No state death tax
Virginia Estate and Inheritance Tax in 2026
No current Virginia estate or inheritance tax on a 2026 or 2027 death. Virginia has no current estate or inheritance tax; only certain historically postponed remainder interests remain.
Updated 6 primary sources citedEditorial policy
Virginia and federal death-tax estimate
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- Total estimated death taxes
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- Virginia death tax
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- Federal estate tax
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Full federal worksheet with credits, GST and payments · What each input means
Estimate federal estate tax after preparing the estate's valuations, deductions, gifts and valid additional exclusion. Historical liabilities, property in another jurisdiction and estate income require separate review.
The primary-source rule for Virginia
Virginia Tax says there is no current estate or inheritance tax, but flags certain historically postponed remainder interests. Its linked ruling explains that exception. For a current death, do not apply a former estate-tax threshold; for an old trust remainder, do not assume the historical liability disappeared.
Virginia probate tax: what a will or administration costs
Virginia has no estate tax, but it does levy a probate tax. Code § 58.1-1712 imposes 10 cents per $100 of value (or fraction of $100) on probate of a will or grant of administration, with estates of $15,000 or less exempt. Under § 58.1-1713 the base is all Virginia real and personal property passing by will or intestacy, valued at death; real estate outside Virginia is excluded. A city or county may add one-third of the state tax under § 58.1-1718.
Separately, Code § 64.2-601 allows collection by affidavit 60 days after death when the personal probate estate does not exceed $75,000.
Maryland's inheritance tax and the District's estate tax follow property and domicile, not the heir's Virginia address. Open the Maryland worksheet.
Virginia probate tax worksheet
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- Virginia probate tax (state)
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- Local probate tax, if the city or county levies it
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- State plus local
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The local line assumes the full one-third the statute permits; confirm with the circuit court clerk. Clerk fees and the separate recordation fees are not included.
Historically postponed remainder interests are an exception to the shorthand
Virginia Tax's no-current-tax statement includes an explicit warning about postponed inheritance-tax remainder interests. Public Document 15-93 analyzes an older marital trust and concludes that its remainder was not exempt from the postponed inheritance tax. A trustee making distributions now should identify the original decedent and historical election before treating all Virginia transfers as automatically free of every old liability.
For a new 2026 death, do not apply a former Virginia estate-tax threshold. The current resident profile has no positive estate or inheritance tax, but that shorthand is deliberately limited to current deaths rather than every historical trust administration. Keep the trust instrument, original death date and any tax orders available if the postponed-interest question is relevant.
Virginia probate tax and fiduciary income matters are separate subjects. The absence of a current death tax does not decide those administrative obligations. If an estate also has Maryland connections, check Maryland's estate and beneficiary rules independently. The federal worksheet below estimates prepared Form 706 liability; it cannot rule on a Virginia remainder interest or decide which beneficiary bears a payment.
Sources reviewed October 1–2, 2026. Settlement statutes read October 5, 2026. Prepare federal inputs or compare Virginia with the other no-tax states.
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