Transfer tax in Arlington County, Virginia: local rates and cost

In short

Arlington County charges 3 local taxes on a home sale: City/county recordation tax, Regional WMATA capital fee, Regional congestion relief fee. On the median owner-occupied home ($945,700), local taxes come to $2,679. The Virginia state tax depends on more than the price and is explained in the state guide.

Median value: $945,700 median value of owner-occupied homes, Arlington County, Virginia (Census ACS 2024 1-year, table B25077). It is an owner estimate, not a sale price.

What you pay at different prices

Before exemptions and credits (first-time buyers, transfers between relatives…), which are listed below when the source gives them. The tax due on your deed is the one the recorder computes.

The rates, tax by tax

City/county recordation tax (grantee)

One-third of the state recordation (grantee) tax: state rate is $0.25 per $100 or fraction (deeds up to $10 million), so local = about $0.0833 per $100 (0.0833%), on the greater of consideration or assessed value. Imposed only if the locality has adopted an ordinance.

Who pays: Grantee (buyer), per the court fee schedule label "Local recordation tax –grantee".

In force: Va. Code §58.1-3800 / §58.1-814; fee schedule Rev 07/26. Source: Code of Virginia § 58.1-3800 (Levy).

Local share of grantor tax

Half of the $0.50 per $500 grantor tax of §58.1-802 goes to the locality: $0.25 per $500 or fraction (0.05%) on the greater of consideration or value. This is NOT an extra tax: it is the local half of the state grantor tax; do not add it on top of a state grantor tax already counted at $0.50/$500. This is the local share of a state tax: it is not added again.

Who pays: Grantor (seller), unless the parties agree otherwise (Va. Code §58.1-802).

In force: Fee schedule Rev 07/26. Source: Circuit Court Fee Schedule (Office of the Executive Secretary, Department of Judicial Services), Rev: 07/26.

Regional WMATA capital fee (NVTA members)

$0.10 per $100 or fraction thereof (0.10%) of the greater of consideration or value, exclusive of liens remaining on the property.

Who pays: Grantor (seller); grantor and grantee may arrange for the grantee to pay all or part (Va. Code §58.1-802.3).

In force: Since May 1, 2021 (fee schedule); Va. Code §58.1-802.3. Source: Circuit Court Fee Schedule (Office of the Executive Secretary, Department of Judicial Services), Rev: 07/26.

Regional congestion relief fee (Planning District 8)

$0.10 per $100 or fraction thereof (0.10%) of the greater of consideration or value, exclusive of liens remaining on the property.

Who pays: Grantor (seller); grantor and grantee may arrange for the grantee to pay all or part (Va. Code §58.1-802.4).

In force: Since May 1, 2021 (fee schedule); Va. Code §58.1-802.4 (contingent expiration, Acts 2020 cc. 1230/1275). Source: Circuit Court Fee Schedule (Office of the Executive Secretary, Department of Judicial Services), Rev: 07/26.

Questions

How much local transfer tax do you pay on a median home in Arlington County?

$2,679 on $945,700, the median value of owner-occupied homes (Census ACS). Payotte computes it from the rates published by the official sources cited on the page.

Who pays the City/county recordation tax in Arlington County?

Grantee (buyer), per the court fee schedule label "Local recordation tax –grantee".

Is the local tax on top of the Virginia tax?

Partly. Some of the rates listed include the state share or are the local share of a state tax, so they are not added again: the “Total” column shows what is due in all.