Updated October 2026. Va. Code §§ 58.1-801 to 58.1-811, the Office of the Executive Secretary’s circuit court fee schedule (rev. July 2026) and local clerk pages checked on October 31, 2026.
Virginia doesn’t call it a transfer tax. The seller pays a grantor’s tax of $0.50 per $500 of price ($400 on a $400,000 home), and the buyer usually pays recordation tax of $0.25 per $100 plus a local third. Northern Virginia adds $0.20 per $100 and Hampton Roads $0.06 per $100 for the seller (October 2026). So the seller’s tax runs $400 to $1,200 on that $400,000 sale, depending on where the home is.
Jump to: 🧾 Grantor’s tax · 🚇 Regional fees · 🏦 Buyer’s recordation tax · 🧮 Examples by region · 🚫 No-tax deeds · ❓ FAQ
Key takeaways
- The grantor’s tax is the seller’s by statute, but the law lets buyer and seller agree to shift some or all of it.
- In Northern Virginia, two regional fees cost the seller twice the grantor’s tax itself.
- Hampton Roads sellers pay a smaller regional fee of $0.06 per $100.
- Recordation tax is figured on the price or the assessed value, whichever is greater, so a below-assessment sale doesn’t lower it.
Does Virginia have a real estate transfer tax?
Not by that name. The Code of Virginia puts every deed tax in one chapter, “State Recordation Tax,” and splits it by who’s taxed. The grantor (seller) owes the grantor’s tax under § 58.1-802. The deed itself owes the state recordation tax under § 58.1-801, and localities add their own under § 58.1-3800.
In practice, people still ask what the “transfer tax” is. For a seller, the honest answer is the grantor’s tax plus any regional fee where the home sits. Here’s the full set.
| Charge | Rate | Where | Who pays by statute or custom | Code section |
|---|---|---|---|---|
| Grantor’s tax | $0.50 per $500 or fraction | Statewide | Seller, unless shifted by agreement | § 58.1-802 |
| Regional WMATA capital fee | $0.10 per $100 or fraction | Northern Virginia Transportation Authority localities | Seller, unless shifted by agreement | § 58.1-802.3 |
| Regional congestion relief fee | $0.10 per $100 or fraction | Northern Virginia (Planning District 8) | Seller, unless shifted by agreement | § 58.1-802.4 |
| Hampton Roads regional transportation improvement fee | $0.06 per $100 or fraction | Hampton Roads transportation district | Seller, unless shifted by agreement | § 58.1-802.5 |
| State recordation tax | $0.25 per $100 or fraction | Statewide | Buyer, per local clerk guidance | § 58.1-801 |
| Local recordation tax | One-third of the state tax (about $0.083 per $100) | Cities and counties that levy it | Buyer, per local clerk guidance | § 58.1-3800 |
How is the Virginia grantor’s tax calculated?
Take the price or the value of the property, whichever is greater. Subtract any lien that stays on the property after the sale, such as a loan the buyer assumes. Then charge 50 cents for each $500, rounding any partial $500 up.
On a $400,000 sale with no assumed loan, that’s 800 units of $500, or $400. On $412,250, it’s 825 units (the last $250 counts as a full unit), or $412.50. No grantor’s tax is due if the value is $100 or less.
The clerk splits what’s collected: half to the state treasury and half to the city or county. The deed can’t be recorded unless the price is stated on its first page and the clerk certifies the tax was paid.
Section 58.1-802 says the grantor pays, “however, the grantor and grantee may arrange for the grantee to pay all or a portion of the tax.” So if a buyer offers to cover it, that’s legal. Put it in the contract.
Which regional fees do Virginia sellers pay?
Three regional fees sit on top of the grantor’s tax. Each is charged to the grantor, each can be shifted to the buyer by agreement, and each is figured on the same base as the grantor’s tax.
Northern Virginia: two fees. The regional WMATA capital fee applies in localities that belong to the Northern Virginia Transportation Authority. The regional congestion relief fee applies in Planning District 8. Each is $0.10 per $100, so together they add $0.20 per $100. That’s twice the grantor’s tax. Prince William County’s circuit court, for example, lists both fees on its land records page. The Office of the Executive Secretary’s fee schedule notes both rates have been $0.10 since May 1, 2021.
