Virginia car sales tax: 4.15% at titling
Virginia sales and use tax = 4.15% × gross sales price, minimum $75. A $40,000 car owes $1,660, whether or not you trade in a vehicle.
The tax is due whenever a vehicle is sold or changes ownership and is titled in Virginia. Dealers calculate it and collect it with the title paperwork. In a private sale you pay it to the DMV when you title the car. The rate is the same statewide, so there's no extra local sales tax on a car bought in Richmond, Norfolk or Fairfax.
What counts as the gross sales price
The DMV defines the gross sales price as the cost of the vehicle after rebates and incentives. It includes the dealer processing fee. It doesn't subtract trade-in credit, unpaid liens or other credits.
- Factory rebates: reduce the taxable price. A $2,000 rebate on a $40,000 car saves you $83 in tax.
- Dealer processing fee: taxed. A $900 processing fee adds $37.35.
- Trade-in: not deducted. This is the opposite of most states.
The DMV's own example: you buy a $40,000 car and trade in your old one for $5,000. You're only paying $35,000, but the gross sales price is still $40,000, and that's what the 4.15% applies to.
Private sales
For a sale between private individuals, the price the seller writes on the title serves as the bill of sale. If the seller leaves it blank or writes the wrong price on a vehicle more than five years old, you can submit a Vehicle Price Certification (form SUT 1) or a handwritten bill of sale signed by both of you. For a vehicle less than five years old, if the price isn't within $1,500 of the NADA trade-in value, you'll need an Affidavit for Procurement of Title (form SUT-1A).
The $75 minimum matters on cheap private sales. A $1,200 car would owe $49.80 at 4.15%, but Virginia collects $75.
Title and registration fees
| Fee | Amount |
|---|---|
| Original title | $15.00 |
| Passenger vehicle, 4,000 lbs or less (per year) | $30.75 |
| Passenger vehicle, 4,001–6,500 lbs (per year) | $35.75 |
| Pickup, 4,001–6,500 lbs gross (per year) | $35.75 |
| Pickup, 6,501–10,000 lbs gross (per year) | $44.75 |
| Electric vehicle highway use fee (per year) | $135.63 |
| Registration transfer to another vehicle | $2.00 |
Vehicles garaged in Arlington, Fairfax, Loudoun, Prince William or Stafford counties, or in the cities of Alexandria, Fairfax, Falls Church, Manassas or Manassas Park, pay an extra $2 a year for emissions inspections. Localities in the DMV's Local Vehicle Registration Program may also add their own registration fee. Fuel-efficient vehicles may owe a highway use fee too.
Worked examples
$40,000 sedan from a dealer with a $5,000 trade-in
- Gross sales price: $40,000 (the trade-in isn't subtracted)
- Tax: $40,000 × 4.15% = $1,660.00
- Title $15 + one-year registration $30.75
- Total at titling: $1,705.75
Private sale: $9,500 for an eight-year-old SUV over 4,000 lbs
- Tax: $9,500 × 4.15% = $394.25
- Title $15 + registration $35.75 = $50.75
- Total: $445.00
Exemptions
The most common exemption is for people moving to Virginia. If you're titling a vehicle here for the first time and hold a valid title or registration in your name from another state or a branch of the U.S. Armed Forces, you don't pay the tax. If you bought the vehicle within the last 12 months, you have to show that sales tax was paid elsewhere. Veterans with a 100% service-connected, permanent and total disability can also be exempt on a vehicle used primarily by or for them.
Personal property tax after you buy
Virginia localities tax vehicles every year as personal property. Your city or county sets the rate and bills you directly, so it isn't part of what you pay the DMV. Budget for it, especially on a newer car in Northern Virginia.
Frequently asked questions
Do I pay Virginia tax on a car bought in another state?
Yes, if you're a Virginia resident titling it here. The 4.15% is collected at titling. If the car was bought within 12 months and tax was paid to another state, bring proof of that payment.
Can I get a refund of Virginia sales and use tax?
The DMV processes refunds in specific situations. Check its Sales and Use Tax Refunds page for the eligibility rules and forms.
Is the 4.15% charged on a gifted car?
Certain transfers are exempt under the Code of Virginia, which may require a Purchaser's Statement of Tax Exemption. Check the exemption list before titling.
Sources
This calculator gives an estimate. Virginia DMV calculates the final amount. How we calculate