Virginia Capital Gains Calculator

Calculate your federal and Virginia capital gains tax liability

2025

Calculate Your
Virginia Capital Gains Tax

Virginia taxes capital gains as income, with a top rate of 5.75% applying to most income levels.

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Virginia Capital Gains Tax Highlights

Top rate 5.75%
Taxes as ordinary income
No special deductions
y

Enter Your Investment Details

Calculate your capital gains tax for Virginia

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for Virginia tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
Virginia Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How Virginia Taxes Capital Gains

Virginia taxes capital gains as income, with a top rate of 5.75% applying to most income levels.

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

Virginia Tax Details

Tax Rate Structure

Flat Rate: 5.75%

Virginia applies a flat rate to all capital gains regardless of income level.

Key Requirements

Filing Required: If gain exceeds threshold
State Due Date: May 1

Virginia Tax Strategies

  • • Consider timing of asset sales for tax efficiency
  • • Coordinate with federal capital gains strategies
  • • Review loss harvesting opportunities

• Consult with Virginia tax professional for complex situations

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Real Estate in Virginia

Real estate capital gains in Virginia are subject to both federal and state tax considerations:

Virginia Real Estate Tax Rate

Real estate capital gains in Virginia are taxed at a flat rate up to 5.75%.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Holding Period: 2 of 5 years

Virginia State Rules

State tax applies to gain above federal exclusion

Must file state return if gain exceeds exclusion

Additional Requirements:
  • • Follows federal IRC Section 121.

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

1031 Conformity: ✓ Yes
Bonus Depreciation: ✗ Not Allowed

Transfer Costs

Transfer Tax

State Rate: $0.25 per $100 (State Recordation Tax) + $0.50 per $500 (State Grantor Tax)
Paid By: negotiable
Local Variations:
  • • Cities and counties can add a local recordation tax, typically 1/3 of the state rate.
Available Exemptions:
  • • Certain family transfers
  • • Transfers to secure a debt.

Recording Fees

Deed Recording: Varies by county clerk's office.
Mortgage Recording: Varies by county clerk's office.
Additional Fees:
  • • The state and local recordation taxes are the primary transfer costs.
Special Deductions & Notes:
  • • Disallowed bonus depreciation is subtracted over the following five years.

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Property Tax Exemptions

Homestead

$0K

Maximum exemption

Veteran

$0K

Disabled veteran exemption

Virginia Real Estate Specifics

• Virginia has a complex system of real estate taxes, including a state grantor tax, a state recordation tax, and a local recordation tax.

• The state does not conform to federal bonus depreciation.

• Property tax relief programs are administered at the local level and vary by city and county.

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Virginia Filing Requirements

Due Dates
Annual Return: May 1
Extension: November 1
Quarterly Est.:
January 15
April 15
June 15
September 15
Required Forms
  • • Form 760
  • • Capital gains schedule
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Online payment portal
  • • Electronic funds transfer
  • • Check or money order

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Compare Virginia to Other States

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.