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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified July 2026

Key Facts

Transient occupancy tax
8% of lodging charges
Effective
July 1, 2020
Filing deadline
20th of the following month
Registry fee
$200 per year
Conditional use permit fee
$300 one-time

Summary

Henrico short-term rental operators must collect an 8% transient occupancy tax on lodging charges, effective July 1, 2020, and remit it monthly by the 20th of the following month. Fees include a $200 annual registry fee and, if a conditional use permit is needed, a $300 one-time application fee.

These county ordinances apply to unincorporated areas of Henrico County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

The tax is 8% of the charges made to guests for lodging (including, but not limited to, room rentals, no-show fees, standard cleaning fees, pet fees, internet charges, late check-out fees, and extra person fees). The tax basis does not include taxes collected from guests.

View official code

Full Breakdown

Homeowners renting for periods of less than 30 days must collect Henrico's 8% transient occupancy tax from guests; online platforms do not collect it for hosts. The tax is 8% of all charges connected to the room rental, including room rentals, no-show fees, standard cleaning fees, pet fees, internet charges, late check-out fees, and extra-person fees, but not separately stated goods and services unrelated to the room, and not other taxes. Funds collected are held in trust for the County. Operators file and pay online through the County portal and must file a report no later than the 20th day of the month following collection.

Violations & Fines

If an operator fails to collect the tax or file reports on time, the finance director may estimate and assess the tax due, plus penalty and interest, payable within ten days of a registered-mail notice, and may examine the operator's

Frequently Asked Questions

How much tax do I collect on a Henrico short-term rental?
8% of all lodging charges, including room rent, cleaning fees, pet fees, no-show fees, internet, late check-out, and extra-person fees. You collect it from guests and remit monthly by the 20th of the next month.
Does Airbnb collect Henrico's lodging tax for me?
No. Henrico's guidelines state online platforms do not collect the County transient occupancy tax for homeowners, so the operator is responsible for collecting and remitting the full 8%.

Sources & Official References

Other rules in Henrico County

Noise Ordinances: Quiet HoursSome RestrictionsNoise Ordinances: Construction HoursSome RestrictionsShort-Term Rental PermitsSome RestrictionsShort-Term Rental Parking RulesSome RestrictionsNight CapsSome RestrictionsHost Presence RuleSome RestrictionsPrimary-Residence-Only RuleHeavy RestrictionsNoise RulesSome RestrictionsHost Platform LiabilitySome RestrictionsRepeat Violator StrikesHeavy RestrictionsOccupancy LimitsSome RestrictionsInsurance RequirementsSome RestrictionsNoise Ordinances: Aircraft NoiseFew RestrictionsNoise Ordinances: Leaf Blower RulesSome RestrictionsNoise Ordinances: Barking DogsSome RestrictionsNoise Ordinances: Amplified Music & Outdoor SoundSome Restrictions

All Henrico County rules

How Henrico County compares: Cities with the Highest Short-Term Rental Taxes·Compare Henrico County to another location·View the Virginia short-term rentals overview

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