Virginia car tax
Virginia counties and cities tax cars every year as personal property, at a rate per $100 of value that each locality sets. The Personal Property Tax Relief Act (PPTRA) cuts the tax on the first $20,000 of value for qualifying personal-use cars, and each locality sets its own relief percentage. Due dates vary by locality, often in October or December.
Code of Va. §58.1-3524 and §58.1-3506. Localities set the rate, the assessment % (usually 100%, J.D. Power clean trade-in or loan value), and the PPTRA relief % on the first $20,000 for qualifying personal-use vehicles. The state funds a fixed $950M a year, so the relief % differs by locality and year. Value above $20,000 gets no relief.
Highest yearly car tax on a $25,000 car
Find your town or city
| Place | Rate | On a $25,000 car |
|---|---|---|
| Accomack County | $3.72 per $100 · 29% relief | $741 |
| Albemarle County | $4.28 per $100 · 42% relief | $797 |
| Alexandria | $5.33 per $100 · tiered relief | $600 |
| Alleghany County | $2.98 per $100 · 47% relief | $490 |
| Amelia County | $4.25 per $100 · 23.1% relief | $896 |
| Amherst County | $3.45 per $100 · 25.9% relief | $709 |
| Appomattox County | $3 per $100 · 24.4% relief | $639 |
| Arlington County | $5 per $100 · tiered relief | $946 |
| Augusta County | $2.6 per $100 · 26% relief | $515 |
| Bath County | $0.55 per $100 | $138 |
| Bedford County | $2.35 per $100 · 33% relief | $432 |
| Bland County | $2.29 per $100 | $573 |
| Botetourt County | $2.71 per $100 | $678 |
| Bristol | $2.6 per $100 | $670 |
| Brunswick County | $3.75 per $100 · 39% relief | $670 |
| Buchanan County | $1.95 per $100 · 45% relief | $312 |
| Buckingham County | $4.05 per $100 · 27.29% relief | $816 |
| Buena Vista | $5.85 per $100 | $1,463 |
| Campbell County | $3.95 per $100 · 29.75% relief | $779 |
| Caroline County | $3.5 per $100 · 21% relief | $728 |
| Carroll County | $2.3 per $100 · 16.97% relief | $522 |
| Charles City County | $3.75 per $100 | $938 |
| Charlotte County | $3.46 per $100 · 26% relief | $710 |
| Charlottesville | $4.4 per $100 · 31% relief | $827 |
| Chesapeake | $4.08 per $100 · 38% relief | $768 |
| Chesterfield County | $3.25 per $100 · 40% relief | $573 |
| Clarke County | $4.496 per $100 · 35.9% relief | $801 |
| Colonial Heights | $3.5 per $100 | $908 |
| Covington | $3.08 per $100 · 43.5% relief | $532 |
| Craig County | $3.5 per $100 · 26.2% relief | $692 |
| Culpeper County | $3 per $100 · 22% relief | $618 |
| Cumberland County | $4.5 per $100 · 31.34% relief | $866 |
| Danville | $3.45 per $100 · 39% relief | $618 |
| Dickenson County | $1.85 per $100 · 40.9% relief | $311 |
| Dinwiddie County | $4.6 per $100 · 34% relief | $857 |
| Emporia | $5 per $100 · 38% relief | $895 |
| Essex County | $3.5 per $100 · 33.25% relief | $682 |
| Fairfax City | $4.13 per $100 · 32% relief | $801 |
| Fairfax County | $4.57 per $100 · 49% relief | $728 |
| Falls Church | $5 per $100 · 35% relief | $933 |
| Fauquier County | $3.45 per $100 | $863 |
| Floyd County | $3.2 per $100 · 22.96% relief | $678 |
| Fluvanna County | $4.1 per $100 | $1,058 |
| Franklin City | $4.5 per $100 · 38.45% relief | $779 |
| Franklin County | $2.41 per $100 · 24.36% relief | $519 |
| Frederick County | $4.35 per $100 · 28% relief | $874 |
| Fredericksburg | $3.4 per $100 · 23.25% relief | $692 |
| Galax | $2.25 per $100 · 26.99% relief | $466 |
| Giles County | $2.05 per $100 · 40.5% relief | $366 |
| Gloucester County | $3.1 per $100 · 20% relief | $651 |
| Goochland County | $2.99 per $100 · 32% relief | $556 |
| Grayson County | $2.25 per $100 | $588 |
| Greene County | $4 per $100 | $1,000 |
| Greensville County | $5 per $100 · 36% relief | $915 |
| Halifax County | $3.85 per $100 | $963 |
| Hampton | $4.5 per $100 · 40% relief | $840 |
| Hanover County | $3.57 per $100 | $893 |
| Harrisonburg | $3.45 per $100 · 18.2% relief | $737 |
| Henrico County | $3.35 per $100 · 42% relief | $601 |
| Henry County | $1.64 per $100 · 30% relief | $312 |
| Highland County | $2.75 per $100 · 29.25% relief | $542 |
| Hopewell | $3.5 per $100 · 31% relief | $678 |
| Isle of Wight County | $4.5 per $100 · 33% relief | $861 |
| James City County | $4 per $100 · 32.5% relief | $740 |
| King and Queen County | $3.94 per $100 · 39% relief | $703 |
| King George County | $3.25 per $100 · 24% relief | $657 |
| King William County | $3.5 per $100 · 23.9% relief | $738 |
| Lancaster County | $2.04 per $100 | $530 |
| Lee County | $1.95 per $100 | $523 |
| Lexington | $4.25 per $100 · 44% relief | $689 |
| Loudoun County | $3.09 per $100 · 41% relief | $544 |
| Louisa County | $2.07 per $100 · 24.06% relief | $457 |
| Lunenburg County | $3.8 per $100 · 36% relief | $701 |
