Washington Statewide Rule

Washington State Short-Term Rental Lodging Taxes

Heavy RestrictionsApplies statewide across Washington (2026)

Key Facts

Statute: RCW 82.08 and RCW 64.37
State Sales Tax: 6.5% plus local
Stay Threshold: Under 30 consecutive days
Marketplace Collection: Required by platforms

Last verified: August 21, 2026Source: Washington State Legislature

Summary

Washington imposes statewide sales tax and lodging taxes on short-term rental stays under 30 days. Operators must register with the Department of Revenue, collect applicable taxes, and remit them regardless of local jurisdiction.

Short-term rental operators must remit all applicable local, state, and federal taxes unless the platform does this on the operator's behalf. This includes occupancy, sales, lodging, and other taxes, fees, and assessments to which an owner or operator of a hotel or bed and breakfast is subject in the jurisdiction in which the short-term rental is located. If the short-term rental platform collects and remits an occupancy, sales, lodging, and other tax, fee, or assessment to which a short-term rental operator is subject on behalf of such operator, the platform must collect and remit such tax to the appropriate authorities.

Source: Washington State LegislatureView official code

Full Breakdown

Under RCW 82.08 and chapter 64.37 RCW, operators of short-term rentals (stays under 30 consecutive days) must collect state retail sales tax and any local lodging taxes. Hosts must register with the Department of Revenue for a business license and collect approximately 6.5% state sales tax plus local sales and lodging taxes. Marketplace facilitators like Airbnb and Vrbo must collect and remit on hosts' behalf under RCW 82.08.0531. Operators must also comply with chapter 64.37 RCW, including providing guests with contact information during the stay under RCW 64.37.030.

Violations & Penalties

Failure to register or remit taxes can result in penalties, interest, and potential business license revocation by the Department of Revenue.

Frequently Asked Questions

Do I need to collect tax if Airbnb already does?

Marketplace facilitators collect state and local sales tax automatically, but hosts may still need a business license and to report activity to the Department of Revenue.

What if I rent for more than 30 days?

Lodging provided to the same person for 30 or more continuous days is not a retail sale and is exempt from retail sales tax and lodging taxes.

Sources

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