Fairfax County, VA Short-Term Rentals: Taxes & Fees (2026)

Fairfax County levies a Transient Occupancy Tax of 4% on all lodging rentals of fewer than 30 consecutive days, authorized under VA Code §58.1-3819 and the county code. This applies to all short-term lodging, hotels, B&Bs, and STR platforms. In addition to the county TOT, guests in Fairfax County pay: Virginia state sales tax of 4.3% (Virginia's statewide rate for most goods); Virginia state sales tax 1.0% (for NOVA and Hampton Roads regional funding); and Northern Virginia Transportation Authority (NVTA) tax of 0.7% on lodging (authorized under VA Code §58.1-1742). The combined lodging tax rate in Fairfax County is therefore approximately 10.0% (4% county TOT + 5.3% state sales + 0.7% NVTA). Registration requirements: STR operators must register with the Fairfax County Department of Tax Administration (DTA) and obtain a Business, Professional, and Occupational License (BPOL) if gross receipts exceed $10,000 annually. TOT returns are filed monthly (or quarterly for small operators with DTA approval), due by the 20th of the month following the rental period. Late filings incur a 10% penalty plus interest. Platform collection: Airbnb has a voluntary collection agreement with Virginia and Fairfax County — they collect state sales tax, NVTA tax, and county TOT automatically for bookings. Vrbo/Expedia also collect state sales tax automatically; some local tax collection varies. However, the operator remains legally responsible: if a platform fails to collect or a booking occurs off-platform (direct bookings), the operator must register, file returns (even zero returns), and remit any uncollected tax directly. Operators must retain records for 3 years. The DTA audits STR operators and can assess back taxes with penalties.