Taxes & Fees: Kirkland vs Seattle
How do taxes & fees rules compare between Kirkland, WA and Seattle, WA?
Kirkland and Seattle have similar restriction levels.
Kirkland, WA
King County
Short-term rental operators in Kirkland must collect Washington sales tax, state lodging tax, King County tax, and pay Kirkland business license fees based on gross receipts.
View full Kirkland rules →Seattle, WA
King County
Seattle STR hosts must collect Washington State lodging taxes under RCW 67.28. Seattle imposes a Business License Tax (based on gross receipts). The $75/year per-unit STR regulatory license fee applies separately.
View full Seattle rules →Key Facts Comparison
| Fact | Kirkland | Seattle |
|---|---|---|
| State sales tax | About 10.3 percent in Kirkland | - |
| King County lodging | 2 percent | - |
| City lodging tax | 1 percent | - |
| City license fee | About 125 dollars plus receipts | - |
| Record retention | 5 years minimum | - |
| State Lodging Tax | - | RCW 67.28 (collected by platforms) |
| City B&O Tax | - | Seattle B&O Tax on gross receipts |
| STR License Fee | - | $75/unit/year |
| Business License | - | Also required — filelocal-wa.gov |
Highlighted rows indicate differences between cities.
Kirkland FAQ
Does Airbnb collect Washington taxes for me?
Airbnb and VRBO collect and remit state and local sales and lodging taxes under the marketplace facilitator law, but hosts must still register and file returns showing the marketplace-collected amounts.
Is Kirkland business license revenue-based?
Yes, Kirkland charges a base license fee plus a gross receipts component that increases with annual revenue, and STR income counts toward that total.
Seattle FAQ
What taxes do I owe on short-term rental income in Seattle?
Seattle STR hosts must collect Washington State lodging taxes under RCW 67.28. Seattle imposes a Business License Tax (based on gross receipts). The $75/year per-unit STR regulatory license fee applies separately.
How much is the short-term rental license fee in Seattle?
State Lodging Tax: RCW 67.28 (collected by platforms). City B&O Tax: Seattle B&O Tax on gross receipts. STR License Fee: $75/unit/year. Business License: Also required — filelocal-wa.gov.
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