State Tax Guide

Virginia State Taxes: A Simple Guide

Virginia has a state income tax, sales and use tax, and local property taxes. This guide explains the basics for individuals in clear, everyday language.

ℹ️Important: This is a general overview. Tax rules, rates, and local programs change over time. Always rely on official Virginia guidance or a tax professional for specific questions.

💰Virginia state income tax

Virginia taxes personal income using its own brackets and rules, separate from the federal tax system. In general:

📋Residents with income over certain thresholds generally must file a Virginia income tax return

📍Nonresidents may need to file if they have Virginia-source income

📝Virginia's definition of taxable income, deductions, and credits may not match federal rules exactly

📄 Typical filing: Most Virginia residents will file a federal Form 1040 and a Virginia state income tax return for the same year if they meet the filing requirements.

🛒Sales and use tax

Virginia has a state sales and use tax, and local jurisdictions can add on to the state rate. The combined rate you pay at the store depends on where you make the purchase.

→Many goods and some services are taxable; some categories (like certain groceries) may have special treatment

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If you buy taxable items from out of state or online without being charged sales tax, you may owe use tax to Virginia

💼 Business owners: Businesses generally must register to collect and remit sales and use taxes on taxable transactions in Virginia.

🏠Property taxes

Property taxes in Virginia are assessed and collected primarily by local governments (counties, cities, towns). They are based on the assessed value of real property like homes and land.

📊Homeowners receive property tax bills from local tax authorities

📍Rates, assessment practices, and local relief programs vary by community

🏫Property taxes help fund local schools, infrastructure, and public services

📍 Local details: For exact property tax information, check with your city or county tax office.

🔗Putting Virginia taxes together

A typical Virginia resident may face several layers of tax each year:

1️⃣Federal income tax (Form 1040)

2️⃣Virginia state income tax

3️⃣State and local sales and use tax

4️⃣Local property taxes if they own a home

📚 Build your foundation: Understanding fundamentals like taxable income and how to file your taxes makes it easier to see how Virginia's rules shape your total tax picture.

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💰Virginia state income tax

🛒Sales and use tax

🏠Property taxes

🔗Putting Virginia taxes together

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