Tax Rates


Real Estate Tax

The base real estate tax rate is $1.130 per $100 of assessed value.

See our Real Estate - Tax Rates and Fees page for more information about additional rates and fees that may apply.

Car Tax

The tax rate for most vehicles is $4.57 per $100 of assessed value.

For properties included in a special subclass for personal property taxation, the tax rate is $0.01 per $100 of assessed value. Property types included in this special subclass are as follows:

  • privately-owned vans used for van pools
  • vehicles belonging to volunteer fire and rescue squad members
  • vehicles specifically equipped for the handicapped
  • automobiles and pick-up trucks owned by certain qualifying elderly and disabled individuals
  • vehicles owned by qualified disabled veterans
  • vehicles owned by auxiliary police officers
  • vehicles owned by auxiliary deputy sheriffs
  • aircraft and flight simulators
  • antique motor vehicles
  • boats
  • certain property owned by homeowners' associations

Vehicle Registration Fees

A vehicle registration fee is assessed on all motor vehicles, including but not limited to automobiles, trucks, and motorcycles, regularly garaged, stored, or parked in the County, as follows:

  • $18 for motorcycles.
  • $23 for any taxi or other vehicle that is kept for rent or hire operated by a chauffeur for the transportation of passengers. An additional fee of $5 is charged if the weight of the vehicle is more than 4,000 pounds.
  • $23 for a bus used exclusively for transportation to and from church school, for the purpose of religious instruction, or church, for the purpose of divine worship. If the empty weight of the vehicle exceeds 4,000 pounds, the fee is $28.
  • $33 for all other vehicles with a weight of 4,000 pounds or less.
  • $38 for all other vehicles with a weight of more than 4,000 pounds.

Special Town Rules apply to vehicles registered in the towns of Clifton, Herndon, and Vienna.  

Business Personal Property Tax

The rate for Business Personal Property is $4.57 per $100 of assessed value.

Examples of business personal property include desks and chairs, computer hardware, specialized tools, machinery, and equipment.

Company-owned vehicles are subject to the filing requirements for Motor Vehicles.

Business, Professional & Occupational License Tax

Businesses whose gross receipts are $10,000 or less pay no tax.

Businesses whose gross receipts are between $10,001 and $100,000 pay a flat fee:

  • Between $10,001 and $50,000 pay $30 (non-proratable)
  • Between $50,001 and $100,000 pay $50 (non-proratable)

Businesses with gross receipts of $100,001 or higher pay based on specific tax rates per each $100 of gross receipts.

More information about business taxes in Fairfax County.

Dog Licenses

$10 - required for all dogs four months of age or older.

Communications Sales and Use Tax

Statewide 5% on telephone services (land line, post-paid wireless, internet, and long-distance calling) and cable/satellite television and radio services.

Statewide E-911 fee 75 cents per land line or cell phone. Statewide E-911 fee 50 cents per pre-paid retail wireless calling service purchase.

Cable public rights-of-way fee 83 cents per subscriber per month.

Consumer Utilities Taxes

Consumer utility tax on consumers of natural gas and electricity is calculated based on usage. Usage is measured in kilowatt hours (kWh) for electricity and 100 cubic feet (CCF) for gas. Utility tax rates are summarized below:

Gas - Residential: Based on consumption: $0.56 plus the rate of $0.05259 per CCF

  • Minimum tax is $0.56 per bill
  • Maximum tax is $4.00 per bill

Gas - Master Metered Apartments: Based on consumption: $0.56 plus the rate of $0.01192 per CCF

  • Minimum tax is $0.56 per dwelling unit
  • Maximum tax is $4.00 per dwelling unit

Gas - Nonresidential: Based on consumption: $0.845 plus the rate of $0.04794 per CCF

  • Minimum tax is $0.845 per bill
  • Maximum tax is $300 per bill

Gas - Nonresidential Interruptible: Based on consumption: $4.50 plus the rate of $0.00563 per CCF

  • Minimum tax is $4.50 per meter
  • Maximum tax is $300 per meter

Electricity - Residential: Based on consumption: $0.56 plus the rate of $0.00605 per kWh

