Seattle STR hosts must collect Washington State lodging taxes under RCW 67.28. Seattle imposes a Business License Tax (based on gross receipts). The $75/year per-unit STR regulatory license fee applies separately.
Seattle short-term rentals are subject to a complex multi-layer tax structure. Washington State sales tax is 6.5%, plus local Seattle sales tax of approximately 3.85%, for a combined rate of about 10.35%. A 7% convention center tax applies to STRs in Seattle (effective January 1, 2019). The Special Hotel/Motel Tax ranges from 1-5% of listing price including cleaning fees for stays of 29 nights or shorter. Business & Occupation (B&O) tax applies at 0.471% under the retailing classification. Airbnb also charges guests a $4/night STR Platform Fee for stays of 28 nights or shorter. Major platforms like Airbnb and VRBO auto-collect state sales tax and some lodging taxes, but B&O tax must be filed directly by the operator. The maximum combined lodging tax rate for Seattle is 15.2% under RCW 67.28.181(2)(c).
Failure to collect/remit taxes: state and local tax penalties. B&O tax non-filing: Washington DOR enforcement.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Seattle, WA
Seattle's Land Use Code allows residential lawn ornaments, statuary, and yard art without permits provided structures do not exceed accessory-structure heigh...
Seattle, WA
Seattle does not regulate residential inflatable holiday decorations by size or type. Standard Noise Ordinance (SMC 25.08) limits apply to blower-motor noise...
Seattle, WA
Seattle has no ordinance restricting when residents may put up or take down holiday lights. The general Noise Ordinance SMC 25.08 applies to any amplified ou...
Seattle, WA
Built-in outdoor kitchens in Seattle require building permits from SDCI when they include new electrical, plumbing, gas piping, or a structural roof under Se...
Seattle, WA
Backyard wood and pellet smokers in Seattle are allowed at single-family homes but are subject to Puget Sound Clean Air Agency (PSCAA) Regulation I, Section ...
Seattle, WA
Seattle Fire Code Section 308.1.4 prohibits open-flame cooking devices and LP-gas containers larger than 1 lb on combustible balconies of multi-family buildi...
Side-by-side rule comparisons with other cities in King County.
See how other cities in King County handle taxes & fees.
See how Seattle's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.