
Tax Rates, Important Dates & Deadlines
If the due date falls on a Saturday, Sunday, or City Holiday the due date becomes the next business day.
Commissioner of the Revenue - Administration
Virginia Relay TTY
All Virginia Beach administrative offices will be closed on Friday, July 4, in observance of the Fourth of July holiday. Fireworks displays are scheduled to take place at Mount Trashmore Park and the Oceanfront at 9:30 p.m. on July 4. A complete list of impacted services and open facilities is available.
Commissioner Kellam has extended the application deadline for 2026 real estate tax relief to July 31, 2025. Please call 757-385-4385 for more information and to schedule an appointment.
If the due date falls on a Saturday, Sunday, or City Holiday the due date becomes the next business day.
Commissioner of the Revenue - Administration
Virginia Relay TTY
Definition
≤$25,000
≤$100,000
≤$200,000
≥$200,000
Contracting *
Definition
Construction contractors and estate investors who renovate or construct property to sell.
≤$25,000
$25
≤$100,000
$40
≤$200,000
$50
≥$200,000
$0.16 per $100
General Services *
Definition
All personal, business & other services.
≤$25,000
$25
≤$100,000
$40
≤$200,000
$50
≥$200,000
$0.36 per $100
Professional, financial or real estate services *
Definition
Services requiring professional knowledge & prolonged, specialized instruction.
≤$25,000
$25
≤$100,000
$40
≤$200,000
$50
≥$200,000
$0.58 per $100
Retail Merchant *
Definition
Sales of goods, wares and merchandise for end use or consumption by the purchaser.
≤$25,000
$25
≤$100,000
$40
≤$200,000
$50
≥$200,000
$0.20 per $100
Wholesale Merchant **
Definition
Sales of goods, wares and merchandise for resale; some sales to government, industrial, or commercial end users may also be considered wholesale.
≤$25,000
$25
≤$100,000
$40
≤$200,000
$50
≥$200,000
$0.12 per $100
Other
Definition
Call the Business License Office for more information.
* = Taxed based on gross receipts; ** taxed based on gross purchases.
Property Type
Rate
Property Type
Business (Tangible Personal Property)
Rate
$4.00 per $100
Property Type
Computer Equipment and Peripherals Used in a Data Center
Rate
$0.40 per each $100
Property Type
Manufacturing Machinery & Tools
Rate
One-millionth of one cent ($0.000001) per $100
Vehicle Type
Rate
Vehicle Type
Cars, Light Trucks, Trailers, Business Vehicles, Motorcycles & Aircraft
Rate
$4.00 per $100
Vehicle Type
Boats ("privately owned pleasure boats and watercraft used for recreational purposes only")
Rate
One millionth of one cent ($0.000001) per $100
Vehicle Type
All other boats
Rate
$1.50 per $100
Vehicle Type
Recreational vehicles (privately owned travel, camper trailers & horse trailers)
Rate
$1.50 per $100
Vehicle Type
Qualified Vehicles for Elderly or Disabled
Rate
One-Millionth of One Cent ($0.000001) per $100
Vehicle Type
Qualified Vehicles for Disabled Veterans
Rate
$1.50 per $100
Vehicle Type
For-hire Property Motor Carriers
Rate
One millionth of one cent ($0.000001) per $100
Vehicle Type
Mobile Homes
Rate
$0.99 per $100
Taxable Income
Tax Calculation
Taxable Income
$0 - $3,000
Tax Calculation
2%
Taxable Income
$3,001 - $5,000
Tax Calculation
$60 + 3% of excess over $3,000
Taxable Income
$5,001 - $17,000
Tax Calculation
$120 + 5% of excess over $5,000
Taxable Income
$17,001 and up
Tax Calculation
$720 + 5.75% of excess of $17,000
Taxable Income
Tax computation example if income is $20,000
Tax Calculation
($20,000 - $17,000) x 5.75% + $720 = $892.50, which should be rounded to $893
Type
Rate
Type
Admissions
Rate
10%
Type
Cigarettes - 20 pack*
Rate
$0.75
Type
Cigarettes - 20 pack*
Rate
$0.93
Type
Lodging - Flat rate
Rate
$2.00 per night
Type
Lodging - 90 consecutive days of less**
Rate
9% effective May 1, 2021
Type
Lodging -Sandbridge Special Service District**
Rate
10.5% effective May 1, 2021
Type
Meals or Restaurant**
Rate
5.5%
Type
Participatory Sports
Rate
5%
Type
Short-Term Rental**
Rate
1% of gross receipts
Type
Short-Term Rental, Heavy Equipment**
Rate
1.5% § 28.73-82
* Also subject to State and Federal taxes** Also subject to Virginia Retail Sales and Use Tax
Utility
Rate
Utility
Residential Water Service
Rate
20% up to a billing charge ceiling of $15.00 per month.
Utility
Residential Electric Service
Rate
A minimum monthly tax of $1.40, plus a tax at the rate of $0.014771 per kWh delivered monthly, with the total tax not to exceed $3.00
Utility
Utility/Electric/Consumption Tax Commercial/Residential
Rate
$0.00038 per kWh on the first 2,500 kWhs and $0.000240 per kWh on usage range between 2,501 and 50,000 kWhs and $0.00018 per kWh on over 50,000 kWhs
Utility
Residential Gas Service
Rate
A minimum monthly tax of $1.98, plus a tax at the rate of $0.162451 per CCF. Shall not exceed $3.00 per month.
Utility
Utility/Gas/Consumption Tax Commercial/Residential
Rate
$0.004 per CCF (not to exceed 500 CCFs monthly)
Utility
All Commercial Water
Rate
15% of the first $625 of the monthly charge and 5% on the amount between $625 and $2,000 of the monthly charge for any single billing for water utility service.
Utility
All Commercial and Industrial Gas Service
Rate
A minimum monthly tax of $1.94, plus a tax at the rate of $0.097668 per CCF on the first 961 CCFs delivered monthly, and at the rate of $0.031362 per CCF on all remaining kWh delivered monthly; the total monthly tax shall not exceed $162.50
Utility
All Commercial Electric Utility
Rate
A minimum monthly tax of $1.72, plus a tax at the rate of $0.010057 per kWh on the first 9,151 kWh delivered monthly, and at the rate of $0.002831 per kWh on all remaining kWs delivered monthly; the total monthly tax shall not exceed $162.50
Utility
All Industrial Electric Utility
Rate
A minimum monthly tax of $1.72, plus a tax at the rate of $0.009253 per kWh on the first 9,946 kWh delivered monthly, and at the rate of $0.001190 per kWh on all remaining kWs delivered monthly; the total monthly tax shall not exceed $162.50