Washington, DC Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base hotel tax rate
- 10.05% of gross room receipts
- Additional convention center tax
- 4.45% of gross room receipts
- Combined rate
- 14.5% on transient lodging charges
- Enforcing agency
- Office of Tax and Revenue
- Governing law
- D.C. Code §§ 47-2002, 47-2002.02
Summary
Washington, D.C. imposes a 10.05% sales tax on hotel and lodging charges paid by transient guests, plus a separate 4.45% tax that funds the convention center, for a combined 14.5% rate.
(2) (A) The rate of tax shall be 10.05% of the gross receipts from the sale of or charges for any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients;
Full Breakdown
The District taxes gross receipts from any room, rooms, lodgings, or accommodations furnished to a transient by a hotel, inn, tourist camp, tourist cabin, or similar establishment at 10.05% under D.C. Code § 47-2002(2)(A). A second, separate tax of 4.45% applies to the same transient lodging receipts under § 47-2002.02(1)(A), collected by the Mayor and transferred to the Washington Convention Center Fund to support the Washington Convention and Sports Authority. Combined, hotel and short-term lodging operators collect 14.5% total District sales tax on room charges from transient guests, in addition to any tax on other hotel services.
Violations & Fines
Vendors who fail to collect or remit the tax are subject to the sales-tax collection, assessment, and penalty provisions of D.C. Code Title 47, including interest and penalties for unpaid tax, enforced by the Office of Tax and Revenue.
Frequently Asked Questions
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Sources & Official References
Other rules in Washington
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