Quick answers
Does Virginia have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Virginia, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Virginia have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Virginia, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Virginia?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (Code of Virginia Title 64.2, Ch. 6, Art. 5 — Uniform Real Property Transfer on Death Act; adopted 2013).
What is the Medicaid look-back period in Virginia?
Look-back period: 60 months (Virginia Medical Assistance Eligibility manual, chapter M14; Manual transmittal effective July 1, 2025; current divisor table effective January 1, 2025).
Does Virginia tax Social Security benefits?
Social Security benefits: Exempt (Virginia Taxes and Your Retirement).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Virginia, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Virginia estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Virginia, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Virginia estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: Code of Virginia Title 64.2, Ch. 6, Art. 5 — Uniform Real Property Transfer on Death Act · Effective: adopted 2013 · Checked July 26, 2026
- Controlling statute
- Va. Code § 64.2-621 et seq.Verified
Source: Code of Virginia Title 64.2, Ch. 6, Art. 5 — Uniform Real Property Transfer on Death Act · Effective: adopted 2013 · Checked July 26, 2026
Full detail: Virginia transfer-on-death deed page
Small-estate procedure
- Current rule
- $75,000 personal probate estate; affidavit after 60 daysVerified
Source: Va. Code § 64.2-601 (2026 c. 40) · Effective: 2026 · Checked August 23, 2026
Full detail: Virginia small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Institutional income limit
- $2,982 per monthVerified
- Applies to: single applicant.
Source: Virginia Medical Assistance Eligibility manual, 2026 transmittal · Effective: Transmittal DMAS-37 effective January 1, 2026 · Checked September 5, 2026
- Applicant resource limit
- $2,000Verified
- Applies to: single applicant.
Source: Virginia Medical Assistance Eligibility manual, 2026 transmittal · Effective: Transmittal DMAS-37 effective January 1, 2026 · Checked September 5, 2026
- Community-spouse resource allowance
- $32,532 minimum to $162,660 maximumVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Virginia Medical Assistance Eligibility manual, 2026 transmittal · Effective: Transmittal DMAS-37 effective January 1, 2026 · Checked September 5, 2026
- Base community-spouse monthly maintenance-needs allowance
- $2,705 per monthVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Virginia Medical Assistance Eligibility manual, July 2026 income appendix · Effective: Income charts effective July 1, 2026 · Checked September 5, 2026
- Maximum community-spouse monthly maintenance-needs allowance
- $4,066.50 per monthVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Virginia Medical Assistance Eligibility manual, 2026 transmittal · Effective: Transmittal DMAS-37 effective January 1, 2026 · Checked September 5, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant subject to Virginia's substantial-home-equity rule.
Source: Virginia Medical Assistance Eligibility manual, 2026 transmittal · Effective: Transmittal DMAS-37 effective January 1, 2026 · Checked September 5, 2026
Full detail: Virginia Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 monthsVerified
Source: Virginia Medical Assistance Eligibility manual, chapter M14 · Effective: Manual transmittal effective July 1, 2025; current divisor table effective January 1, 2025 · Checked September 5, 2026
- Transfer-penalty divisor
- $9,703 per month in Northern Virginia and $7,324 per month elsewhere in VirginiaVerified
Source: Virginia Medical Assistance Eligibility manual, chapter M14 · Effective: Manual transmittal effective July 1, 2025; current divisor table effective January 1, 2025 · Checked September 5, 2026
- How the state administers the penalty
- Virginia divides the uncompensated transfer value by the applicable locality's average monthly private-pay nursing-facility cost; the penalty begins under the manual's eligibility and institutionalization rules, and partial-month penalties use the monthly rate divided by 31.Verified
Source: Virginia Medical Assistance Eligibility manual, chapter M14 · Effective: Manual transmittal effective July 1, 2025; current divisor table effective January 1, 2025 · Checked September 5, 2026
