VA · State estate & inheritance tax
Virginia estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Virginia (VA), current as of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey - in plain language, from IRS Statistics of Income data and Virginia fee schedules.
Data updated 2026-08-06
- State estate tax · No state exemption needed
- None
- Federal exemption applies
- $15M
- Inheritance tax · Most states have none
- None
- Typical probate timeline · Typical timeline
- 6–12 mo
The verdict
Virginia levies neither a state estate tax nor an inheritance tax, and probate typically takes about 9 months, putting it in the 48th percentile of 51 for estate-friendliness, less friendly than most states.
- 48th
- Estate-friendliness percentile of 51
- 3.4/5
- Estate-friendliness score
- 55/100
- Probate Burden Score (C)
- 13
- States with a state-level estate tax
Estate-friendliness blends tax presence, probate cost and timeline into one composite score. Virginia ranks ahead of 24 of the other 50 states on that composite. On maximum probate filing fee alone, Virginia sits #27 of 51 (lowest fee = #1).
Based on this state's own probate-cost record -- filing fee, timeline, executor fee, and attorney fee -- each benchmarked against every tracked state (50 states + DC). Not a measure of estate-tax or inheritance-tax burden, which are shown separately above.
Estate tax docket plate
Sheet VA · Virginia federal only
TAX-FREE · FED-ONLY · RATE-NONE · PORT-NA · FEE-MID · LOCAL-CODE
- TAX-FREE No state death tax
- FED-ONLY Federal only
- RATE-NONE No state rate
- PORT-NA Portability n/a
- FEE-MID Max $400
- LOCAL-CODE Local probate code
Nearest probate fee peer: Florida (+ $0)
Instrument codes from this state’s levy posture, federal-exemption gap, rate shape, portability, probate filing-fee tier, and UPC adoption, not a planning recommendation.
Virginia standing among the no-estate-tax majority
- Virginia is among the 38 of 51 surveyed jurisdictions with no state estate tax.
- Maximum probate filing fee $400 is in the corpus middle third (≤ $450) · corpus #27 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, Virginia ranks ahead of 18 other states in this extract.
Probate-fee neighbourhood around Virginia
Lowest/highest poles plus states nearest Virginia on maximum probate filing fee. Full ladder: /rankings/lowest-probate-costs/.
State Estate Tax
Only federal estate tax applies (a permanent $15M exemption per person, 2026)
Inheritance Tax
Beneficiaries owe no state inheritance tax in Virginia
Probate Costs
Virginia charges a probate tax (0.2% total) rather than fixed attorney fees. Small estate: $50,000 (no real estate)
Probate Code
Virginia has not adopted the Uniform Probate Code.
Property System
Virginia follows common-law (separate property) rules.
Federal estate-tax returns filed - Virginia
Returns filed by state residents, by IRS filing year
Virginia probate timeline
Months from filing to distribution, minimum, typical, and maximum
Virginia's probate timeline vs. every US state
Upper-bound probate duration (12 mo) across all 51 states
12 Among the shortest shorter than 39% of 51 states
every US state, bucketed by value
Each bar is a band; taller bars hold more states. The dashed line + filled bar mark this entry. Hover or tap any bar for its full count and share, and where it sits relative to this entry.
Source PlainEstate probate-timeline dataset, all 51 states · current
Cost vs. speed, all 51 states
Where Virginia lands on cost and speed together
Each dot is a state, plotted by its maximum court filing fee (x) against its upper-bound probate timeline (y). States that adopted the Uniform Probate Code average $344 and 13.6 months to probate; states that haven't average $457 and 15 months. Streamlining the legal process correlates with a cheaper court-fee schedule too, not just a faster one.
