# Virginia — Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief

For Virginia, tax name is State Recordation Tax; state rate is 50 cents for each $500 or fraction thereof, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale; who pays is The tax imposed by this section shall be paid by the grantor, or any person who signs on behalf of the grantor, of any deed, instrument, or writing subject to the tax imposed by this section; however, the grantor and grantee may arrange for the grantee to pay all or a portion of the tax; local add-on is No increase in the city or county recordation tax authorized by § 58.1-814 shall be deemed authorized by this section; minimum or exemption floor is when the consideration or value of the interest, whichever is greater, exceeds $100, verified against its source on 2026-08-31.

- **State:** Virginia _(our reading, not quoted from the source)_
- **Tax name:** State Recordation Tax _(verified: appears in its own passage below)_
- **State rate:** 50 cents for each $500 or fraction thereof, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale _(verified: appears in the quote below)_
- **Who pays:** The tax imposed by this section shall be paid by the grantor, or any person who signs on behalf of the grantor, of any deed, instrument, or writing subject to the tax imposed by this section; however, the grantor and grantee may arrange for the grantee to pay all or a portion of the tax _(verified: appears in the quote below)_
- **Local add-on:** No increase in the city or county recordation tax authorized by § 58.1-814 shall be deemed authorized by this section _(verified: appears in the quote below)_
- **Minimum or exemption floor:** when the consideration or value of the interest, whichever is greater, exceeds $100 _(verified: appears in the quote below)_
- **Citation:** § 58.1-802. Additional tax paid by grantor; collection _(verified: appears in the quote below)_

## What the source says

> § 58.1-802. Additional tax paid by grantor; collection. A. In addition to any other tax imposed under the provisions of this chapter, a tax is hereby imposed on each deed, instrument, or writing by which lands, tenements, or other realty sold is granted, assigned, transferred, or otherwise conveyed to, or vested in the purchaser, or any other person, by such purchaser's direction. The rate of the tax, when the consideration or value of the interest, whichever is greater, exceeds $100, shall be 50 cents for each $500 or fraction thereof, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, whether such lien is assumed or the realty is sold subject to such lien or encumbrance. No increase in the city or county recordation tax authorized by § 58.1-814 shall be deemed authorized by this section. The tax imposed by this section shall be paid by the grantor, or any person who signs on behalf of the grantor, of any deed, instrument, or writing subject to the tax imposed by this section; however, the grantor and grantee may arrange for the grantee to pay all or a portion of the tax.

## Where each value comes from

This source states these in separate places, so each value is shown with the passage that states it.

### Tax name

> Code of Virginia Title 58.1. Taxation Chapter 8. State Recordation Tax 8/29/2026 § 58.1-802. Additional tax paid by grantor; collection.

## Source

- https://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-802/

Last verified: 2026-08-31. Review by: 2027-08-31.
Part of [Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief](https://referencesource.org/state-real-estate-transfer-tax/).