Norfolk, VA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- City TOT
- 8% of room charge
- State TOT
- 1% (Va. Code § 58.1-1743)
- Combined rate
- 9%
- Flat room tax
- $3 per bedroom nightly
- Governing law
- City Code § 24-234
Summary
A Norfolk short-term rental collects a 9% transient occupancy tax (8% city plus 1% state) and a flat $3 per bedroom per night, remitted monthly to the City Treasurer.
There is hereby levied and imposed, in addition to all other taxes and fees of every kind now imposed by law, on each transient obtaining lodging at any hotel or any short-term rental unit in the city, jointly and severally, a tax equivalent to eight (8) percent of the room charge plus a flat tax of three dollars ($3.00) per night of lodging for each bedroom. This levy shall be in addition to the tax equivalent to one (1) percent of the room charge that is imposed under Virginia Code § 58.1-1743.
(Ord. No. 25,497, § 1, 5-26-70; Ord. No. 35,050, § 1, 5-24-88; Ord. No. 35,530, § 1, 5-23-89; Ord. No. 36,023, § 1, 5-22-90; Ord. No. 37,452, § 1, 11-9-93; Ord. No. 38,608, § 1, 12-17-96; Ord. No. 40,708, § 1, 5-21-02; Ord. No. 42,137, § 1, 1-10-06; Ord. No. 44,247, § 1, 5-17-11; Ord. No. 47,229, § 27, 5-22-18, eff. 7-1-18; Ord. No. 47,578, § 1, 3-26-19; Ord. No. 48,924, § 1, 9-13-22, eff. 10-1-22; Ord. No. 50,139, § 1, 10-7-25, eff. 1-1-26)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 166).
Full Breakdown
Norfolk City Code Section 24-234 levies an 8% tax on the room charge for any hotel or short-term rental unit, plus a flat $3 per night per bedroom, on top of the 1% state tax under Virginia Code §58.1-1743, for 9% total. A transient is anyone staying 90 consecutive days or less. Operators register with the Commissioner of the Revenue and remit monthly to the City Treasurer; Airbnb and Vrbo collect much of this automatically as lodging intermediaries. Guests also owe Virginia retail sales tax on the lodging.
Violations & Fines
Failing to collect or remit is a Class 2 misdemeanor under Section 24-241, plus a 10% penalty and 10% annual interest on late taxes under Section 24-239.
Frequently Asked Questions
What lodging taxes does a Norfolk STR owe?
Does Airbnb collect Norfolk's taxes?
Sources & Official References
Other rules in Norfolk
How Norfolk compares: Cities with the Highest Short-Term Rental Taxes·Compare Norfolk to another location·View the Virginia short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.