At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $75,000Va. Code § 64.2-601 (2026 c. 40) · 2026 |
| TOD deed for real estate | AvailableVa. Code § 64.2-621 et seq. (Uniform Real Property TOD Act) · 2013 |
| Community-property state | No |
Estate tax
Virginia does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
Virginia has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Virginia imposes no general inheritance tax; the Department of Taxation notes a narrow remainder-interest remnant (PD 15-93), but that is an edge case, not a tax on ordinary inheritances.
Probate basics
For estates whose personal probate estate does not exceed $75,000, a successor may collect assets by affidavit under Va. Code § 64.2-601 without qualifying a representative. The ceiling was raised from $50,000 to $75,000 by a 2026 amendment.
Virginia is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available Va. Code § 64.2-621 et seq. (Uniform Real Property TOD Act) · 2013 — see the full Virginia transfer-on-death deed guide for the requirements, revocation, and alternatives. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
The small-estate ceiling was just raised to $75,000
Va. Code § 64.2-601 now sets the affidavit ceiling at $75,000, raised from the long-standing $50,000 by a 2026 amendment — confirm which figure governs based on the decedent's date of death.
The TOD deed must be recorded during life
Virginia's Uniform Real Property TOD Act (§ 64.2-621 et seq., effective July 1, 2013) lets an owner name a beneficiary who takes real property at death, but the deed must be recorded in the circuit court land records before the transferor dies or it is ineffective.
A narrow inheritance-tax remnant
Although Virginia has no general estate or inheritance tax, certain remainder interests may still fall under the old inheritance tax (Dept. of Taxation PD 15-93) — a rare structuring edge case, not a tax on typical bequests.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- Virginia small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Virginia can assess your situation.
Last verified July 20, 2026.