Short-Term Rentals in Portsmouth, VA (2026)
1 verified short-term rentals rules for Portsmouth, Virginia, sourced directly from the municipal code and official government pages.
Verified from official government sources
Taxes & Fees
Portsmouth taxes every short-term rental stay at 8% of the total lodging charge plus a flat $3 per room per night, under the city's transient lodging tax ordinance. The tax applies whether a host or a booking platform handles the transaction, and any tax collected is held in trust for the city until it is remitted to the treasurer.
Portsmouth STR Occupancy Tax and Fees
Some RestrictionsPortsmouth City Code §§ 35-441, 35-442
Lodging means any room or rooms, lodgings, or accommodations in any hotel, motel, inn, tourist camp, tourist cabin, camping grounds, club, short-term rental, or any other place in which rooms, lodging, space, or accommodations are regularly furnished to transients for consideration. ... There is hereby imposed and levied on each transient a tax equivalent to eight percent of the total amount pa...