Fairfax County STR operators must collect Transient Occupancy Tax (TOT) of 4% on gross rental receipts, plus Virginia state sales tax of 5.3% and regional transportation tax of 0.7% (NVTA), for a total tax burden of 10% on the room rate. Airbnb and Vrbo collect and remit state sales and county TOT automatically for most listings, but operators remain legally responsible for compliance and must register with the Department of Tax Administration.
Fairfax County levies a Transient Occupancy Tax of 4% on all lodging rentals of fewer than 30 consecutive days, authorized under VA Code Β§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 Β§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 β 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.
Contact your local code enforcement office for specific penalty information.
Fairfax County, VA
Fairfax County's Zoning Ordinance limits front-yard fences and walls to 4 feet on most residential lots, while side and rear yards may go up to 7 feet. Lots ...
Fairfax County, VA
Fairfax County requires a building permit from Land Development Services for any private pool, spa or hot tub with a surface area greater than 150 sq ft, cap...
Fairfax County, VA
Fairfax County does not allow detached backyard tiny homes on most residential lots. The Zoning Ordinance treats a second dwelling as an Accessory Living Uni...
Fairfax County, VA
Fairfax County treats a carport as a freestanding accessory structure under the Zoning Ordinance (Chapter 112), Article 4 use rules and Article 5 dimensional...
Fairfax County, VA
Fairfax County enforces residential pool barriers under the Virginia Uniform Statewide Building Code (VUSBC, 13VAC5-63), which adopts the International Swimm...
Fairfax County, VA
Fairfax County permits Accessory Living Units (ALUs) under Zoning Ordinance Section 4102.7. Interior ALUs (within the principal dwelling) may be approved by ...
See how Fairfax County's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.