 Virginia collects personal income tax in five income brackets , ranging from 3 @.@ 0 % to 5 @.@ 75 % . The state sales and use tax rate is 4 @.@ 3 % , while the tax rate on food is 1 @.@ 5 % . There is an additional 1 % local tax , for a total of a 5 @.@ 3 % combined sales tax on most Virginia purchases and 2 @.@ 5 % on most food . Virginia 's property tax is set and collected at the local government level and varies throughout the Commonwealth . Real estate is also taxed at the local level based on 100 % of fair market value . <unk> personal property also is taxed at the local level and is based on a percentage or percentages of original cost . 
