The formulas
- Sales tax = sale x (5.3% + local rate)
- Nexus when counted sales are more than $100,000 or transactions are at least 200, in the previous or current calendar year
- Counted sales = direct sales only
How it works
Figures current as of November 2026.
The general rate is 5.3 percent everywhere (4.3 percent state plus 1 percent local); some regions add more. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (the regional add-on: 0.7 percent in Central Virginia, Hampton Roads and Northern Virginia, 1.7 percent in the Historic Triangle, 1 percent in the localities Virginia Tax lists at 6.3 percent) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in Virginia must register and collect once it has more than $100,000 of gross revenue from retail sales into Virginia, or at least 200 separate transactions, in the previous or current calendar year. Sales made through a marketplace facilitator do not count toward your own Virginia threshold; only your direct sales count.
A seller with a physical presence in Virginia, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Virginia sales tax rate?
The general rate is 5.3 percent everywhere (4.3 percent state plus 1 percent local); some regions add more. Local rates are added on top by delivery address.
What is the Virginia economic nexus threshold?
More than $100,000 of gross revenue from retail sales into Virginia, or at least 200 separate transactions, in the previous or current calendar year.
Do marketplace sales count toward the Virginia threshold?
Sales made through a marketplace facilitator do not count toward your own Virginia threshold; only your direct sales count.
Sources
- Virginia Tax, Retail Sales and Use Tax
- Virginia Tax, Remote Sellers, Marketplace Facilitators, Economic Nexus
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.