Hampton Roads: one fee. Since July 1, 2020, the regional transportation improvement fee under § 58.1-802.5 has applied in localities in the Hampton Roads transportation district. It’s $0.06 per $100 and goes to the Hampton Roads Regional Transit Fund.
Not sure if your locality charges one? Your circuit court clerk’s fee page or your settlement agent will tell you. The fees are based on the date the deed is recorded, not the contract date.
What recordation tax does the buyer pay in Virginia?
The state recordation tax is $0.25 per $100 of the price or the property’s actual value, whichever is greater. “Value” here means the most recent tax assessment. Localities may add one-third of the state amount on top.
The statute doesn’t name the payer. Local practice does. The City of Alexandria, for instance, says both the state and city recordation taxes are paid by the purchaser or their designee. On a $400,000 home, that’s $1,000 state plus about $333 local.
If the buyer takes out a loan, the deed of trust carries its own recordation tax, which Alexandria lists at $0.25 per $100. That’s the buyer’s cost, not yours, but it shapes how much cash a buyer brings, so it can come up in negotiations.
How much will you pay on a $400,000 Virginia sale?
Here’s the seller’s side by region, assuming the price is at or above the assessed value and no loan is assumed. We’ve added the buyer’s typical recordation tax for comparison.
| Region | Grantor’s tax | Regional fees | Seller total | Buyer’s state and local recordation (typical) |
|---|---|---|---|---|
| Most of Virginia (Richmond, Roanoke, Charlottesville, Lynchburg areas) | $400 | $0 | $400 | $1,333 |
| Hampton Roads transportation district | $400 | $240 | $640 | $1,333 |
| Northern Virginia | $400 | $800 | $1,200 | $1,333 |
Move the price and the gap grows. On an $800,000 Northern Virginia home, the seller’s grantor’s tax is $800 and the two regional fees add $1,600, for $2,400. In a locality with no regional fee, that same sale owes $800.
Compared with many states, these are small numbers. Virginia sellers usually spend far more on the listing side. As an example only, a 3% listing commission on $400,000 would be $12,000. Commissions aren’t set by law and are negotiable, and you choose whether to offer anything to a buyer’s agent. Compare states in our 2026 commission guide by state.
Which Virginia deeds owe no grantor’s tax?
Section 58.1-811 lists the exemptions. The grantor’s tax and the regional fees don’t apply to, among others:
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Buy a home →- Deeds into a revocable living trust when the grantors and beneficiaries are the same people and no money changes hands.
- Deeds of partition among co-owners.
- Deeds transferring property under a divorce decree or separation agreement.
- Transfers into or out of a partnership or LLC where the owners keep at least half the profits, if it isn’t a way to dodge the tax.
- Deeds from the United States, the Commonwealth or a locality.
Subsection D adds that no recordation tax is due on a deed of gift or a quitclaim deed when no consideration passes, if the deed says so. Later subsections cover transfer on death deeds and deeds of distribution from an estate or trust when nothing is paid. A regular sale to a buyer isn’t exempt.
Who collects these taxes at a Virginia closing?
The settlement agent. Under Va. Code § 55.1-1007, the buyer has the right to choose the settlement agent, and the seller can’t require a particular one. That agent works out each tax, shows them on the settlement statement, collects them and pays the circuit court clerk when the deed is recorded.
Ask for a draft statement a few days ahead. Check that the grantor’s tax uses the right base, that regional fees appear only if your locality charges them, and that any split you negotiated shows up. Here’s more on what a title company does, and for every other line item, our guide on who pays closing costs.
Need your parcel number to check the assessment? Here’s how to find your Virginia property tax ID.
How does this fit into selling your Virginia home?
Taxes are one line. Disclosure forms, the MLS and settlement are the others, and our Virginia guide to selling without a realtor walks through each. When you list with Beycome, your home goes on the Virginia MLS that covers your county, including Bright MLS in Northern Virginia, CVRMLS in the Richmond area and REIN through CVRMLS in Hampton Roads. Basic is $99, with $0 due to Beycome at closing. Estimate your take-home with our cost of selling calculator.
