VIRGINIA INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Does Virginia have an inheritance tax?
Virginia has no estate tax for deaths on or after July 1, 2007, and no inheritance tax on ordinary inheritances; Virginia Tax says only certain remainder interests are still subject to it. A $5,000,000 estate owes $0 of Virginia tax and $0 of federal estate tax, because the 2026 federal exclusion is $15,000,000.
Tax on the estate
- Total estate and inheritance tax
- $0.00
- Federal estate tax
- $0.00
- Virginia estate or inheritance tax
- $0.00
Federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts.
| Estate | Federal estate tax |
|---|---|
| $5,000,000 | $0 |
| $10,000,000 | $0 |
| $15,000,000 | $0 |
| $20,000,000 | $2,000,000 |
| $25,000,000 | $4,000,000 |
Virginia inheritance and estate tax questions
Does Virginia have an inheritance tax?
No. Virginia has no estate tax for deaths on or after July 1, 2007, and no inheritance tax on ordinary inheritances; Virginia Tax says only certain remainder interests are still subject to it.
How much federal estate tax does a Virginia estate owe?
Only an estate over the $15,000,000 federal exclusion owes any. A $5,000,000 estate owes $0; a $20,000,000 estate owes $2,000,000, 40% of the amount over the exclusion. The estate pays it, not the heirs.
Can a small Virginia estate skip probate?
Yes. When the personal probate estate is worth $75,000 or less, all known heirs can sign a small estate affidavit on the Supreme Court of Virginia's form 60 days after death.
What the calculator leaves out
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.