
How Much Does Probate Cost in Virginia
Virginia probate costs explained: the 10-cent-per-$100 probate tax, clerk qualification fees, Commissioner of Accounts fees, and why Virginia probate stays cheap.
Most people overestimate what Virginia probate costs, often by a wide margin. Out-of-state pages and national calculators describe probate as a percentage-of-the-estate machine that eats tens of thousands of dollars. Virginia does not work that way. The core state charge is a probate tax of 10 cents per $100 of estate value, which is about $1 per $1,000, and it applies only to estates over $15,000. (Source: Va. Code 58.1-1712.) On top of that sit a small clerk qualification fee, a possible local add-on, Commissioner of Accounts review fees, and a few document costs. There is no Virginia estate tax and no Virginia inheritance tax. (Source: Virginia Tax, Estate and Inheritance Taxes.)
Use this as a planning map, not legal advice. Each Clerk of the Circuit Court and each Commissioner of Accounts sets local fees and review steps, so confirm the exact figures for your jurisdiction before you rely on a number.
The Short Answer
For a typical Virginia estate, the court-side cost is modest and predictable. Walk a $400,000 estate through the main charges:
| Cost | What it is | Rough figure on a $400,000 estate |
|---|---|---|
| State probate tax | 10 cents per $100 of value, over $15,000 | About $400 |
| Local probate tax | Up to one-third of the state tax, if the locality adopts it | Up to about $133 |
| Clerk qualification fee | Flat fee by estate size | $30 |
| Recording the list of heirs | When there is no will | $25, plus an optional local $25 |
| Commissioner of Accounts review | Inventory and account audit fees, set locally | Varies, often a few hundred dollars |
| Certified death certificates | Virginia Department of Health vital records | About $12 each |
So the hard court costs on a $400,000 estate land in the low hundreds of dollars, not a percentage that scales into five figures. The two biggest variables are the personal representative's compensation, if claimed, and any professional fees an estate chooses to pay. The Virginia probate guide covers the full process these fees attach to.
The State Probate Tax
The state probate tax is Virginia's signature estate-settlement charge, and it is the one people fear most before they see the rate. The Clerk of the Circuit Court collects it when a will is offered for probate or when administration is granted. The rate is 10 cents for every $100 of value, or fraction of $100. (Source: Va. Code 58.1-1712.)
Two facts keep this charge low:
- Estates of $15,000 or less pay no state probate tax at all. The statute exempts them outright. (Source: Va. Code 58.1-1712.)
- The tax runs on a flat per-dollar rate, not a rising percentage. Ten cents per $100 is one tenth of one percent.
Work the math at a few estate sizes:
| Estate value | State probate tax (about) |
|---|---|
| $15,000 or less | $0 (exempt) |
| $100,000 | About $100 |
| $250,000 | About $250 |
| $400,000 | About $400 |
| $1,000,000 | About $1,000 |
When the estate value exceeds $15,000, the personal representative also files a short return with the Clerk stating the real and personal property values. (Source: Va. Code 58.1-1714.)
Local Probate Tax and Recording Fees
A county or independent city may add a local probate tax equal to one-third of the state amount. (Source: Va. Code 58.1-1718.) Each locality decides whether to adopt it, so the add-on appears in some jurisdictions and not others. On a $400,000 estate, one-third of a $400 state tax is about $133.
The Clerk also charges modest recording fees. Recording the list of heirs costs $25, and the locality may add an optional $25. Other recorded estate documents and certified court copies carry small per-page fees. (Source: Va. Code 17.1-275.) None of these change the basic picture: the recording side of Virginia probate is measured in tens of dollars.
The Clerk Qualification Fee
When the executor or administrator qualifies before the Clerk, the office charges a flat appointment and qualification fee that steps up with estate size. (Source: Va. Code 17.1-275.)
| Estate value | Qualification fee |
|---|---|
| $50,000 or less | $20 |
| More than $50,000 up to $100,000 | $25 |
| More than $100,000 | $30 |
This is a flat dollar fee, not a percentage, and it tops out at $30 no matter how large the estate is. The Virginia certificate of qualification guide explains what you receive in exchange for qualifying.
Commissioner of Accounts Fees
After qualification, a court-appointed Commissioner of Accounts reviews the inventory and the accounts the personal representative must file. The Commissioner charges fees for that review. The appointing Circuit Court prescribes the fee schedule, and the amounts typically scale with the value of the estate's assets. (Source: Va. Code 64.2-1219.)
Because each locality sets its own schedule, there is no single statewide figure. For a mid-sized estate, the inventory and account fees often run a few hundred dollars combined. Ask the Commissioner of Accounts in your jurisdiction for the current schedule before you budget. The Virginia accounting and distribution guide covers what these filings contain.
Executor and Fiduciary Compensation
Virginia does not set a fixed statutory percentage for executor or administrator pay. Instead, the law allows a personal representative reasonable compensation in the form of a commission on receipts or otherwise, reviewed and approved by the Commissioner of Accounts. (Source: Va. Code 64.2-1208.)
To gauge reasonableness, the Standing Committee on Commissioners of Accounts publishes guideline percentages. The guideline suggests roughly 5% of estate receipts on the first $400,000, with lower rates on amounts above that. Those figures are a guideline, not a statute. The Commissioner can raise or lower the allowance based on the assets, the difficulty of the work, the time required, and the result. (Source: Virginia Judicial Council Manual for Commissioners of Accounts, Guidelines for Fiduciary Compensation.)
