Virginia Probate Costs: Taxes, Fees & Calculator
Virginia imposes its state probate tax when a will is probated or administration is granted, unless the transaction is exempt. The rate is 10 cents for each $100—or fraction of $100—of taxable estate value, and the tax does not apply to an estate valued at $15,000 or less. A county or city may add a local probate tax equal to one-third of the state tax, but only if that locality has enacted it. Those taxes are usually the most predictable part of the bill; the total cost of administration depends on the estate and the work it requires.
Virginia probate-tax estimator
This tool estimates the state probate tax, an optional local probate tax, and—if selected—the statutory qualification fee. It does not estimate the full cost of probate.
Use the value that would be reported under Virginia’s probate-tax rules—not the family’s total wealth.
Confirm the current ordinance or clerk instruction for the place of probate or qualification.
Enter an estate value to calculate.
Not included: recording charges, additional qualification certificates at $2 each, the fee in lieu of probate tax, Commissioner of Accounts fees, bond premium, fiduciary compensation, legal or tax services, valuation, property sales, creditor issues, litigation, or other administration expenses. This is general information, not a quote or legal advice.
What does “probate cost” include in Virginia?
People often use one phrase for several different charges. Separating them makes the estimate more useful.
Probate tax
The Commonwealth’s tax is formula-based. A local add-on applies only where a county or city has enacted the authorized tax.
Clerk and recording charges
Qualification, recording, certificates, and particular filings carry separate statutory charges. The documents and page counts matter.
Supervised administration
The Commissioner of Accounts reviews required inventories and accounts. The appointing circuit court prescribes the Commissioner’s fees.
Estate-specific work
Bond, appraisals, tax work, fiduciary compensation, legal help, asset sales, creditor problems, and family disputes depend on the file.
How is Virginia’s state probate tax calculated?
Virginia Code § 58.1-1712 imposes 10 cents for every $100, or fraction of $100, of value. No state probate tax applies to an estate valued at $15,000 or less. Once the value exceeds $15,000, however, the statute does not treat the first $15,000 as a deduction. The tax applies to the full taxable value.
The probate-tax return is filed with the circuit-court clerk when the will is offered for probate or a grant of administration is sought, if the estate exceeds the threshold. The state tax must be paid before a person qualifies as executor or administrator. The value is generally determined at death, subject to the federal alternate-valuation rule referenced in § 58.1-1713.
The initial return is not necessarily the last word on value. Under § 58.1-1717, the clerk later compares the probate-tax return with the estate inventory. The clerk collects additional tax if the comparison shows undervaluation; the personal representative may apply for a state—and, when applicable, local—refund after an overpayment. No additional tax is payable and no refund is made when the adjustment would be less than $25.
Which property enters the tax base?
The tax is measured by property within Virginia’s jurisdiction that passes by will or intestacy. The details can surprise people: Virginia real estate is included even when it does not come into the personal representative’s control, while real estate outside Virginia is excluded. The Virginia Department of Taxation’s probate-tax guidance and 23VAC10-310-30 explain common inclusions and exclusions.
| Property or circumstance | General Virginia treatment | Why the title matters |
|---|---|---|
| Virginia real estate passing by will or intestacy | Included | The statute includes Virginia real estate even if the personal representative does not possess it for administration. |
| Out-of-state real estate | Excluded from Virginia’s base | Another state’s probate and tax rules may still apply. |
| Intangible property of a Virginia resident | Generally included when it passes by will or intestacy | The regulation measures a resident’s intangible property wherever located. |
| Intangible property of a nonresident | Not included in Virginia’s base | For a nonresident, the regulation measures Virginia real and tangible property. |
| Property with a right of survivorship | Generally excluded | It passes by the survivorship title rather than by will or intestacy. |
| Life insurance payable to a named beneficiary other than the estate | Excluded | The beneficiary designation, rather than the will, controls the transfer. |
| Property passing through an inter vivos trust | Excluded | The trust—not the will or intestacy—controls that transfer. |
| Tenancy-in-common interest | Included to the extent of the decedent’s interest | There is no survivorship feature automatically transferring the decedent’s share. |
Does every Virginia locality charge a local probate tax?
No. Virginia Code § 58.1-3805 permits a county or city to enact a local probate tax equal to one-third of the state tax. The statute does not itself prove that a particular locality has adopted the tax. Confirm the current ordinance or the clerk’s written instructions for the place where the will is offered or administration is sought.
A separate fee can apply when there is no probate or qualification
Virginia imposes a $25 fee for recording a list of heirs under § 64.2-509 or the specified affidavit under § 64.2-510 when no will has been probated and no grant of administration has been issued. A locality may enact an additional $25 fee for that recordation. That is a fee in lieu of probate tax—not the probate tax calculated above—and it is not included in this estimator.
What court and administration charges should an estate expect?
Statutory qualification fee
If an executor or administrator qualifies, § 17.1-275(A)(3) sets the qualification fee by estate-value band. The current Virginia Circuit Court Fee Schedule states that this fee includes the oath, initial bond, preparation of the qualification order, and two certificates of qualification:
| Estate value | Qualification fee | Calculator treatment |
|---|---|---|
| $5,000 or less | $0 | Included only if qualification is selected |
| More than $5,000 through $50,000 | $20 | Included only if qualification is selected |
| More than $50,000 through $100,000 | $25 | Included only if qualification is selected |
| More than $100,000 | $30 | Included only if qualification is selected |
Recording, certificates, and other clerk charges
The same statute lists general recording charges of $18 for an instrument of 10 or fewer pages, $32 for 11 through 30 pages, and $52 for 31 or more pages. Two qualification certificates are included in the qualification fee; additional certificates are $2 each under § 17.1-275(A)(9). Other statutory charges can apply to particular documents. Because the number and type of filings differ, the estimator does not pretend those amounts are one universal “court fee.” Ask the circuit-court clerk for the current written calculation for the actual filing.
