Virginia guide

Virginia probate and qualification occur through Circuit Court clerks, not a separate probate court. The Virginia Small Estate Act allows certain transfers without qualification under stated conditions. Probate tax is a different charge from an estate or inheritance tax.

Ask whether qualification is needed, how the Small Estate Act applies, and whether a probate tax return is required.

Virginia separates probate of a will from qualification of an executor or administrator. Circuit Court clerks carry out these functions rather than a separate Probate Court. The Small Estate Act permits certain transfers without qualification under stated conditions, but does not authorize every action an appointed fiduciary could take. Determine what property requires administration and which documents the holder needs before choosing qualification solely because a will names an executor.

Virginia does not currently impose a state estate tax for 2026 deaths and does not currently impose a separate inheritance tax for 2026 deaths. Virginia probate tax is separate and can still be relevant. This does not mean the inheritance or its future earnings are exempt from federal estate, income, or capital gains tax. Property and a decedent connected to another state can require another state's review. Older deaths can have different rules.

Virginia has no current estate or inheritance tax for 2026 deaths, but its separate probate tax can still apply. A probate-tax charge is not an inheritance tax.

Legal authority, tax reporting, and investing are different tasks. In Virginia, ask the estate attorney to confirm the transfer route and notices, the CPA to review state and federal returns, and the financial advisor to discuss your own cash flow, retirement income, and risk. A simplified estate process is not a tax exemption or an investment recommendation.

The Richmond guide identifies a local starting point. It does not establish venue for everyone in the state and does not represent an SBC office.