Kirkland, WA Short-Term Rentals: Taxes & Fees (2026)

Kirkland short-term rental operators face a combined set of tax obligations governed by state, county, and city law. Under RCW 82.08 and RCW 67.28, operators collect the Washington State Retail Sales Tax which in Kirkland totals roughly 10.3 percent when combined with local sales tax, plus a state-administered Transient Lodging Tax for stays under 30 nights. King County imposes an additional 2 percent lodging tax on short-term accommodations under RCW 67.28.180, and Kirkland itself levies a 1 percent local lodging tax collected by the Department of Revenue. Operators register through the Department of Revenue and file returns monthly or quarterly based on gross revenue. The City of Kirkland requires a general business license through FileLocal with a base fee around 125 dollars plus a gross receipts component based on annual revenue tiers. Marketplace facilitators such as Airbnb and VRBO are required under RCW 82.08.0531 to collect and remit sales and lodging taxes on behalf of the host, but hosts remain responsible for verifying compliance and for collecting any taxes not captured by the platform. Operators should keep detailed records of all bookings, taxes collected, and exemptions for at least five years for audit purposes. Failure to register or remit taxes can result in back-tax assessments, penalties, and interest imposed by the Department of Revenue.