Kirkland, WA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Lodging excise tax rate
- 1% of the lodging charge
- Who must ensure payment
- The owner of the short-term rental unit
- Credited against
- State sales tax on the same sale
- Exemptions
- 30+ day stays; homeless shelter vouchers
- Penalty
- Gross misdemeanor, each day a separate offense
Summary
Kirkland collects a one percent lodging excise tax on every short-term rental charge, and KMC 7.02.310 makes it the short-term rental owner's responsibility to ensure that tax under Chapter 5.19 is paid on time, on top of the business license already required.
It shall be the responsibility of the person owning a residential unit used for a short-term rental to ensure the lodging excise tax provided for by Chapter 5.19 is timely paid. ... There is hereby levied a lodging excise tax of one percent, collection of which shall begin as soon as possible pursuant to State Department of Revenue requirements, but not later than January 1, 2002, upon the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 4945, passed July 21, 2026).
Full Breakdown
19 is timely paid. 010, which levies a lodging excise tax of one percent upon the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property, a category that captures short-term rental stays. 030, so guests aren't double-taxed on the same charge, and it can also be credited against a county lodging tax if the county's own ordinance allows it.
020 exempts stays that amount to a rental or lease rather than a license to use, presumed once occupancy runs a continuous month or more, and exempts emergency homeless shelter lodging funded through a city, town or county voucher program. 1817.
Violations & Fines
Failing to timely remit the one percent lodging excise tax is a violation of Chapter 5.19: KMC 5.19.090 makes it unlawful to fail to comply with any provision of the chapter, and every person convicted is guilty of a gross misdemeanor, with each day of nonpayment treated as a separate offense. KMC 5.19.080 also exposes anyone who aids or induces the violation as a principal.
Frequently Asked Questions
Does Kirkland charge a lodging tax on short-term rentals?
What happens if a Kirkland short-term rental owner doesn't pay the lodging tax?
Are long-term stays at a Kirkland short-term rental taxed the same way?
Sources & Official References
Other rules in Kirkland
How Kirkland compares: Cities with the Highest Short-Term Rental Taxes·Compare Kirkland to another location·View the Washington short-term rentals overview
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Taxes & Fees in Nearby Cities
How other cities in King County handle taxes & fees.