Quick answer: up to 5.75% state tax, taxed the same as ordinary income — no discount for how long the house was held. See the full cost picture in the Virginia probate real estate sale calculator.
Ordinary income treatment, no holding-period discount
The top rate arrives fast
Virginia's 5.75% top bracket starts at roughly $17,000 of taxable income — among the lowest thresholds for a top bracket of any state — so most filers with any meaningful capital gain end up taxed at that top rate on the bulk of it.
No estate or inheritance tax to layer on top
Virginia imposes neither a state estate tax nor an inheritance tax, which simplifies the picture compared to several neighboring states that still tax estates or inheritances directly.
The stepped-up basis still helps
Regardless of Virginia's rate structure, the house's basis resets to its fair market value on the date of death for federal purposes, and Virginia's calculation follows that same starting point — only appreciation after death is taxable, keeping the gain small on a prompt sale.
A local probate attorney can review your estate — many offer a free consultation.
The 5.75% top rate applies identically whether the sale closes in Fairfax, Virginia Beach, Richmond, or any other Virginia locality — Virginia has no local income tax layered on top.