I didn't look into the citation that @rbynaker provided, which is applicable to corporate tax.

If you are working on individual income tax, modifications to **bleep**I are governed by §58.1-322 of the Code of VA and Chapter 110, Section 141 to 145 of the Admin. Code.  §58.1-322 did once provide for a limited foreign source income subtraction (similar to what Rick cited for corporate tax) but that was specifically repealed by the General Assembly effective 2003 and there have since been various rulings denying such subtractions taxpayers tried to claim.

Foreign tax is never deductible for individual income tax returns and is creditable only for retirement income derived from foreign sources as a result of past employment in a foreign country.  This means taxes your client paid on the sale of or gain on foreign property will be neither deductible nor creditable on the VA individual income tax return.