Residency rules, sticky taxes, and first-year steps (2026)
2026.1 Edition · Revised 2026-07-25 · DomusDay Research
The move changes the rate; the record decides whether it sticks. Virginia keeps taxing until domicile actually changes, and its 183-day statutory test stays live while any Virginia abode is maintained. Below: what follows leavers, and the Florida steps that build the record.
At Virginia's top marginal rate (5.75%), every $100,000 of taxable income is $5,750 of state tax — an illustration at the top bracket, not an effective-rate calculation. Official rate tables are linked below.
F.S. §222.17 provides a sworn declaration recorded with the clerk of circuit court — a formal, dated public record of domiciliary intent that few states offer, and a common early step for new residents.
Source ↗The exemption requires permanent residence as of January 1 and an application to the county property appraiser by March 1. Missing the deadline waives the exemption for that year.
Source ↗Article X §4 exempts a Florida homestead from forced sale by most creditors, with exceptions for taxes and assessments, purchase-money and improvement obligations, and labor performed on the property.
Source ↗Florida is the easy half. Virginia decides whether the move counts, and it decides on evidence — the two tests below stay live until the record closes them out.
The full rules, the audit program, and every source: the complete Leaving Virginia guide →
The headline delta: Virginia taxes its top bracket at 5.75% while Florida has no personal income tax. At the top marginal rate — an illustration, not an effective-rate calculation — every $100,000 of taxable income is $5,750 of state tax that stops accruing once Virginia residency actually ends. The rules above decide when that is; the day count and the domicile record decide whether it holds up.
The first weeks in Florida matter more than they look: each step below produces a dated document, and dated documents are what answer a Virginia examiner years later. Do them early and the record starts on your side of the timeline.
New residents obtain a Florida driver license within 30 days of establishing residency; F.S. §322.031 applies the 30-day rule to nonresidents who take employment or enroll children in school.
Source ↗Vehicles are titled and registered in Florida within 10 days of establishing residency or taking employment (F.S. §320.38).
Source ↗Voter registration is available online, by mail, or in person through the Division of Elections; the registration books close 29 days before an election.
Source ↗A sworn Declaration of Domicile may be recorded with the clerk of the circuit court under F.S. §222.17 — a dated public record of domiciliary intent.
Source ↗The homestead exemption requires permanent residence as of January 1 and an application filed with the county property appraiser by March 1; a missed deadline waives the exemption for that year.
Source ↗Registration requires Florida coverage — minimum $10,000 personal injury protection and $10,000 property damage liability — written through a Florida-licensed agent.
Source ↗Vessels and mobile homes are titled and registered on the same 10-day timeline as vehicles.
Source ↗Florida has no personal income tax return to file; the Department of Revenue's new-resident guide (GT-800025) describes the taxes that do apply.
Source ↗Use tax can apply to out-of-state purchases brought into Florida, as described in the new-resident guide.
Source ↗Everything Florida asks of a new resident, on its own plate: the Moving to Florida guide →
Every rule on this page traces to a statute, regulation, or agency publication, listed in full on each state's own plate.
Domiciliary residents — those whose legal domicile is Virginia, wherever they actually live — and actual residents, those present in Virginia or maintaining an abode there for more than 183 aggregate days of the taxable year. An actual resident is taxed as a full Virginia resident even while domiciled in another state, so both states' returns can result for the same year.
More than 183 days in the taxable year, counted in the aggregate — the days need not be consecutive, and maintaining a place of abode in Virginia counts alongside physical presence under Va. Code §58.1-302.
The person asserting the change. Virginia treats domicile as continuing until a new one is established, and §58.1-302 directs consideration of expressed intent, conduct, employment and business pursuits, property sites, family residence, vehicle registration, voting residence, and the residence claimed for federal tax purposes.
Form 760PY for the part-year resident period, and Form 763 for Virginia-source income as a nonresident. Part-year residents whose Virginia residence lasted 183 days or less may qualify to file Form 763 instead, and those with all federal income from Virginia sources may file the resident Form 760.
No. The Virginia estate tax was tied to the federal credit for state death taxes and was effectively repealed as of July 1, 2007; only certain remainder interests remain subject to the older inheritance tax.
2026.1 Edition · Revised 2026-07-25 · DomusDay Research