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
- None
- State estate tax
- $15M
- Federal exemption applies
- None
- Inheritance tax
- 6–12 mo
- Typical probate timeline
The verdict
Virginia levies neither a state estate tax nor an inheritance tax, and probate typically takes about 9 months.
- 3.4/5
- Estate-friendliness score
- $15M
- Only the federal exemption applies
- 6–12 mo
- Probate timeline
- No
- State inheritance tax
Estate-friendliness blends tax presence, probate cost and timeline. Virginia ranks ahead of 18 states on tax burden alone. On maximum probate filing fee, Virginia sits #27 of 51 (lowest fee = #1).
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
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.
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.
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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.