What is the real estate transfer tax in Virginia?

In Virginia, a state recordation tax of 25 cents for each $100 of the deed’s consideration or the property’s value, whichever is greater, is levied on every deed recorded, and a separate grantor’s tax of 50 cents for each $500 of consideration or value (excluding any lien that remains on the property) is paid by the seller unless the seller and buyer arrange for the buyer to pay. For the recordation tax, the value of the property conveyed is its most recent property tax assessment. A city or county may impose its own recordation tax equal to one-third of the state recordation tax. In localities that are members of the Northern Virginia Transportation Authority, a regional WMATA capital fee of $0.10 for each $100 is also imposed and is paid by the seller unless the parties arrange otherwise. Deeds to the United States, the Commonwealth or a county, city, town or other political subdivision are exempt from the recordation tax, and the grantor’s tax does not apply to an instrument given to secure a debt. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is Va. Code §§ 58.1-801, 58.1-802, 58.1-802.3, 58.1-811, 58.1-814.

WhatVirginia
State transfer tax25 cents per $100, plus 50 cents per $500 paid by seller

What the statute says

“The rate of the tax shall be 25 cents on every $100 or fraction thereof of (i) the consideration of the deed or (ii) the actual value of the property conveyed, whichever is greater.”

Quoted word for word from the section’s text.

Source

Va. Code §§ 58.1-801, 58.1-802, 58.1-802.3, 58.1-811, 58.1-814

Read the statute in the Code of Virginia (Virginia General Assembly): law.lis.virginia.gov.

Checked against the statute on November 15, 2026.

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses this rule

This page states the state’s rule so the costs and paperwork of a sale can be checked against it before a contract is signed. An owner on Seayora keeps each property’s owners of record and its documents in one place.

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