Updated October 5, 2026. Quick answer: No. Virginia has no estate tax for a person who dies in 2026. The Virginia Department of Taxation says, “Virginia no longer has an estate tax”, and that with the elimination of the federal credit the Virginia estate tax was effectively repealed. The federal exclusion is $15,000,000 for 2026.
Naming a beneficiary on a brokerage account or a vehicle title is covered here: transfer-on-death registration in Virginia.
Inheriting from, or planning for, someone in this state? Whether the state has an inheritance tax, from its own tax documents: Does Virginia have an inheritance tax?.
Virginia estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | Virginia’s tax equaled the federal credit for state death taxes; with the credit eliminated, the estate tax was effectively repealed |
| State inheritance tax | None today, with a narrow exception for certain remainder interests |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | Virginia Department of Taxation; IRS Revenue Procedure 2025-32 |
Why Virginia has no estate tax
The Department says that prior to July 1, 2007, Virginia had an estate tax equal to the federal credit for state death taxes. Public Document 15-93, the Tax Commissioner’s ruling, explains the history: the inheritance tax was repealed by the General Assembly and “replaced with an estate tax, effective January 1, 1980”, under Va. Code sections 58.1-900 through 58.1-938.
Does Virginia have an inheritance tax?
The Department says Virginia no longer has an inheritance tax either, with one exception: “certain remainder interests are still subject to the inheritance tax”.
CMG’s inheritance tax by state page covers the beneficiary side.
What applies to a Virginia estate instead
Federal estate tax is separate. Revenue Procedure 2025-32 says the One Big Beautiful Bill Act, section 70106, increased the “basic exclusion amount to $15,000,000 for calendar year 2026”.
An estate of $3,000,000 in Virginia owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: Virginia probate cost. Retirement accounts: how Virginia taxes 401(k) and IRA withdrawals.
What the documents do not say
- The Virginia Estate Tax Act remains in the Code of Virginia (sections 58.1-900 through 58.1-938); the Department’s statement that the tax was effectively repealed is the evidence that nothing is collected.
Common mistakes
- Ignoring the Department’s note about remainder interests when an old family trust is involved; those interests can still be subject to the inheritance tax.
- Assuming the state answer settles the federal one, or the answer for property held in another state.
Related: estate tax by state, inheritance tax by state, and probate cost by state.
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Answer againSources
- Estate and Inheritance Taxes: https://www.tax.virginia.gov/estate-and-inheritance-taxes
- Public Document 15-93 (Ruling of the Tax Commissioner): https://www.tax.virginia.gov/laws-rules-decisions/rulings-tax-commissioner/15-93
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and an estate attorney, a tax preparer or the state agency itself is the right place to confirm anything consequential.