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United States states

Jurisdiction detail

Virginia tax guide

A seeded subnational profile for Virginia, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

Virginia Department of Taxation

Overview

Virginia uses an unusual May 1 individual filing deadline. Many counties and cities also impose tangible personal property taxes on vehicles and business assets.

Individual returns are due May 1, not April 15.Personal property tax on vehicles is locally assessed.PTET election available.

Individual income tax

Virginia's progressive individual income tax tops out at 5.75 percent.

Type: progressive

Business tax

Virginia corporate income tax is a flat 6 percent.

Reference rate: 6%

Sales or indirect tax

Economic nexus applies for remote sellers.

Base rate: 5.3%

Some localities add 0.7 to 1.7 percent.

Deadlines and forms

May 1 for individuals (Virginia uses May 1 not April 15).

Official authority

Visit Virginia Department of Taxation

Primary sources

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.