  • Minimum tax is $0.56 per bill
  • Maximum tax is $4.00 per bill

Electricity - Master Metered Apartments: Based on consumption: $0.56 plus the rate of $0.00323 per kWh

  • Minimum tax is $0.56 per dwelling unit
  • Maximum tax is $4.00 per dwelling unit

Electricity - Commercial: Based on consumption: $1.15 plus the rate of $0.00594 per kWh

  • Minimum tax is $1.15 per bill
  • Maximum tax is $1,000 per bill

Electricity - Industrial: Based on consumption: $1.15 plus the rate of $0.00707 per kWh

  • Minimum tax is $1.15 per bill
  • Maximum tax is $1,000 per bill

Sales and Use tax

General Sales: Virginia - 4.3%; Fairfax County - 1%; plus an additional 0.7% state tax for transportation.

Food purchased for home consumption: Virginia - 1.5%, Fairfax County - 1%.

The Virginia Department of Taxation uses Federal Information Processing Standards (FIPS) codes to identify where a business is located and where their sales take place. FIPS codes are a standardized set of numeric codes to ensure uniform identification of geographic entities such as cities, counties and towns. Use the Virginia Department of Taxation's FIPS Lookup tool to determine your correct code.

Cigarette tax

$0.30 per pack

Gasoline tax

Virginia - 2.1% on sales price charged by fuel distributors to retail dealers in Northern Virginia Transportation District for commuter mass transit system.

Transient Occupancy Tax ("Hotel and Motel Tax")

A levy on hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms rented out for continuous occupancy for less than 30 consecutive days.

  • County: 6% (2% for general transient occupancy tax, 2% for tourism, and 2% for regional transportation).
  • Towns: 4%; this 4% comes to the county (2% for tourism and 2% for regional transportation). This is in addition to the taxes already levied by the towns: 6% in Herndon and 3% in Vienna).

Grantor's Tax

$0.15 per $100 of value on deeds (for transportation).

Recordation: Home Sales

$0.0833 per $100 value on deeds. Refinances: $0.06 per $100 value on deeds.

Daily Rental Tax

Short Term Daily Rental

  • All tangible personal property (except daily rental of passenger vehicles) held for rental and owned by a person engaged in the short-term rental business.
  • Pursuant to Section 58.1-3510.1 of the Code of Virginia, Fairfax County levies and imposes a short-term daily rental tax of one percent (1%) on the total gross proceeds.
  • Businesses must submit a quarterly tax return on or before the 20th day of each of the months of April, July, October, and January indicating for the quarters ending March 31, June 30, September 30, and December 31:
    • The total business gross receipts of the applicant;
    • The gross proceeds derived from the short-term rental business;
    • All rental gross proceeds exempt from the daily rental tax and documentation of each;
    • The total daily rental tax due the County for the previous quarter's short-term rental business.

Passenger Vehicles Daily Rental

  • All motor vehicles, except a motorcycle or a manufactured home used for rental for the transportation of persons or property, whether on its own structure or by drawing another vehicle or vehicles.
  • Pursuant to Section 58.1-1736 of the Code of Virginia, the amount of the tax is determined by the Tax Commissioner by the application of the following rates against the gross proceeds:
    • 4% of the gross proceeds from the rental in Virginia of any motor vehicle, except those with a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more.
    • 4% of the gross proceeds shall be levied on the rental in Virginia of any daily rental vehicle, whether or not such vehicle is required to be licensed in the Commonwealth.
    • 2% of the gross proceeds shall be imposed on the rental in Virginia of any daily rental vehicle, whether or not such vehicle is required to be licensed in the Commonwealth.
  • The tax on the rental of a motor vehicle is collected from the person renting the motor vehicle, collected by the rentor, and remitted to the Tax Commissioner on or before the 20th day of the month following the month in which the gross proceeds from such rental were due.
  • 4% collected on the rental of daily rental vehicles is remitted by the Tax Commissioner quarterly to Fairfax County.

Meals Tax

There currently is no Meals Tax in Fairfax County.


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