Bellevue, WA Short-Term Rentals: Taxes & Fees (2026)

Short-term rental hosts in Bellevue face a layered tax structure. The Washington state sales tax rate is 6.5 percent, plus local components bringing the King County combined rate to approximately 10.4 percent as of 2025. The city imposes an additional 5 percent hotel/motel tax and a 2.5 percent transient rental tax on stays of fewer than 30 days under authority of RCW 67.28. Total tax burden on nightly rate can approach 18 percent. Operators must register with the Washington Department of Revenue and obtain a UBI number. Major hosting platforms such as Airbnb may collect certain state-level taxes automatically, but operators are responsible for verifying which specific taxes each platform remits and filing for any gaps. The Washington Business and Occupation (B and O) tax generally applies at the Retailing or Service classification depending on the host setup. Cleaning fees, pet fees, and resort fees are typically taxable along with the room rate. Monthly or quarterly filing with WA DOR is required based on tax liability.