Virginia Statewide Rule
Virginia Transient Occupancy Tax on Short-Term Rentals
Key Facts
- State Sales Tax
- 5.3% statewide minimum
- Statute
- Va. Code 58.1-602, 58.1-3819
- Platform Collects
- Required by state
- Local Tax Authority
- Yes, additional rates
Summary
Virginia imposes a state sales tax and authorizes local transient occupancy taxes on short-term rentals, with platform collection responsibilities and accommodations intermediary rules applied uniformly statewide.
A. 1. Any county, by duly adopted ordinance, may levy a transient occupancy tax on hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms rented out for continuous occupancy for fewer than 30 consecutive days. The tax shall be imposed on the total price paid by the customer for the use or possession of the room or space occupied in a retail sale. Such tax shall be in such amount and on such terms as the governing body may, by ordinance, prescribe.
Full Breakdown
Under Virginia Code Section 58.1-602 and 58.1-612.2, accommodations intermediaries such as Airbnb and Vrbo must collect and remit state retail sales and use tax on transient accommodations. Localities are separately authorized under Va. Code 58.1-3819 to impose transient occupancy taxes on lodging rentals under ninety continuous days. The state framework requires platforms to file returns and remit collected taxes, regardless of where the property is located within Virginia.
Violations & Penalties
Failure to collect or remit transient occupancy or sales taxes may result in tax assessments, penalties up to thirty percent, interest charges, and revocation of business privileges.
Frequently Asked Questions
Who collects taxes on Virginia short-term rentals?
Are direct bookings subject to the same Virginia tax rules?
Sources
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