Many family members who serve as personal representative decline compensation, which removes this cost entirely. When a commission is claimed, it is paid from the estate and is the single largest variable in the total. The Virginia executor duties guide lays out the work that compensation reflects.
No Estate Tax, No Inheritance Tax
This is the reassurance that surprises most readers. Virginia has no state estate tax and no state inheritance tax. The state estate tax was repealed for deaths on or after July 1, 2007, and Virginia does not tax beneficiaries on what they inherit. (Source: Virginia Tax, Estate and Inheritance Taxes.)
A few tax tasks can still apply, and they are separate from probate cost:
- A final individual income tax return for the person who died.
- A Virginia fiduciary income tax return (Form 770) if the estate earns income during administration.
- A federal estate tax return only for very large estates above the federal exclusion amount, which most estates never reach.
The Virginia revocable living trust guide explains how these tax facts shape the trust decision.
Other Costs to Plan For
A handful of smaller costs round out a Virginia estate budget:
- Certified death certificates. The Virginia Department of Health charges about $12 per certified copy. Order a few, since banks and title companies each want their own.
- Surety bond premium. A fiduciary may need a surety bond depending on the will, the applicant's residency, the beneficiaries, and the Clerk's order. The premium is a recurring cost while the bond is in force.
- Appraisal or valuation. Real estate, a business interest, or unusual personal property may need a valuation for the inventory.
- Professional fees. Attorney, accountant, and tax-preparation fees depend on complexity and are set by engagement, not by statute.
None of these is a fixed percentage of the estate, so they stay controllable.
Why Low Probate Cost Changes the Trust Math
Out-of-state advice often pushes a living trust as the way to dodge expensive probate. In Virginia, the probate tax that a trust avoids is already small, about $1 per $1,000 of estate value, with no estate or inheritance tax behind it. A trust costs money to draft and ongoing effort to fund, so paying for one purely to save the probate tax frequently does not pencil out.
A trust can still be the right choice for other reasons: privacy, real estate in more than one state, incapacity planning, a blended family, or a beneficiary who needs protection. Those goals, not cost savings, are the usual reason to build one. Virginia also offers free tools that skip probate without a trust, including payable-on-death and transfer-on-death designations, beneficiary forms, a transfer-on-death deed, and the small estate affidavit. The Virginia how-to-avoid-probate guide, the Virginia small estate affidavit guide, and the Virginia revocable living trust guide compare these paths in detail.
How to Estimate Your Own Number
Work through this short checklist to size the cost for a specific estate:
- Add up the probate assets, the property that passes through the estate rather than by survivorship, beneficiary form, or trust.
- If that total is $15,000 or less, the state probate tax is zero.
- For larger estates, multiply the value by about $1 per $1,000 for the state probate tax, then add up to one-third again if the locality charges a local tax.
- Add the flat clerk qualification fee of $20, $25, or $30 by estate size.
- Add a few hundred dollars for Commissioner of Accounts review, certified death certificates, and any recording fees.
- Decide whether the personal representative will claim a commission, since that is the largest swing factor.
Start with the Virginia probate overview to find the right county or city Clerk, then confirm the local figures before you file. This guide is a planning map, not legal advice, and the Clerk of the Circuit Court and Commissioner of Accounts hold the exact numbers for your jurisdiction.
This guide is general information about Virginia estates. It is not legal advice. Confirm anything that affects your situation with the Clerk of the Circuit Court, the Commissioner of Accounts, or a licensed Virginia attorney.
Sources
- Title: Va. Code 58.1-1712, Probate tax; rate. Publisher: Code of Virginia (Virginia Law). Publication Date: Current official code, accessed 2026-06-09. URL: https://law.lis.virginia.gov/vacode/title58.1/chapter17/section58.1-1712/
- Title: Va. Code 58.1-1714, Filing of return when value of estate exceeds $15,000. Publisher: Code of Virginia (Virginia Law). Publication Date: Current official code, accessed 2026-06-09. URL: https://law.lis.virginia.gov/vacode/title58.1/chapter17/section58.1-1714/
- Title: Va. Code 58.1-1718, City or county probate tax. Publisher: Code of Virginia (Virginia Law). Publication Date: Current official code, accessed 2026-06-09. URL: https://law.lis.virginia.gov/vacode/title58.1/chapter17/section58.1-1718/
- Title: Va. Code 17.1-275, Fees collected by clerks of circuit courts. Publisher: Code of Virginia (Virginia Law). Publication Date: Current official code, accessed 2026-06-09. URL: https://law.lis.virginia.gov/vacode/title17.1/chapter2/section17.1-275/
- Title: Va. Code 64.2-1208, Expenses and commissions allowed fiduciaries. Publisher: Code of Virginia (Virginia Law). Publication Date: Current official code, accessed 2026-06-09. URL: https://law.lis.virginia.gov/vacode/title64.2/chapter12/section64.2-1208/
- Title: Va. Code 64.2-1219, Fees of commissioners of accounts. Publisher: Code of Virginia (Virginia Law). Publication Date: Current official code, accessed 2026-06-09. URL: https://law.lis.virginia.gov/vacode/title64.2/chapter12/section64.2-1219/
- Title: Estate and Inheritance Taxes. Publisher: Virginia Tax. Publication Date: Current state tax page, accessed 2026-06-09. URL: https://www.tax.virginia.gov/estate-and-inheritance-taxes
- Title: Probate Tax. Publisher: Virginia Tax. Publication Date: Current state tax page, accessed 2026-06-09. URL: https://www.tax.virginia.gov/probate-tax



