Probate Taxes & Fees

The following are taxes and fees applicable for probate:

  1. The state probate tax is 10 cents per $100 of the estate value at the time of death.
  2. The local probate tax is 3.33 cents (1/3 of 10 cents) per $100 of the estate value at the time of death.
  3. The recording fee is $16 for the first 10 pages of the Will, $16 for the List of Heirs, $67 for an Intestate List of Heirs, now known as a Real Estate Affidavit (if applicable) and $16 for the Affidavit of Notice. Fees for additional pages are as follows: 11 to 30 pages - $30, more than 30 pages - $50.
  4. The qualification fee is based on the value of the estate.
  5. The transfer fee will be charged for any real estate taxed in the name of the decedent.
  6. The final federal and state income tax, personal property tax, and estate tax returns must be filed for the deceased and the estate as applicable. Generally, federal and state estate taxes are only due if the gross estate (including life insurance and all property) exceeds the amount on the tax schedule. For more information on taxes, contact the Internal Revenue Service and the Virginia Department of Taxation.