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Short-Term Rentals in Island County, WA (2026)

1 rule for unincorporated Island County, Washington.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Island County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Taxes & Fees

Short-term stays booked in unincorporated Island County, including vacation rentals treated as a license to use real property for under one month, owe an additional 2 percent lodging excise tax under Code Chapter 3.06A, on top of the county's base 2 percent tax, collected by the Washington Department of Revenue and capped by state law.

Island County Short-Term Rental Lodging Tax

Some Restrictions

Island County Code §§ 3.06A.010, 3.06A.070

Pursuant to RCW 67.28.181, there is hereby levied a special excise tax of two (2) percent on the sale of or charge made for the furnishing of lodging that is subject to tax under Chapter 82.08 RCW. The tax imposed under Chapter 82.08 RCW applies to the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, or trailer camp, and the granting of any s...

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