Virginia Grantor Tax vs. Recordation Tax Explained

By the Rampart Title editorial team · October 07, 2026

Taxes are the biggest closing cost in Virginia, and they fall on both sides of the deal. The seller pays grantor tax on the deed. The buyer pays recordation tax on the deed and again on the deed of trust if the purchase is financed.

Grantor tax (seller)

Grantor tax is $0.50 per $500 of value — effectively $1 per $1,000 — with the value rounded up to the next $500. On a $450,000 sale the grantor tax is $450.

Recordation tax on the deed (buyer)

The state recordation tax is $0.25 per $100 of value, rounded up to the next $100. Localities add their own tax equal to one-third of the state amount. On a $450,000 purchase: $1,125 state plus $375 local, or $1,500.

Recordation tax on the deed of trust (buyer)

The same $0.25 per $100 state rate and one-third local add-on apply to the loan amount. A refinance with the same lender, up to the original balance, can qualify for a reduced $0.18 per $100 state rate.

Northern Virginia’s extra fee

In Northern Virginia localities, sellers also pay a regional congestion relief fee of $0.10 per $100 of value. See our post on the congestion relief fee for details.

Example

Use our Virginia calculators to run your own numbers.