Quick answer: Fairfax County businesses usually owe the BPOL business license tax by March 1, a business tangible personal property tax with the return due May 1 and payment due October 5, and, for restaurants, a 4% meals tax that started January 1, 2026. Businesses in Fairfax City, Falls Church, Herndon, Vienna and Clifton follow some local rules instead.
If your business operates in Fairfax County, you owe more than federal and Virginia income tax. The county charges a business license tax, a tax on business equipment and, starting in 2026, a tax on meals. Here is how each one works.
County, city or town?
Where your business is located decides who you file with. Businesses in the cities of Fairfax, Falls Church and Alexandria, and in the towns of Clifton, Herndon and Vienna, are not subject to the county business license tax. They get a license from their city or town instead. Businesses in Clifton, Herndon and Vienna still file business property returns with the county.
The business license tax (BPOL)
Most businesses in Fairfax County need a Business, Professional and Occupational License. The tax is based on your prior year gross receipts:
| Gross receipts | What you pay |
|---|---|
| $10,000 or less | No fee |
| $10,001 to $50,000 | $30 |
| $50,001 to $100,000 | $50 |
| Over $100,000 | A rate per $100 of receipts, based on your type of business |
New businesses must register within 75 days of starting operations. Renewals are filed and paid by March 1, and late filings carry a 10% penalty.
Business tangible personal property tax
Fairfax County taxes the furniture, computers, equipment and machinery your business owns as of January 1. The return is due May 1 and the tax is due October 5.
| Property | Rate per $100 | How it is valued |
|---|---|---|
| Furniture and fixtures | $4.57 | 80% of cost in year one, falling 10% a year to 20% |
| Computer equipment | $4.57 | 50% of cost in year one, falling each year to 2% |
| Machinery and tools | $2.00 | 50% of cost in year one, falling 10% a year to 10% |
Tip: Keep a fixed asset list with the purchase date and cost of each item. It makes this return quick and keeps you from paying tax on equipment you no longer own.
The new 4% meals tax
Starting January 1, 2026, Fairfax County charges a 4% tax on food and beverages sold by restaurants, caterers and similar businesses. Restaurants collect it from customers and file monthly, by the 20th, even in months with no sales. Late payments carry a 10% penalty plus interest.
Businesses that pay on time can keep a small discount for collecting the tax: 3% through 2027 and 1% after that. Restaurants in Clifton, Herndon, Vienna, Fairfax City and Falls Church follow their own local meals tax rules instead.
Business vehicles
Vehicles are taxed at $4.57 per $100 of value for 2026, with most bills due October 5. Personal use vehicles get car tax relief, set at 49% for 2026, but business vehicles do not. Make sure the county has the right use on file for each vehicle.
Fairfax County business tax calendar
| Date | What is due |
|---|---|
| March 1 | BPOL renewal, filing and payment |
| May 1 | Business tangible personal property return |
| 20th of each month | Meals tax return and payment (restaurants) |
| October 5 | Business property and vehicle tax payment |
When a date falls on a weekend or holiday, it moves to the next business day.
→Related guideLoudoun County Business Taxes: BPOL, Business Property and Key DeadlinesIt shows how the same taxes work next door in Loudoun County, with different dates and thresholds.Fairfax County business tax FAQs
Does the Fairfax County meals tax apply to groceries?
No. Grocery items and unprepared foods are not taxed. The 4% tax applies to prepared meals and beverages sold by restaurants, cafes, food trucks, caterers and similar businesses.
Does the Fairfax County meals tax apply to delivered food?
Yes. Meals prepared in the county and delivered are taxed, no matter where the customer lives.
Do home based businesses need a Fairfax County business license?
Most do. Businesses with $10,000 or less in gross receipts pay no fee, but they generally still need to register with the county.
How much is the meals tax discount for paying on time?
Businesses that file and pay on time can keep 3% of the tax they collect through 2027. After that, the discount drops to 1%.
What is the Fairfax County car tax relief rate for 2026?
Car tax relief is 49% for 2026 and applies only to qualifying personal use vehicles. Vehicles used mainly for business pay the full tax.
Let a local team handle it
These county taxes sit outside your income tax return, so they are easy to miss. We handle them along with your bookkeeping and state and local taxes. If you also operate in Loudoun, see our guide to Loudoun County business taxes.
This article is general information and not tax advice for your situation. Tax rules change, so talk with a qualified professional before making decisions.