Commissioner of Accounts fees
The Commissioner supervises fiduciary filings and reviews inventories and accounts. Under § 64.2-1219, the appointing circuit court prescribes the Commissioner’s fees. The Virginia Court System’s Commissioner directory directs users to the local circuit court for the fee schedule in effect.
Fiduciary compensation, bond, and professional work
Virginia law allows reasonable fiduciary expenses and, unless another rule controls, reasonable compensation. That does not create a universal percentage for every executor. The will, work performed, estate receipts, court or Commissioner review, and the facts matter.
Bond premiums, valuations, tax preparation, legal services, real-estate work, business interests, creditor disputes, and beneficiary conflict can change the administration far more than the probate-tax formula. Use current written schedules and engagement terms rather than an internet percentage.
The $15,000, $75,000, and $35,000 rules answer different questions
$15,000: probate-tax exemption
An estate valued at $15,000 or less is exempt from the state probate tax. This does not, by itself, decide whether a will should be probated or someone should qualify.
$75,000: small-estate transfer ceiling
Virginia Code § 64.2-601 permits a qualifying small asset to be collected by affidavit only when the decedent’s entire personal probate estate does not exceed $75,000 and the other conditions are met, including a 60-day wait, no pending or granted personal representative, and probate of the will if one exists.
$35,000: individual small asset without an affidavit
Section 64.2-602 separately allows the person holding an individual small asset valued at $35,000 or less to deliver it to a successor without the § 64.2-601 affidavit after at least 60 days, provided no application for a personal representative is pending or has been granted. The designated successor still owes a fiduciary duty to safeguard and distribute the asset as Virginia law requires.
Both small-asset routes can permit collection without appointing a personal representative, but neither creates a $75,000 or $35,000 probate-tax exemption. Read the Virginia small-estate affidavit guide before relying on either path.
Can estate planning reduce probate cost?
It can change which assets pass by will or intestacy. A correctly implemented beneficiary designation, survivorship arrangement, or inter vivos trust may move an asset outside the probate-tax base and the supervised estate. But “nonprobate” does not necessarily mean beyond every claim or recovery rule. Virginia Code § 64.2-620 preserves creditor rights under other Virginia law; transfer-on-death deed property can be reached for specified claims, administration costs, funeral expenses, and statutory allowances when the probate estate is inadequate under § 64.2-634; and some nonprobate transfers enter the surviving spouse’s augmented-estate analysis. Title changes can also affect control, taxes, and what happens if a beneficiary dies first. The right question is not “How do I avoid every probate fee?” It is “Which transfer structure fits this asset and this family?”
For a broader strategy comparison, see how to avoid probate in Virginia and the guide to Virginia transfer-on-death deeds.
Frequently asked questions about Virginia probate costs
How much is Virginia’s state probate tax?
Virginia imposes the tax when a will is probated or administration is granted, unless exempt. For an estate valued above $15,000, the rate is 10 cents for each $100 or fraction of $100 of taxable estate value. An estate valued at $15,000 or less owes no state probate tax.
Is the first $15,000 deducted when an estate is over the threshold?
No. Once the estate value exceeds $15,000, the state probate tax is calculated on the full taxable value, including the first $15,000.
Does every Virginia county or city charge a local probate tax?
No. A county or city may enact a local probate tax equal to one-third of the state tax. Confirm the current ordinance or clerk instruction for the place of probate or qualification before adding it.
What value should I enter in the calculator?
Enter the estate value that would be reported under Virginia’s probate-tax rules, not the value of everything the family owns. Ownership, beneficiary designations, domicile, and the location and type of property can change the tax base.
Does a $75,000 personal probate estate owe no probate tax?
No. The $75,000 figure is the ceiling for the conditional § 64.2-601 affidavit route based on the entire personal probate estate. Section 64.2-602 separately permits delivery without that affidavit of an individual small asset valued at $35,000 or less after 60 days if no personal-representative application is pending or granted. Neither rule changes the $15,000 probate-tax exemption or prevents tax when a will is probated or administration is granted.
Can a living trust reduce Virginia probate costs?
Assets properly transferred to an inter vivos trust generally pass under the trust rather than by will or intestacy and are excluded from the probate-tax valuation. Whether a trust reduces total cost or is the right plan depends on funding, administration, taxes, control, creditor and statutory-recovery rules, and the family’s circumstances.
Related Virginia probate guides
Selected Virginia authorities
- Virginia Tax on Wills and Administrations Act
- Virginia Code § 58.1-3805 — local probate-tax authority
- Virginia Code § 58.1-1717 — inventory reconciliation, additional tax, and refunds
- Virginia Code § 58.1-1718 — city or county probate tax and fee authority
- 23VAC10-310-30 — value of estate
- Virginia Code § 64.2-601 and § 64.2-602 — affidavit and no-affidavit small-asset routes
- Virginia Department of Taxation — probate-tax guidance
- Virginia Circuit Court Fee Schedule, Appendix C
Legal-source review: September 1, 2026. This article provides general Virginia information, not legal advice or a fee quote. Statutes, ordinances, schedules, and facts can change the result.
