The county’s Food and Beverage tax begins on Jan. 1. The new 4% tax applies to prepared meals and beverages sold at restaurants, cafes, bars, food trucks and other establishments that offer ready-to-eat food and drinks.
What is Taxed
Most prepared meals and beverages sold by restaurants, cafes, bars, bakeries, food trucks and similar businesses. This includes items that are consumed on site or purchased to eat or drink elsewhere. The tax also applies to meals prepared in the county and delivered, regardless of the recipient’s address.
What is Not Taxed
The tax does not apply to grocery items, snack foods alone, beverages alone or to-go alcoholic beverages sold in factory-sealed containers.
Food and Beverage Tax Background
In 2025, the Board of Supervisors approved a 4% tax to generate additional county revenue and reduce reliance on real estate taxes, which make up the majority of general fund revenue. The tax is projected to generate approximately $65 million in FY 2026, with about one-third of the revenue coming from visitors to the county.
Most neighboring counties and towns already charge a tax on prepared foods and meals, ranging from 3-5%. The county's tax does not apply to meals purchased in the towns of Clifton, Herndon and Vienna or the City of Fairfax.
Information for Restaurants and Food-Service Businesses
Businesses that sell or deliver prepared food and beverages are responsible for collecting and remitting the tax to county. Business owners can register for the county’s online reporting and payment portal beginning Jan. 2. The first tax return and payment is due Feb. 20. Businesses that file and remit the tax on time may retain a seller’s discount of 3%.
More information for businesses collecting the tax is available at the Department of Tax Administration’s Food and Beverage Tax resource page.
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