Full detail: Virginia Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Virginia uses an expanded estate definition covering the decedent's real and personal property and other legal title or interests at death, including specified nonprobate interests.Verified
Source: Virginia Administrative Code 12VAC30-20-141 · Effective: Last amended effective January 2, 2013 · Checked September 5, 2026
- Controlling authority
- Virginia Administrative Code 12VAC30-20-141Verified
Source: Virginia Administrative Code 12VAC30-20-141 · Effective: Last amended effective January 2, 2013 · Checked September 5, 2026
- Exemptions and deferrals
- Recovery is restricted while a surviving spouse or a child under 21 or blind or disabled survives; the rule also excludes specified American Indian and Alaska Native property, reparation payments, and protected long-term-care partnership assets.Verified
Source: Virginia Administrative Code 12VAC30-20-141 · Also: Virginia DMAS Estate Recovery Fact Sheet · Effective: Last amended effective January 2, 2013 · Checked September 5, 2026
- Hardship waiver
- Virginia may waive or compromise recovery for undue hardship under the criteria and application process in 12VAC30-20-141.Verified
Source: Virginia Administrative Code 12VAC30-20-141 · Effective: Last amended effective January 2, 2013 · Checked September 5, 2026
- Lien practice
- Virginia does not impose Medicaid liens against an individual's property.Verified
Source: Virginia Administrative Code 12VAC30-10-560 · Effective: Last amended effective July 23, 2009 · Checked September 5, 2026
Full detail: Virginia Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- ExemptVerified
- Virginia subtracts federally taxable Social Security benefits.
Source: Virginia Taxes and Your Retirement · Checked September 14, 2021
- Public pensions
- Partly taxed or conditionalVerified
- Public pension income is generally taxed to the federal extent; an income-wide age deduction may reduce taxable income.
- Born on or before January 1, 1939: $12,000; later eligible birth dates use an income-reduced amount.
- Maximum age deduction per qualifying spouse.
- Deduction reduces dollar-for-dollar above adjusted federal AGI.
- Deduction reduces dollar-for-dollar above combined adjusted federal AGI.
- This is an income-wide age deduction, not a pension-specific exemption, and cannot be combined with the disability-income subtraction.
Source: Virginia Taxes and Your Retirement · Checked September 14, 2021
- Private pensions
- Partly taxed or conditionalVerified
- Private pension income is generally taxed to the federal extent; an income-wide age deduction may reduce taxable income.
- Born on or before January 1, 1939: $12,000; later eligible birth dates use an income-reduced amount.
- Maximum age deduction per qualifying spouse.
- Deduction reduces dollar-for-dollar above adjusted federal AGI.
- Deduction reduces dollar-for-dollar above combined adjusted federal AGI.
- This is an income-wide age deduction, not a pension-specific exemption, and cannot be combined with the disability-income subtraction.
Source: Virginia Taxes and Your Retirement · Checked September 14, 2021
- IRA and 401(k) distributions
- Partly taxed or conditionalVerified
- Traditional IRA and 401(k)-type income is generally taxed to the federal extent; an income-wide age deduction may reduce taxable income.
- Born on or before January 1, 1939: $12,000; later eligible birth dates use an income-reduced amount.
- Maximum age deduction per qualifying spouse.
- Deduction reduces dollar-for-dollar above adjusted federal AGI.
- Deduction reduces dollar-for-dollar above combined adjusted federal AGI.
- This is an income-wide age deduction, not a pension-specific exemption, and cannot be combined with the disability-income subtraction.
- Federally nontaxable Roth distributions remain nontaxable; no exemption is inferred for a taxable distribution.
Source: Virginia Taxes and Your Retirement · Checked September 14, 2021
- Military retirement pay
- Exempt when conditions are metVerified
- Eligible military retirement benefits may be subtracted up to $40,000 per recipient for tax year 2025 and later.
- Maximum per eligible recipient for tax year 2025 and later.
- The payment must be qualifying U.S. Armed Forces retirement income.
- Qualifying Survivor Benefit Plan payments are eligible.
- Only the amount included in federal adjusted gross income is subtracted.
- The same income cannot receive this subtraction and another Virginia subtraction.
Source: 2025 Form 760 Resident Individual Income Tax Instructions · Effective: tax year 2025 · Checked May 21, 2026
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.