TAX & LICENSE / STATE TAX SYSTEM

Individual Income Tax
Virginia imposes a state income tax on a graduated scale similar to that used by the federal government, where credits and deductions apply and the rate is dependent upon your filing status and income level. The minimum income level where it is not necessary to file income tax forms is $7,000 and $14,000 for married couples.  May 1 is the due date for filing. For further information or answers to your questions, contact:

Virginia Department of Taxation
Tele-Tax service 804-367-2486
Customer Service 804-367-8031
Fax Forms 804-367-2486
Forms Department 804-440-2541
www.tax.virginia.gov

Virginia Tax Payments
800-2PAY-TAX
www.officialpayments.com

Sales Tax
The general sales tax rate in Virginia is 5.3 percent (4.3 percent state sales tax and 1 percent local). Eligible food items are taxed at a reduced rate of 1.5 percent, and nonprescription drugs and proprietary medicines are exempt. For details or more information, contact:

Virginia Department of Taxation
Customer Service 804-367-8031
www.tax.virginia.gov

Estate Taxes
Virginia imposes a “pick up” estate tax based on the federal credit for state death taxes reported on the federal estate tax return. Only estates required to file a federal estate tax return will be subject to the Virginia estate tax requirements. For details or more information, contact:

Virginia Department of Taxation
Customer Service 804-367-8031
www.tax.virginia.gov

Property Taxes
County and city jurisdictions are responsible for assessing and taxing personal property in Virginia. The commissioner of revenue assesses property, both personal and real, and the country treasurer is responsible for the collection of all taxes. For details about a specific property or guidelines and rates in your area, contact your local tax assessor.