State & Local Taxes
State Taxes
Virginia does not tax machinery and tools, business tangible or intangible property, or real estate. These taxes are imposed at the local level; see Local Taxes below.
Corporate | |
Virginia Corporation Income Tax | 6% |
Communications | |
Cable Television Franchise Fees | None if entered into or renegotiated after 01/01/07 |
Communications Sales Tax | 5% |
E-911 Fee | |
Wireless (per line), billed | .75 |
Wireless (per line), pre-paid | .50 |
Landline (per line) | .75 |
Public Rights-of-Way (Effective until 06/30/12) | .83 |
Effective 07/1/2012 | .91 |
Sales & Use Tax | |
General Sales Tax - State | 4.3% |
To learn more about state taxes for businesses, please visit the Virginia Department of Taxation website.
Local Taxes
The Tax Year Beginning January 1, 2021.
Real Property Tax | |
Assessed every 4 to 6 years | .61/$100 |
County-Wide Fire and EMS District | .11/$100 |
Personal Property Tax | |
Motor Vehicles and Motorcycles | $3.75/$100 |
Recreational Motor Homes | $2.62/$100 |
Other Recreational Vehicles (i.e., Camping & Travel Trailers) |
$2.62/$100 |
Aircraft | .70/$100 |
Boats & Watercrafts | $2.09/$100 |
Mobile Homes | .804/$100 |
Farm Machinery | .00/$100 |
Certain Trailers for Horse Transportation | $2.62/$100 |
Heavy Construction Equipment | $2.20/$100 |
Forest Harvesting Machinery | .00/$100 |
Business Tangible Personal Property Tax | $2.20/$100 |
Business Computer Equipment | $2.20/$100 |
Motor Vehicle License Fees | |
Private Passenger Vehicle | $35.00 |
Trucks, Not for Hire | $35.00 |
Motorcycles | $21.00 |
Machinery & Tools Property Tax | $1.831/$100 |
Merchants Capital Tax | .40/$100 |
BPOL (Business/Professional/Occupational License) | Orange County and the Town of Orange do not have a BPOL tax, but the Town of Gordonsville does have a BPOL requirement. |
Sales & Use Tax | |
General Sales Tax - Local | 1% |
To learn more about local taxes, please visit the Orange County Treasurer’s Office website.