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. 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
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a Virginia statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in Virginia.
Last verified July 20, 2026.