Virginia Probate Tax and Probate Fees: What It Costs to Open an Estate

Virginia has no state estate tax and no inheritance tax — both were fully repealed and the elimination became effective in 2007. What Virginia does have is a probate tax, assessed at the moment you open an estate at the Circuit Court, and a layered set of Commissioner of Accounts fees that scale with the size of the estate. If you are budgeting for estate administration in Virginia, these are the numbers you need.

The State Probate Tax

The state probate tax applies to all estates valued above $15,000. The rate is fixed by statute at $0.10 for every $100 of gross probate estate value, or any fraction thereof.

The tax is calculated on the gross value of all real and personal property within Virginia that passes by will or intestacy. It is due and collected at the moment the executor qualifies at the Circuit Court Clerk's office — before any Certificates of Qualification are issued.

Example calculation:

An estate with a gross probate value of $180,000:

• $180,000 ÷ 100 = 1,800 units
• 1,800 × $0.10 = $180.00 state probate tax

Because the rate applies to fractions of $100, round the estate value up to the nearest hundred before calculating. An estate worth $180,050 is taxed on $180,100, not $180,000.

Estates valued at $15,000 or less owe no probate tax at all.

The Local Probate Tax

In addition to the state tax, Virginia counties and independent cities are permitted to levy a local probate tax. Under Virginia Code § 58.1-1718, a locality can impose a local tax equal to one-third of the state tax — approximately $0.033 per $100 of estate value.

Not every jurisdiction has adopted the local tax, but many have. In localities that do impose it, the combined rate works out to roughly $1.33 per $1,000 of gross estate assets.

Combined rate example:

The same $180,000 estate in a jurisdiction with the local tax:

• State tax: $180.00
• Local tax: $60.00
• Total probate tax: $240.00

Always confirm whether your specific county or independent city has adopted the local surcharge before the qualification appointment. This information is available from the Circuit Court Clerk's office in your jurisdiction.

Circuit Court Clerk Qualification Fees

Beyond the probate tax, the Clerk assesses flat administrative fees for processing the qualification itself. These typically cover:

• Administration of the oath
• Processing of the initial fiduciary bond
• Preparation of the qualification order
• Issuance of two initial Certificates of Qualification

These fees generally range from $20 to $30 and scale slightly based on the estimated size of the estate. Per-page recordation fees also apply for officially recording the will, the List of Heirs (Form CC-1611), and any Real Estate Affidavits in the public land records.

For estates that skip formal qualification entirely — because the estate qualifies under the Small Estate Act or real property passes directly to heirs without requiring full probate — the Clerk charges a flat $25 fee to record a List of Heirs or Real Estate Affidavit in lieu of the probate tax.

Commissioner of Accounts Fees

The most substantial cost in Virginia estate administration is often not the probate tax at all — it is the Commissioner of Accounts fees for reviewing the mandatory inventory and annual accountings.

Commissioners of Accounts are private-practice attorneys appointed by the Circuit Court. They receive no government funding; their fees are paid directly from the estate's assets using a Uniform Fee Schedule adopted by the Virginia Supreme Court. These fees scale aggressively by estate size.

Inventory fee (due four months after qualification):

First accounting fee (due 16 months after qualification, covering the first 12 months):

Second and subsequent accountings are charged on the same schedule, applied to the assets brought forward plus new additions during that period.

Delinquency penalties are separate and non-negotiable:

• Failure to file the inventory on time: $30 penalty, paid personally by the executor
• Late creditor claims filed outside a normal hearing: $55 per claim, paid personally by the executor

These penalties cannot be reimbursed from the estate. They come out of the executor's own pocket.

What Is Not Subject to the Probate Tax?

Non-probate assets are entirely outside the probate tax calculation. This includes:

• Accounts with payable-on-death (POD) or transfer-on-death (TOD) beneficiary designations
• Assets held in a revocable living trust
• Joint tenancy property with right of survivorship
• Life insurance proceeds paid to named beneficiaries
• Real estate, to the extent it passes outside the probate estate under Virginia's "drop like a stone" doctrine

This distinction matters enormously in practice. An estate with a $500,000 home and $60,000 in a POD bank account may owe no probate tax at all if the executor's estate never requires formal qualification.

Total Cost Estimation for a Typical Virginia Estate

For a moderately sized estate — say, $250,000 in probate assets in a jurisdiction with the local surcharge — the total out-of-pocket costs before distribution might look like this:

• State probate tax: $250
• Local probate tax: $83
• Clerk qualification fees: $25–$30
• Additional Certificates of Qualification (per page): variable
• Commissioner inventory fee: $275
• Commissioner first accounting fee: $825
• Death certificates ($12 each, 6–8 copies): $72–$96

Rough total: $1,530–$1,560, not counting attorney fees for more complex matters.

Understanding Virginia's cost structure is the first step — knowing exactly which forms to file, when to file them, and how to avoid the delinquency penalties that come out of your own pocket is what the Virginia Estate Settlement Guide is built for. It covers the full fee timeline, every Commissioner of Accounts deadline, and a pre-formatted inventory framework designed to pass the first review.

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