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VA

Virginia Historic Rehabilitation Tax Credit – Food Service Historic Buildings

State tax credit equal to 25% of eligible rehabilitation expenses for certified historic structures, applicable to restaurants and food service businesses rehabilitating historic commercial buildings.

About this program

Visit the program website for full details.

Eligibility

Owners of certified historic structures undertaking qualified rehabilitation. Applicable to restaurants in historic commercial buildings.

Requirements

  • Property must be a certified historic structure
  • Rehabilitation costs must equal at least 50% of the pre-rehabilitation assessed value
  • Must apply through Virginia Department of Historic Resources