What is the sales tax rate in Norfolk?
The combined sales tax rate in Norfolk, Virginia is 6% as of 2026. It is made up of the Virginia statewide base rate of 5%, plus applicable Norfolk City County and local district taxes. Norfolk sits within Norfolk City County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in Virginia is administered by the Virginia Department of Taxation, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Norfolk.
Who needs to collect sales tax in Norfolk, Virginia?
Any business with sales tax nexus in Virginia must register, collect, and remit sales tax on taxable sales delivered to Norfolk. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in Virginia.
- Economic nexus: exceeding $100,000 in sales to Virginia customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross Virginia's economic nexus threshold must register with the Virginia Department of Taxation before continuing to sell into the state.
How do you register for a sales tax permit in Norfolk?
To collect sales tax in Norfolk, you must register for a sales tax permit with the Virginia Department of Taxation. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly Virginia sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Norfolk?
Sales tax in Norfolk is charged based on the delivery address. For orders shipped to a Norfolk address, the combined rate of 6% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within Norfolk City County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Norfolk ZIP codes and how Norfolk compares with other cities in Norfolk City County and across Virginia.
