Fairfax County Meals Tax To Begin In 2026: 5 Things To Know

FAIRFAX COUNTY, VA — For the first time, diners in all of Fairfax County will have a meals tax added to their bill when dining out at restaurants starting Jan. 1.

The Fairfax County Board of Supervisors approved the meals tax in its latest budget as part of an effort to reduce reliance on the county's real estate tax. The 4 percent meals tax will be added to bills, on top of the existing 6 percent combined state and local sales taxes.

Most other Northern Virginia localities already charge a meals tax, including towns within Fairfax County. The City of Alexandria and Arlington County's 5 percent rates exceed the new Fairfax County rate. The cities of Fairfax and Falls Church charge a 4 percent meals tax, and Prince William County has a 4 percent tax that is decreasing to 3 percent in 2026.

Loudoun County is the only locality in Northern Virginia proper without a meals tax, although some towns within the county charge a meals tax.

To get ready for the change, Fairfax County government is sharing information for diners and businesses.

Here are five things to know about the new meals tax:

1. Not all food will receive a meals tax charge.

The tax only applies to prepared meals, whether they are eaten at a restaurant or brought home. Groceries, pre-packaged snacks and drinks sold separately and not as part of a meal are not charged the meals tax. However, snacks and drinks sold with a meal are taxed.

Examples of food establishments that would have items subject to the meals tax include restaurants, caterers, lunchrooms, cafeterias, coffee shops, bars and breweries, taverns, delicatessens, grocery stores, convenience stores, bakeries, public or private clubs, ice cream shops, movie theaters, bowling alleys, food trucks and more.

According to the county's standard for the meals tax, "a meal consists of food and beverages, including alcoholic beverages, sold for the purposes of consumption in or from a food establishment, whether prepared or consumed in the food establishment or not."

2. The tax doesn't apply in towns with their own meals tax.

The towns of Vienna, Herndon and Clifton have their own meals taxes, which means the new Fairfax County tax won't be charged in addition to those town taxes.

The Town of Vienna will get an increase in its meals tax rate from 3 percent to 4 percent in 2026, matching the county's rate.

The Town of Herndon's meals tax increased from 3.75 percent to 4.5 percent in the town's latest budget.

The Town of Clifton's meals tax rate is 2 percent.

3. Some places are exempt from the meals tax.

Certain prepared meals and drinks will not be charged the meals tax. That includes alcoholic beverages in sealed containers for off-site consumption, vending machine food and drinks, select foods under the Food Stamp Act, discretionary tip and mandatory tip (not exceeding 20 percent) charges from restaurants, day cares, boardinghouses not accommodating transients, cafeterias for industrial plant employees, restaurants' meals to employees as part of compensation, volunteer fire and EMS services and select meals for churches and charitable organizations.

In addition, the meals tax won't apply to public and private K-12 schools' meals for students and employees, hospitals, medical clinics, convalescent homes, nursing homes, extended care facilities for patients or residents, farmers market and roadside stand sellers with annual income up to $2,500, homes for aged or infirm individuals, individuals with disabilities, battered women, narcotic addicts or alcoholics, and age-restricted apartments with restaurants not open to the public.

4. The meals tax could be incorporated into food and drink event prices.

If there is a food and drinks portion of a ticketed event, the business will have to collect the tax on those items. That means event organizers may factor applicable taxes into the ticket price of an event. Customers won't see the meals tax directly — businesses are responsible for itemizing the percentage of the ticket price to calculate the meals tax to collect from the ticket sale.

5. There will be a seller's discount for businesses.

The Board of Supervisors had approved a seller's discount as part of the meals tax to help with the new collection costs for businesses. That means businesses that collect and remit the meals tax can retain 3 percent of it for collections through Dec. 31, 2027. That seller's discount will decrease to 1 percent on Jan. 1, 2028. Businesses can find more details about how to collect and remit the tax on the county's website.