Overview
Private-party sales carry a second wrinkle: Virginia checks your reported price against the NADA Official Used Car Guide's trade-in value. Undercut that NADA figure by more than $1,500 and the DMV taxes the NADA value instead of your price, using Form SUT-1A. This calculator runs both scenarios so you know exactly what the DMV will charge before you show up.
01 - Official fees
Virginia car sales tax fees at a glance
| Fee | Amount | Notes |
|---|---|---|
| Standard SUT rate | 4.15% | dealer and private sales |
| Minimum SUT | $75.00 | |
| Dealer sale base | full sales price | trade-in NOT deducted |
| Private sale base | price, or NADA value if price is $1,500+ below it | |
| Qualifying family gift (spouse/child/parent) | Exempt | Form SUT-3 |
| Out-of-state tax already paid | Credited | up to the 4.15% owed |
Figures verified June 2026 against official sources (listed below). Always confirm the final amount with the Virginia DMV (your county or city Commissioner of the Revenue collects the annual car tax) - counties can add small local fees.
03 - Same state, other costs
More Virginia vehicle costs
04 - Common questions
Virginia car sales tax FAQ
Why doesn't my trade-in reduce my Virginia sales tax?
Because Virginia law says so directly: Code of Virginia § 58.1-2405 defines the taxable 'sale price' as the total price paid 'without any allowance or deduction for trade-ins.' It doesn't matter if the trade-in happens at the same dealer in the same transaction - the full price of the vehicle you're buying is what gets taxed.
What is the NADA $1,500 rule?
On private-party sales, the DMV compares your stated price to the NADA Official Used Car Guide's trade-in value for that vehicle. If your price is within $1,500 of (or above) the NADA figure, you're taxed on your price. If it's more than $1,500 below, you're taxed on the higher NADA value instead, and you'll need Form SUT-1A to document the sale.
Is there a way around the NADA rule if I got a genuinely great deal?
Document the vehicle's condition - high mileage, needed repairs, damage - with photos, repair estimates, or an independent appraisal, and bring it to the DMV. The SUT-1A process allows the reported price to stand when there's a documented reason for the below-NADA sale, though the burden of proof is on the buyer.
Do I pay SUT on a car gifted by a family member?
Only if the gift is from a spouse, parent, or child (biological or adopted - not step-relations, siblings, or grandparents). Those qualify for a full SUT exemption via Form SUT-3. Everyone else's 'gift' gets taxed like any private sale, usually on the NADA value since a $0 price is always more than $1,500 below it.
What if I already paid sales tax in the state I bought the car in?
Virginia credits tax legally paid to another state against the 4.15% SUT owed here, up to the full amount due. Bring your out-of-state bill of sale or tax receipt to the DMV when you title the vehicle.
Is a $75 minimum tax charged even on a cheap car?
Yes - a $1,200 car doesn't owe $49.80 (4.15%); it owes the $75 floor. The minimum only stops mattering once 4.15% of the taxable price exceeds $75, which happens above roughly $1,807.
05 - Receipts
Official sources
Every number on this page comes from these documents - check them yourself.