Benton County, WA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Sales tax
- WA retail sales tax applies
- Lodging tax
- 2% special hotel/motel
- B&O tax
- Retailing classification
- Platforms
- Airbnb/Vrbo auto-collect
Summary
Short-term stays in Benton County owe Washington retail sales tax and B&O tax on the rental, plus a 2% Tri-Cities-area special lodging tax. Airbnb and Vrbo collect many of these automatically.
All fees charged for lodging and related services to transient tenants are retail sales.
Full Breakdown
Washington has no state income tax, so lodging is taxed through excise taxes. Under WAC 458-20-166, renting a room or home to transient guests (under 30 days) is a retail sale: the host owes retailing B&O tax and must collect retail sales tax on the full charge, including cleaning fees. On top of sales tax, Benton County and its cities levy a 2% special hotel/motel lodging tax on short stays. Airbnb and Vrbo collect and remit state and local sales and lodging taxes for platform bookings, but direct bookings require registering with the Department of Revenue and filing your own returns.
Violations & Fines
Failing to register, collect, or remit exposes hosts to back taxes, penalties, and interest assessed by the Washington Department of Revenue, plus unpaid retailing B&O tax liability.
Frequently Asked Questions
What taxes do I owe on a Benton County rental?
Does Airbnb handle the taxes?
Sources & Official References
Other rules in Benton County
How Benton County compares: Cities with the Highest Short-Term Rental Taxes·Compare Benton County to another location·View the Washington short-term rentals overview
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