View all 51 states as a list
- Colorado : $164 max filing fee, 12 mo probate timeline (UPC-adopted)
- Alaska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Connecticut : $200 max filing fee, 18 mo probate timeline (non-UPC)
- Idaho : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Indiana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Montana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Nebraska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- North Dakota : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Maine : $250 max filing fee, 12 mo probate timeline (UPC-adopted)
- Wisconsin : $250 max filing fee, 12 mo probate timeline (non-UPC)
- Arkansas : $300 max filing fee, 18 mo probate timeline (non-UPC)
- District of Columbia : $300 max filing fee, 18 mo probate timeline (non-UPC)
- Georgia : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Hawaii : $300 max filing fee, 18 mo probate timeline (UPC-adopted)
- Kansas : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Kentucky : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Mississippi : $300 max filing fee, 12 mo probate timeline (non-UPC)
- New Hampshire : $300 max filing fee, 12 mo probate timeline (non-UPC)
- New Mexico : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
- South Dakota : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
- West Virginia : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Wyoming : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Utah : $350 max filing fee, 12 mo probate timeline (UPC-adopted)
- Arizona : $380 max filing fee, 12 mo probate timeline (UPC-adopted)
- Florida : $400 max filing fee, 18 mo probate timeline (UPC-adopted)
- Louisiana : $400 max filing fee, 18 mo probate timeline (non-UPC)
- Missouri : $400 max filing fee, 12 mo probate timeline (non-UPC)
- Oklahoma : $400 max filing fee, 18 mo probate timeline (non-UPC)
- Rhode Island : $400 max filing fee, 18 mo probate timeline (non-UPC)
- Texas : $400 max filing fee, 12 mo probate timeline (non-UPC)
- Virginia (highlighted above) : $400 max filing fee, 12 mo probate timeline (non-UPC)
- Washington : $400 max filing fee, 12 mo probate timeline (non-UPC)
- California : $435 max filing fee, 18 mo probate timeline (non-UPC)
- Iowa : $450 max filing fee, 18 mo probate timeline (non-UPC)
- Vermont : $450 max filing fee, 12 mo probate timeline (non-UPC)
- Alabama : $500 max filing fee, 12 mo probate timeline (non-UPC)
- Delaware : $500 max filing fee, 12 mo probate timeline (non-UPC)
- Illinois : $500 max filing fee, 18 mo probate timeline (non-UPC)
- Nevada : $500 max filing fee, 12 mo probate timeline (non-UPC)
- New Jersey : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
- Ohio : $500 max filing fee, 18 mo probate timeline (non-UPC)
- Oregon : $500 max filing fee, 12 mo probate timeline (non-UPC)
- South Carolina : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
- Tennessee : $500 max filing fee, 18 mo probate timeline (non-UPC)
- Michigan : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
- Minnesota : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
- North Carolina : $600 max filing fee, 18 mo probate timeline (non-UPC)
- Pennsylvania : $700 max filing fee, 18 mo probate timeline (UPC-adopted)
- Maryland : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
- Massachusetts : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
- New York : $1,250 max filing fee, 24 mo probate timeline (non-UPC)
Federal Estate Tax Filings - Virginia
IRS Statistics of Income data showing estate tax returns filed by Virginia residents.
What changed: reported federal estate-tax returns increased by 25 from 167 in 2022 to 192 in 2023. This compares adjacent IRS filing-year releases; it does not describe a change in state tax law.
| Filing Year | Returns Filed | Gross Estate | Net Tax Paid | State Death Tax |
|---|---|---|---|---|
| 2023 | 192 | $5.8B | $0.6B | - |
| 2022 | 167 | $5.6B | $0.5B | - |
| 2021 | 122 | $5.0B | $0.4B | - |
Source: IRS Statistics of Income - Estate Tax Returns Filed (Table 2, by State of Residence). Dollar amounts in thousands. State rate / exemption tables compiled from Tax Foundation 2024 Estate & Inheritance Tax Survey.
Virginia no-levy shape: NO-STATE-LEVY·MID-FEE·SOI-MID
Virginia has no state estate tax with mid-band probate filing fees, federal law is the only estate-level levy. IRS SOI prints 192 federal returns here in the latest year, a mid-band SOI footprint. Virginia's common-law property rules keep each spouse's individually titled assets separate, so how property is titled still determines what passes through probate here.
