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Grantor Tax and Recordation Tax (Virginia)
Virginia's grantor tax under Va. Code 58.1-802 is paid by the seller at $0.50 per $500 of value, or $1.00 per $1,000. Separately, the buyer pays the state recordation tax of $0.25 per $100 plus a local recordation tax of up to one-third of the state amount. Regional congestion relief fees also apply in Northern Virginia and Hampton Roads. Exam questions often test which party pays which tax.
- Exam tip
- Grantor tax is the seller's; recordation tax is the buyer's. Convert carefully between per $500, per $100, and per $1,000 rates.
- Example
- On a $400,000 sale, the seller's grantor tax is $400 and the buyer's state recordation tax is $1,000, plus any local recordation tax.
Related terms & state variants
Sources
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Last verified: 2026-10-23