Clark County, WA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Retail sales tax
- Collected on rental charges
- Lodging tax
- Applies by location
- Transient
- Under 30 continuous days
- Transient income tax
- Deducted from state sales tax
- Reporting
- WA Dept. of Revenue
Summary
Hosts renting under 30 days must collect and remit Washington retail sales tax plus lodging and convention/trade-center taxes on the rental charge, reported through the Department of Revenue. Transient rental income tax is deducted from the state sales tax, so it is not an extra charge to guests.
Property owners must collect and pay retail sales tax on the rental charges. They also need to pay lodging and convention and trade center taxes, depending on the location of the property.
Official source re-checked September 8, 2026: the cited page had not changed since it was quoted.
Full Breakdown
Washington taxes short-term lodging at the state level. The Department of Revenue states property owners must collect and pay retail sales tax on the rental charges and also pay lodging and convention and trade center taxes depending on the property's location. 'Transient' rental income means charges for lodging of less than 30 continuous days. The separate transient rental income tax is deducted from the state retail sales tax and is not an additional tax for the customer. Marketplace facilitators such as Airbnb collect some taxes automatically, but the host remains responsible for correct registration and remittance. Clark County's combined sales/lodging rate varies by tax location code; use the DOR rate-lookup tool for the exact rate.
Violations & Fines
Failure to collect or remit sales and lodging taxes leads to DOR assessment of back taxes, penalties, and interest against the host.
Frequently Asked Questions
What taxes apply to a Clark County short-term rental?
Does the transient rental income tax cost my guest extra?
Sources & Official References
Other rules in Clark County
How Clark County compares: Cities with the Highest Short-Term Rental Taxes·Compare Clark County to another location·View the Washington short-term rentals overview
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