22,000+ homeowners have used Beycome, saving over $225 million in total (Beycome internal data, October 2026). See Virginia flat fee MLS packages.
More Virginia guides: Seller Closing Costs in Virginia (2026): Grantor’s Tax, Fees and Settlement, Do You Need a Lawyer to Sell a House in Virginia?.
Virginia grantor’s tax questions
Who pays the grantor’s tax in Virginia?
The seller, under Va. Code § 58.1-802. The statute lets buyer and seller agree that the buyer pays all or part of it.
How much is the grantor’s tax on a $400,000 house in Virginia?
$400, at $0.50 per $500. In Northern Virginia, two regional fees add $800, for $1,200. In Hampton Roads, a regional fee adds $240, for $640.
Does Virginia have a transfer tax?
Not by that name. The seller pays a grantor’s tax and any regional fee, and the buyer typically pays the state and local recordation tax.
What is the Virginia recordation tax rate?
$0.25 per $100 of the price or assessed value, whichever is greater. Localities can add one-third of that, about $0.083 per $100.
What are the Northern Virginia grantor fees?
The regional WMATA capital fee and the regional congestion relief fee, each $0.10 per $100. Both are charged to the seller unless the contract shifts them.
Is a gift deed taxed in Virginia?
No recordation tax is due on a deed of gift when no consideration passes, as long as the deed states that it’s a deed of gift.
Is Virginia’s grantor’s tax based on the sale price or the assessment?
Whichever is greater, minus any lien that stays on the property, such as an assumed loan.
Reviewed by Beycome Brokerage Realty LLC, licensed real estate brokerage (VA #0226039625). Licenses: beycome.com/faq/how-to/are-you-a-licensed-broker/.
Prices were read on beycome.com on October 31, 2026 and may change. In Virginia, Basic is $99 and Enhanced is $399. Concierge is $1,399 (its list price). “$0 at closing” means no Beycome fee at closing. Grantor’s and recordation taxes, regional fees, settlement charges and any buyer’s agent pay you agree to still apply.
Commission figures are examples only. Real estate commissions are not set by law or by NAR rules and are fully negotiable. Sellers choose whether to offer any compensation to a buyer’s agent, and how much; since August 17, 2024, those offers can’t be shown on the MLS.
Rates are from the Code of Virginia and the Office of the Executive Secretary’s circuit court fee schedule (rev. 07/26), read October 31, 2026. Dollar figures are examples on a $400,000 price at or above assessed value with no assumed loan, not quotes. Clerk’s, technology and other recording fees are not included.
This is general information, not legal or tax advice. Check with your settlement agent or a Virginia real estate attorney for your situation.
Sources
- Va. Code § 58.1-801 (state recordation tax): law.lis.virginia.gov, read October 31, 2026.
- Code of Virginia § 58.1-802 (grantor’s tax): law.lis.virginia.gov, read October 31, 2026.
- Code of Virginia § 58.1-802.3 (regional WMATA capital fee): law.lis.virginia.gov, read October 31, 2026.
- Code of Virginia § 58.1-802.4 (regional congestion relief fee): law.lis.virginia.gov, read October 31, 2026.
- Code of Virginia § 58.1-802.5 (Hampton Roads fee): law.lis.virginia.gov, read October 31, 2026.
- Code of Virginia § 58.1-811 (exemptions): law.lis.virginia.gov, read October 31, 2026.
- Code of Virginia § 58.1-3800 (local recordation tax): law.lis.virginia.gov, read October 31, 2026.
- Office of the Executive Secretary, Supreme Court of Virginia, Circuit Court Fee Schedule (rev. 07/26), read October 31, 2026.
- Prince William County Circuit Court, Land Records Fees, read October 31, 2026.
- City of Alexandria, Recordation Tax, read October 31, 2026.
- Code of Virginia § 55.1-1007 (buyer selects the settlement agent): law.lis.virginia.gov, read October 31, 2026.
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