Northern Virginia Closing Tax Guide
Virginia Grantor and Recordation Taxes: What Northern Virginia Buyers and Sellers Pay
The state and local recordation taxes, the grantor tax, and the two Northern Virginia regional fees charged when a deed is recorded.
The short answerVirginia charges a state recordation tax of $0.25 per $100 when a deed is recorded, and a city or county may add one-third of that amount. The seller owes a grantor tax of $0.50 per $500. In Northern Virginia, two regional transportation fees of $0.10 per $100 each also apply. Virginia law assigns the grantor tax and both fees to the seller unless the parties agree otherwise.
Source: Code of Virginia, Title 58.1, Chapter 8, State Recordation Tax.
What taxes and fees are due when a Northern Virginia home sells?
A Northern Virginia home sale carries a state recordation tax, a local recordation tax where the locality has adopted one, a grantor tax, and two regional transportation fees. Virginia law assigns the grantor tax and both regional fees to the seller unless the parties agree otherwise.
| Tax or fee | Rate | Who Virginia law assigns |
|---|---|---|
| State recordation tax (§ 58.1-801) | $0.25 per $100 of the price or the property's value, whichever is greater | Not assigned. The contract decides. |
| City or county recordation tax (§ 58.1-814) | One-third of the state recordation tax, where the locality has adopted it | Not assigned. The contract decides. |
| Grantor tax (§ 58.1-802) | $0.50 per $500, excluding liens that remain on the property | Seller, unless agreed otherwise |
| Regional transportation improvement fee (§ 58.1-802.3) | $0.10 per $100 | Seller, unless agreed otherwise |
| Regional congestion relief fee (§ 58.1-802.4) | $0.10 per $100 | Seller, unless agreed otherwise |
Fairfax County, for example, charges the local recordation tax at $0.083 per $100 and rounds values up to the next $100, or the next $500 for the grantor tax. Source: Code of Virginia, Chapter 8; Fairfax Circuit Court, Land Records Recordation Taxes and Fees.
Where do the Northern Virginia regional fees apply?
The regional transportation improvement fee applies in the member localities of the Northern Virginia Transportation Authority. Those are the counties of Arlington, Fairfax, Loudoun and Prince William, and the cities of Alexandria, Fairfax, Falls Church, Manassas and Manassas Park. The regional congestion relief fee applies to property in Planning District 8, the region these localities share. Middleburg is in Loudoun County.
Source: Code of Virginia, §§ 58.1-802.3 and 58.1-802.4; Code of Virginia, Northern Virginia Transportation Authority; Fairfax Circuit Court, Land Records Recordation Taxes and Fees.
Who pays grantor and recordation taxes in Virginia?
Virginia Code § 58.1-802 says the grantor tax shall be paid by the grantor, the seller, though the parties may arrange for the buyer to pay all or part of it. The two regional fees follow the same rule. The state recordation tax statute does not name a payer, so the sales contract sets who pays it.
Is there a first-time homebuyer exemption in Virginia?
No. The Virginia Recordation Tax Act, Chapter 8 of Title 58.1, contains no exemption from these deed taxes for first-time homebuyers. This is a clear difference from Washington DC and Maryland, which both reduce a deed tax for qualifying first-time buyers.
What should buyers and sellers do before a Northern Virginia closing?
- Sellers: plan for the grantor tax and the two regional fees in net proceeds. Virginia law assigns all three to the seller unless the contract shifts them.
- Buyers: confirm in the contract who pays the state and local recordation taxes.
- Check the locality. The local recordation tax and the regional fees depend on where the property sits.
- Use the clerk's figures. Each circuit court clerk publishes its recording taxes and fees.
Frequently Asked Questions
What is the grantor tax in Virginia?
$0.50 for each $500 of value, excluding liens that remain on the property. Virginia Code section 58.1-802 assigns it to the seller unless the parties agree otherwise.
What is the recordation tax in Virginia?
$0.25 per $100 of the price or the property's value, whichever is greater. A city or county may add a local recordation tax equal to one-third of the state tax, as Fairfax County does.
What extra fees do Northern Virginia sellers pay?
Two, each $0.10 per $100: the regional transportation improvement fee and the regional congestion relief fee. Virginia law assigns both to the seller unless the parties agree otherwise.
Does Virginia have a first-time homebuyer exemption from transfer taxes?
No. The Virginia Recordation Tax Act contains no first-time homebuyer exemption from these deed taxes.
Who pays the recordation tax in Virginia?
The sales contract decides. The state recordation tax statute, Virginia Code section 58.1-801, does not name a payer.
Do the Northern Virginia regional fees apply in Middleburg?
Yes. Middleburg is in Loudoun County, a member locality of the Northern Virginia Transportation Authority.
Buying or Selling in Northern Virginia?
FORWARD at Corcoran McEnearney advises buyers and sellers across Northern Virginia. Marc Cashin, Ashling McGowan and Charlotte Lee can walk through the closing taxes on a specific property before an offer is written.
Talk to an AdvisorMore guides: Northern Virginia real estate guides · Closing taxes in DC, Maryland and Virginia compared · Northern Virginia real estate · McLean, VA · All Resources
Sources: Code of Virginia, Title 58.1, Chapter 8, State Recordation Tax; Code of Virginia, Northern Virginia Transportation Authority; Fairfax Circuit Court, Land Records Recordation Taxes and Fees. Updated November 2026. General information, not tax or legal advice. Confirm with the local circuit court clerk, a tax professional or an attorney before acting.