Fairfax County imposes a 4% transient occupancy tax on hotel, motel, and short-term-rental stays under 30 days, on top of the 5.3% Virginia sales tax, for a combined rate near 9.3% on lodging.
Under Fairfax County Code Title 4 and authority granted by VA Code Section 58.1-3819, the county imposes a 4% transient occupancy tax (TOT) on the gross room rental amount for stays of fewer than 30 consecutive days. Hotels in Tysons, Reston, and the Dulles corridor, plus short-term rentals operating under the bed-and-breakfast zoning category, must register, collect, and remit monthly to the Fairfax County Department of Tax Administration. Combined with the 5.3% Virginia sales and use tax, guests pay roughly 9.3% in lodging tax. Failure to remit creates personal liability for operators.
Failing to register, collect, or remit triggers penalties, interest, and personal-liability assessments against operators by the Fairfax County DTA.
Fairfax County, VA
Fairfax County STR operators must collect Transient Occupancy Tax (TOT) of 4% on gross rental receipts, plus Virginia state sales tax of 5.3% and regional tr...
Fairfax County, VA
Fairfax County requires a Short-Term Lodging (STL) Zoning Permit before advertising or operating any rental of less than 30 days. Permit fee is $270, valid 2...
See how Fairfax County's transient occupancy tax rules stack up against other locations.
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