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Virginia · Code §§58.1-801, 802, 803, 814Virginia recordation and grantor tax: who pays what on a $400,000 sale

Virginia charges several taxes when a deed is recorded. The state recordation tax is 25 cents per $100 of the greater of the price or the latest assessed value (§58.1-801), and the same rate applies to the amount of a deed of trust or mortgage (§58.1-803); a city or county may add a local recordation tax equal to one-third of the state tax (§58.1-814). The grantor tax of 50 cents per $500 is paid by the seller unless the parties agree the buyer pays some or all of it (§58.1-802). In localities of the Northern Virginia Transportation Authority, the seller also pays a regional WMATA capital fee of 10 cents per $100 (§58.1-802.3). On a $400,000 sale with a $360,000 loan: deed recordation $1,000 + local $333.33, loan recordation $900 + local $300, grantor tax $400, and $400 more in Northern Virginia.

Rate, who pays and an example

  1. State recordation – deed

    25¢ per $100 of the greater of price or assessed value (§58.1-801).

  2. State recordation – loan

    25¢ per $100 of the amount secured by the deed of trust (§58.1-803).

  3. Local recordation

    Up to one-third of the state recordation tax (§58.1-814).

  4. Grantor tax

    50¢ per $500, paid by the seller unless agreed otherwise; liens remaining excluded (§58.1-802).

  5. Northern Virginia

    WMATA capital fee 10¢ per $100, paid by the seller unless agreed otherwise (§58.1-802.3).

  6. Example – $400,000, $360,000 loan

    Deed $1,000 + $333.33; loan $900 + $300; grantor $400; NoVA fee $400.

Good to know

  • Who pays recordation tax on the deed and the loan is set by the contract; the grantor tax and WMATA fee fall on the seller unless the parties arrange otherwise.

What the TC checks

  • The tax line on the closing statement against the statutory rate.
  • Who pays it – the statute, the contract or local custom.
  • The value or consideration stated on the deed or declaration.

Questions about this tax

Who pays the grantor tax in Virginia?

The seller (grantor), unless the parties agree that the buyer pays all or part of it (Va. Code §58.1-802).

How much is the recordation tax in Virginia?

25 cents per $100 to the state on the deed and on the deed of trust, plus a local tax of up to one-third of that – about $1,333 on a $400,000 deed.

What is the WMATA fee on a Virginia home sale?

In Northern Virginia Transportation Authority localities, a 10 cents per $100 fee paid by the seller unless agreed otherwise (§58.1-802.3) – $400 on $400,000.

Related guides

Add the transfer tax check to the closing statement review as a task with an owner and due date in ClosingCode.

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Source: Code of Virginia §§58.1-801, 58.1-802, 58.1-802.3, 58.1-803 and 58.1-814 (law.lis.virginia.gov, read October 25, 2026).

General information, not legal or tax advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.