: 0.33% from the buyer and 0.1% from the seller (0.3% in Northern Virginia). On a $500,000 home in most of Virginia, that comes to about $2,167 in total.

Who pays the transfer tax in Virginia, the buyer or the seller?

The buyer pays the state and local recordation tax; the seller pays the grantor tax and, in Northern Virginia and Hampton Roads, the regional fees.

Do you pay transfer tax when you inherit a house in Virginia?

A deed of distribution from an estate with no price paid is exempt from the recordation tax (Va. Code § 58.1-811), and the grantor tax only applies to property that is sold.

Does an estate pay transfer tax when it sells a house in Virginia?

When the executor sells the house to an outside buyer, the transfer tax is due as on any sale. The estate pays the seller's share out of the sale proceeds, and the closing agent usually collects it.

Is transfer tax deductible?

Not as a tax deduction, but the seller's share counts as a selling expense: it lowers the amount realized, and so the taxable gain on the sale. The buyer's share is added to the buyer's cost basis.

Sources

This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.