Business Taxes

Fairfax County, Virginia

CONTACT INFORMATION: DTA is open 8:00 a.m. - 4:30 p.m. Monday through Friday. For your convenience, our full service counter is open until 6:30 p.m. on Thursdays for walk-in customers.

12000 Government Center Parkway, Suite 261
Fairfax, VA 22035

Juan Rengel,
Division Director

Business Taxes - Frequently Asked Questions

If you are a first-time applicant, you may download the Business, Professional and Occupational License (BPOL) application from our website. Once you have completed the application, you may return it via email, fax, mail, or in person to our business department.

  • Email: dtappdbusiness@fairfaxcounty.gov
  • Fax number: 703-324-3505
  • Mailing address:
    Department of Tax Administration
    12000 Government Center Parkway, Suite 223
    Fairfax, VA 22035.

New business owners are required to file within 75 days of beginning business. If not filed within 75 days, penalties will apply.

When completing the BPOL license application, you will be required to provide the owner name, trade name, business address, description of business, estimated first year gross receipts, and start date.

Businesses are also required to obtain a residential or non-residential use permit from the Department of Planning and Zoning. For more information, visit their website or contact them via telephone at 703-222-1082 or in person at 12055 Government Center Parkway, Fairfax, VA, 22035.

BPOL Fees and Rates

Gross Receipts Fee License/Tax
$0 - $10,000 No Fee
$10,001 - $50,000 $30.00
$50,001 - $100,000 $50.00
$100,000 + BPOL Rates Apply

Refer to the BPOL Ordinance for more information regarding business rates and classifications.

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

Business vehicles are assessed and taxed like any other vehicle in the county except that they are not eligible to receive the state’s Personal Property Tax Relief Act subsidy that is available for personal use vehicles. Refer to our Understanding Vehicle Taxes web page for more information about vehicle taxes.

The current tax rate is $4.57 per $100 of assessed value. To compute the tax on an item assessed at $5,000, divide the assessed value by 100 and multiply by the tax rate:

($5,000 ÷ 100) x $4.57 = $228.50

 

The method used to determine assessed value varies by equipment type.

The assessed value of equipment (except motor vehicles and computer equipment) is 80% of the original cost for the first year the property is owned. For each of the six subsequent years, the assessed value declines by 10% according to the following schedule:

Depreciation Schedule for Business Tangible Property (except vehicles and computer equipment)
Year of Ownership Percentage of Original Cost
1st 80
2nd 70
3rd 60
4th 50
5th 40
6th 30
7th 20

 

Computer equipment is assessed at 50% of the original cost the first year owned and declines for the next four years according to the following schedule:

Depreciation Schedule for Business Tangible Property (computer equipment)
Year of Ownership Percentage of Original Cost
1st 50
2nd 35
3rd 20
4th 10
5th 2

 

Most business vehicles are assessed based on the January 1 value in the January J.D. Power’s National Automobile Dealers Association (NADA) Used Car Guide. For trucks with a gross weight of over 14,000 pounds, the value is determined by the percentage of cost and the year it was purchased. Taxicabs are valued at 50% of the average loan value. The vehicle tax is prorated for the portion of the year the vehicle is located in the County.