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Virginia Sales Tax Guide for Small Businesses

Everything you need to know about sales tax in Virginia — rates, deadlines, exemptions, and how to stay compliant without the headache.

Last updated March 2026

Quick Facts

State Rate

5.30%

Avg. Combined

5.88%

Filing Frequency

Monthly or Quarterly

Vendor Discount

Yes

Home Rule

No

Virginia Sales Tax Rates

Virginia's state sales tax rate is 5.30%. Cities and counties can add local taxes on top. The average combined rate across Virginia is 5.88%.

The highest combined rate in the state can reach up to 7.00% in some jurisdictions.

Filing Deadlines & Frequency

Filing Frequency

Monthly or Quarterly — assigned by VA Tax based on tax liability

Due Dates

20th of the month after the reporting period

File Online

Virginia Department of Taxation — Virginia Tax Online: https://www.tax.virginia.gov/

What's Taxable for Restaurants & Food Businesses

Prepared Food

Yes — prepared food and restaurant meals are taxable at the full 5.88% combined rate.

Grocery Food

Taxed at a reduced rate. Grocery food is taxed at a reduced rate of 1% (state only — the 1% local tax is exempt). Effective January 1, 2025.

Alcohol

Subject to sales tax. Virginia is a control state for spirits (sold through ABC stores).

Vendor Discount

Virginia offers a vendor discount

Dealer discount of 1.6% of the first 3% of state tax due, if filed and paid on time

This is money back in your pocket for filing on time. TaxAside files on time, every time — so you capture this discount automatically.

Penalties for Late Filing

Late Filing Penalty

6% per month, max 30% of tax due

Interest

Federal underpayment rate + 2%, adjusted quarterly

Miss a deadline and Virginiastarts charging penalties and interest immediately. That adds up fast on a busy restaurant's tax bill.

TaxAside's On-Time Guarantee covers up to $5,000 in penalties if we ever file late.

Calculate Your Virginia Sales Tax

Virginia Sales Tax Calculator
$
State tax (5.30%)$0.00
Est. local tax (0.58%)$0.00
Total tax (5.88%)$0.00
Total with tax$0.00

This calculator uses average combined rates. Your actual rate depends on your exact location.

Get your exact rate →

How TaxAside Helps in Virginia

  • We file on time so you capture Virginia's vendor discount automatically.
  • Daily set-asides mean no tax-day surprises. We pull, calculate, set aside, and file — you do nothing.
  • On-Time Guarantee covers up to $5,000 in penalties if we're ever late filing your Virginia return.
Start Your Free Trial

5-minute setup. No credit card required.

Related State Guides

Maryland

6.00% avg. combined

District of Columbia

6.00% avg. combined

West Virginia

6.39% avg. combined

Kentucky

6.00% avg. combined

Tennessee

9.47% avg. combined

North Carolina

6.97% avg. combined

Tired of worrying about Virginia sales tax?

Let TaxAside handle it. We connect to your POS, set aside the right amount every day, and file your return on time — guaranteed.

Start Your Free Trial

5-minute setup. No credit card required.

Additional Notes

  • • Northern Virginia and Hampton Roads regions have higher combined rates (up to 7%) due to transportation district taxes