Virginia assigns these taxes by role in the transaction. The grantor's tax is the seller's tax: Va. Code § 58.1-802 puts it on the grantor at 50 cents for every $500 of consideration, and the standard NVAR purchase agreement assigns it to the seller. Half of the grantor's tax goes to the state and half stays with the locality. The statute does let the buyer and seller agree to shift it, but by custom the seller pays. If you are selling in Fairfax, this is the tax line that trims your net proceeds on the settlement statement.
The buyer pays the recordation taxes. Recording the deed costs 25 cents for every $100 of consideration (Va. Code § 58.1-801), and recording the mortgage, the deed of trust, costs another 25 cents for every $100 of the loan amount (Va. Code § 58.1-803). The standard NVAR contract confirms the split: the seller pays the grantor's tax, and the buyer pays the recording charges for the deed and any purchase money trusts. In Arlington and the other NVTA jurisdictions, the seller also pays a regional congestion relief fee and a regional WMATA capital fee, each 10 cents per $100, layered on top of the state taxes. Cash buyers skip the mortgage recording tax because there is no deed of trust to record.
Your contract controls the final answer, so read the closing-cost section before you ratify. Nothing stops the parties from moving these taxes around: Va. Code § 58.1-812 expressly preserves the freedom to allocate recordation taxes by agreement, and the statute lets the seller hand the grantor's tax to the buyer too. The settlement company does the math from your contract price and loan amount, and your Closing Disclosure itemizes each charge by name. A short review with your agent before you sign is how you confirm which lines land on your side in Ashburn or anywhere else you buy.
FAQ
Can the buyer and seller agree to split Virginia's transfer taxes differently?
Yes. Va. Code § 58.1-802 lets the seller and buyer agree that the buyer pays some or all of the grantor's tax, and § 58.1-812 preserves the same freedom for recordation taxes. The standard NVAR contract follows the customary split, so any change must be written into the contract.
What is the difference between Virginia's transfer tax and recordation tax?
'Transfer tax' is the everyday name for the grantor's tax, charged at 50 cents per $500 of consideration when the deed conveys the property, and paid by the seller. 'Recordation tax' is charged when documents are recorded: 25 cents per $100 of consideration for the deed and 25 cents per $100 of the loan for the mortgage, paid by the buyer.
Do Northern Virginia closings have extra transfer taxes?
In the NVTA jurisdictions, Alexandria, Arlington, Fairfax, Loudoun, and Prince William Counties and the cities within them, the seller pays a regional congestion relief fee and a regional WMATA capital fee on top of the state grantor's tax. Your settlement company itemizes these by jurisdiction on your settlement statement.
Who pays the recordation tax on the mortgage in Virginia?
The buyer, as the borrower, pays it. Recording the deed of trust costs 25 cents for every $100 of the loan amount under Va. Code § 58.1-803, and it appears as a buyer-side charge on the settlement statement. Cash buyers skip this tax because there is no mortgage to record.