| Lynchburg | $3.8 per $100 · 31.5% relief | $740 |
| Madison County | $3.5 per $100 · 25.57% relief | $726 |
| Manassas | $3.6 per $100 · 34.36% relief | $653 |
| Manassas Park | $3.5 per $100 | $905 |
| Martinsville | $2.3 per $100 · 47.4% relief | $386 |
| Mathews County | $3.7 per $100 · 30% relief | $728 |
| Mecklenburg County | $2.46 per $100 · 19.69% relief | $543 |
| Middlesex County | $2.6 per $100 · 25.25% relief | $539 |
| Montgomery County | $2.55 per $100 · 30% relief | $508 |
| Nelson County | $2.79 per $100 · 38% relief | $524 |
| New Kent County | $3.1 per $100 · 28.9% relief | $621 |
| Newport News | $4.5 per $100 | $1,182 |
| Norfolk | $4.33 per $100 · 51% relief | $672 |
| Northampton County | $3.9 per $100 · 36% relief | $694 |
| Northumberland County | $3.6 per $100 | $900 |
| Norton | $2.05 per $100 | $538 |
| Nottoway County | $4.12 per $100 · 29.2% relief | $814 |
| Orange County | $3.6 per $100 · 21.66% relief | $779 |
| Page County | $3.8 per $100 | $950 |
| Patrick County | $1.71 per $100 · 30.3% relief | $349 |
| Petersburg | $4.9 per $100 | $1,225 |
| Pittsylvania County | $9 per $100 · 37% relief | $516 |
| Poquoson | $4.15 per $100 · 41% relief | $697 |
| Portsmouth | $5 per $100 · 50% relief | $750 |
| Powhatan County | $3.6 per $100 · 28% relief | $698 |
| Prince Edward County | $4.6 per $100 | $1,150 |
| Prince George County | $3.9 per $100 · 35.8% relief | $696 |
| Prince William County | $3.5 per $100 · 37% relief | $649 |
| Pulaski County | $2.35 per $100 · 29% relief | $476 |
| Radford | $2.55 per $100 | $663 |
| Rappahannock County | $3.8 per $100 · 43.54% relief | $644 |
| Richmond City | $3.7 per $100 · 22% relief | $762 |
| Richmond County | $3.5 per $100 · 50% relief | $558 |
| Roanoke City | $3.45 per $100 · 41.26% relief | $578 |
| Roanoke County | $3.4 per $100 · 44.89% relief | $565 |
| Rockbridge County | $4.25 per $100 · 30% relief | $833 |
| Rockingham County | $2.6 per $100 · 34% relief | $473 |
| Russell County | $1.95 per $100 | $488 |
| Salem | $3.4 per $100 · 43.5% relief | $574 |
| Scott County | $1.65 per $100 | $413 |
| Shenandoah County | $4.11 per $100 | $1,028 |
| Smyth County | $2.3 per $100 | $575 |
| Southampton County | $5 per $100 · 28% relief | $998 |
| Spotsylvania County | $5.37 per $100 · 33% relief | $1,013 |
| Stafford County | $5.72 per $100 · 26% relief | $453 |
| Staunton | $2.9 per $100 · 33% relief | $534 |
| Suffolk | $4.25 per $100 · 32% relief | $817 |
| Surry County | $3.75 per $100 · 31% relief | $725 |
| Sussex County | $4.85 per $100 · 40% relief | $850 |
| Tazewell County | $2 per $100 · 55% relief | $300 |
| Virginia Beach | $4 per $100 · 42.7% relief | $723 |
| Warren County | $4.28 per $100 · 27% relief | $869 |
| Washington County | $1.7 per $100 · 31% relief | $345 |
| Waynesboro | $3.25 per $100 · 31.5% relief | $633 |
| Westmoreland County | $3.75 per $100 · 20.5% relief | $784 |
| Williamsburg | $3.5 per $100 | $875 |
| Winchester | $4.8 per $100 · 25% relief | $960 |
| Wise County | $1.79 per $100 | $448 |
| Wythe County | $2.22 per $100 · 28.54% relief | $448 |
| York County | $4 per $100 · 42% relief | $687 |
Click a column to sort.
Buying a car in Virginia: one-time tax
Virginia motor vehicle sales and use tax — 4.15%. Trade-ins don't reduce the tax.
The minimum is $75. The tax is on the gross price with no deduction for a trade-in (§58.1-2401).
Registration and due dates
State registration is $23 (up to 4,000 lb) or $28 (over 4,000 lb) plus small add-ons, about $30.75–$35.75 a year. Many localities also charge a local vehicle license fee of $20–$40.
Set by each locality. Common due dates are October 5 or December 5 (some localities bill in two halves). Moving or selling mid-year is usually prorated.
Cut what your car costs in Virginia
Car tax is set by your town, but your loan and insurance aren't. Refinancing a car loan at a lower rate often saves more each year than the tax itself.
Questions
How is Virginia car tax calculated?
Value × the local rate per $100. For a qualifying personal car, the PPTRA relief % is then subtracted from the tax on the first $20,000 of value.
What is PPTRA car tax relief?
State-funded relief on the first $20,000 of value of a personal-use car. Each locality sets the % from its fixed share of state money.
Does Virginia give trade-in credit on sales tax?
No. The 4.15% sales and use tax applies to the full price, with a $75 minimum.
Who sends the bill?
Your county or city treasurer, based on where the car is normally garaged.
Sources
Last checked October 14, 2026. Rates are for passenger cars owned by individuals; leased, business and specialty vehicles can differ. Confirm with your tax collector or commissioner of the revenue.