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Estate and Inheritance Tax in Virginia

Virginia has no estate tax or inheritance tax; its estate tax ended for deaths on or after July 1, 2007.

Last checked . General information, not legal advice.

Virginia at a glance

State estate tax
No
The estate tax equal to the federal state death tax credit was effectively repealed from July 1, 2007.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
Virginia Tax notes that certain remainder interests are still subject to the former inheritance tax.

Sources

Last checked

The rules in Virginia

Does Virginia have a state estate tax?

No. State estate tax in Virginia: no. The estate tax equal to the federal state death tax credit was effectively repealed from July 1, 2007.

What is the estate tax exemption in Virginia?

Estate tax exemption in Virginia: No state estate tax.

What is the top estate tax rate in Virginia?

Top estate tax rate in Virginia: No state estate tax.

Does Virginia have an inheritance tax?

No. Inheritance tax in Virginia: no. Virginia Tax notes that certain remainder interests are still subject to the former inheritance tax.

Where do the Virginia estate and inheritance tax rules come from?

The rules above come from Va. Code 58.1-902. Each source is linked on this page. We last checked them in October 2026.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.