DC imposes a 15.95% transient accommodations tax on all short-term rental stays, effective through March 30, 2027. Hosts must collect and remit this tax. The two-year STR license costs $104.50 through DLCP.
All short-term rental hosts in DC must collect and remit the 15.95% transient accommodations tax on gross rental receipts, effective April 1, 2023 through March 30, 2027. This rate applies to all lodging stays under 90 consecutive days. Platforms like Airbnb and VRBO may collect and remit on behalf of hosts, but hosts remain ultimately responsible for tax compliance. The STR license fee is $104.50 for a two-year period ($70 processing + $25 endorsement + 10% technology surcharge). Hosts must also maintain $250,000 minimum liability insurance, which is an additional ongoing cost. DC's Office of Tax and Revenue (OTR) administers the transient tax.
Failure to collect or remit the transient accommodations tax may result in back taxes, interest, and penalties assessed by OTR. Operating without a license: fines starting at $250.
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