Wills and estate planning in Virginia

Researched 2026-10-20 · confidence: high · 2026 figures

In plain words: in Virginia a will is valid when it's signed in front of 2 adult witnesses. There is no state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2
Handwritten (holographic) will	Recognised
Self-proving affidavit	Available
Electronic wills	Not allowed
Power of attorney	No notary · Uniform Power of Attorney Act
Health care directive	2 witnesses
State estate tax	No
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 18

Signing a will

Statute: Va. Code § 64.2-403.

An interested witness stays competent and the will and gift are not voided because of the interest (Va. Code § 64.2-405), though using disinterested witnesses is still best practice.

A will not wholly in the testator's handwriting must be signed (or acknowledged) by the testator in the presence of 2 competent witnesses present at the same time, who sign in the testator's presence. No attestation clause is required (§ 64.2-403(C)). A holographic will (wholly in the testator's handwriting and signed) is valid, but its handwriting must be proved by at least 2 disinterested witnesses (§ 64.2-403(B)). No e-wills statute: 2026 HB133 (Uniform Electronic Wills Act) died. Virginia has independent cities as well as counties, so venue/probate is in the circuit court of the county OR city; use 'County/City' where relevant. § 64.2-404 is a writings-intended-as-wills (harmless error) provision.

Power of attorney

Statute: Va. Code § 64.2-1600 et seq. (Uniform Power of Attorney Act).

Only the principal's signature is required (§ 64.2-1603). Acknowledging before a notary makes the signature presumed genuine, gives reliance protection to third parties (§§ 64.2-1617, -1618), and is required to record the POA (§ 55.1-600). Always notarize. Virginia did not enact the UPOAA statutory form; Article 3 has only the agent's certification (§ 64.2-1639). Hot powers needing an express grant (§ 64.2-1622): create, amend, revoke or terminate a living trust; make gifts; create or change survivorship rights; create or change beneficiary designations; delegate authority; waive survivor annuity rights; exercise fiduciary powers; and access electronic communications content (§ 64.2-123). The gift power is governed by § 64.2-1638.

Health care directive

Called: Advance directive (advance medical directive).

Statute: Va. Code § 54.1-2981 et seq. (Health Care Decisions Act), § 54.1-2983.

None by relationship: any person over 18 may witness, expressly including the spouse or a blood relative of the declarant, and good-faith employees of health care facilities and physicians' offices (§ 54.1-2982). Using witnesses other than the named agent is prudent.

A written directive is signed in the presence of 2 subscribing witnesses (§ 54.1-2983). An oral directive is possible only in front of the attending physician and 2 witnesses. No notary is required. The suggested statutory form (§ 54.1-2984) is optional. Directives may be filed with the Advance Health Care Planning Registry. The URL given is the statute that contains the suggested form; I did not confirm a state-agency PDF.

If there's no will: what a spouse gets

The surviving spouse takes the whole estate unless the decedent left children or descendants who are not also the spouse's; in that case the spouse takes one-third (Va. Code § 64.2-200(A)(1)).

A spouse's right to a share

The surviving spouse may elect one-third of the augmented estate if the decedent left children or their descendants, or one-half if not (Va. Code § 64.2-304).

Estate and inheritance tax

No state estate tax.

No inheritance tax.

Probate

Probate is before the circuit court clerk and is moderate: inventories and accountings go to the Commissioner of Accounts. A small-estate affidavit is available for personal probate estates of $75,000 or less, at least 60 days after death (Va. Code § 64.2-601).

Official form: law.lis.virginia.gov.

Money God drafts a Virginia will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.