IRS Statistics of Income data show 192 federal estate tax returns filed by Virginia residents in filing year 2023, reporting $5.78 billion in combined gross estate value. Net federal estate tax paid totaled $0.58 billion that year. Multi-year SOI average: roughly 160 taxable filings/year. Effective federal rate on reported gross estates ≈ 9.5%.
Probate clock 6–12 mo · max filing $400 · corpus #27 of 51 · negotiated attorney fees · non-UPC · common law · small-estate track under $50,000.
States with similar estate-tax and probate profiles to Virginia
Similar probate filing fee
Nearest states by maximum probate filing fee ($400 here).
Similar probate timeline
Nearest states by upper-bound probate duration (12 mo here).
Virginia Estate Tax FAQs
Does Virginia have an estate tax?
No. Virginia does not have a state estate tax. Only the federal estate tax applies (a permanent $15M exemption per person from 2026). This makes Virginia more favorable for estate planning compared to the 13 states that do impose a state estate tax. Probate attorney fees here are negotiated (hourly or flat) rather than fixed by statute, on top of moderate court filing fees.
Does Virginia have an inheritance tax?
No. Virginia does not impose a state inheritance tax on beneficiaries. Unlike an estate tax (paid by the estate), an inheritance tax is paid by the person receiving the assets. Only six states currently levy this tax. Virginia has not adopted the Uniform Probate Code, so probate practice can vary by county.
How long does probate take in Virginia?
Probate in Virginia typically takes 6 to 12 months. Estates under $50,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in Virginia?
Court filing fees in Virginia range from $25 to $400. Attorney fees are typically null% of the estate value (statutory). Executor compensation is typically around 5% of the estate.
Where does Virginia sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, Virginia ranks #27 of 51 surveyed states by maximum probate filing fee (lowest max fee = #1). That ordinal matches the /rankings/lowest-probate-costs listing. See /methodology/#corpus-placement for the exact sort basis.
Is Virginia's probate timeline shorter or longer than most states?
Virginia's upper-bound probate estimate of 12 months is shorter than 39% of the 51 states PlainEstate tracks (0 states have a shorter estimate, 20 have a longer one). A shorter upper bound means less exposure to worst-case delays, not a guarantee every estate closes that fast.
Can you avoid probate in Virginia?
Yes. Common probate avoidance strategies in Virginia include revocable living trusts, transfer-on-death (TOD) deeds for real estate, payable-on-death (POD) accounts for bank and investment accounts, and joint ownership with right of survivorship. Virginia also offers a simplified process for small estates under $50,000.
What happened to the 2026 federal estate tax sunset, and how does it affect Virginia residents?
The TCJA provisions were scheduled to sunset after December 31, 2025, which would have cut the federal exemption from $13,990,000 to roughly $7,000,000 per person. The One Big Beautiful Bill Act (Pub. L. 119-21), signed July 4, 2025, repealed that sunset and set a permanent $15,000,000 per-individual exemption effective January 1, 2026, indexed for inflation. Because Virginia has no state estate tax, only the federal exemption applies, and the permanent $15,000,000 threshold means very few Virginia estates owe federal estate tax.
How probate runs when Virginia adds no state estate tax: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.
Notice a figure that looks out of date, such as a state changing its exemption or rate? Report it via the contact page and we'll verify it against the source and correct it, per our editorial policy.
Disclaimer: This information is provided for general informational purposes only and does not constitute legal or tax advice. Consult a qualified estate-planning attorney or tax professional before making decisions based on this data.
Read our methodology - how this data is sourced, computed, and verified.
What to do with Virginia's numbers
Every state page here answers one question: what does the tax layer look like. These are the next steps.
- Virginia levies no state estate tax, but the federal exemption still applies above the federal threshold; the federal history page tracks how that threshold has moved. Federal exemption history
- A documented plan (will, trust, beneficiary designations) determines who actually inherits, regardless of which state or federal tax layer applies. Estate planning basics
- Full corpus context: see the current gift-tax exclusion and lifetime exemption that interact with any state-level threshold. Gift tax explained
Figures are compiled from IRS Statistics of Income and state statutes; verify current thresholds with a qualified attorney before acting.