Spokane County, WA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Applies to
- Stays under 30 days
- State/local sales tax
- Collected on lodging
- Special hotel/motel tax
- RCW 67.28.180
- Convention-center tax
- No (King County only)
- Rate lookup
- WA DOR Tax Rate Lookup tool
Summary
A short-term rental in Spokane County collects Washington retail sales tax plus local sales tax on lodging under 30 days, and a special hotel/motel tax under RCW 67.28. The King County convention-center tax does NOT apply to Spokane.
It is a consumer tax on lodging charges for periods of less than 30 consecutive days for hotels, motels, rooming houses, private campgrounds, RV parks, and similar facilities.
Full Breakdown
Under Washington law, transient rental income is 'income received from any guest, resident, or other occupant to whom lodging and other services are furnished under a license to use real property for less than 30 continuous days' (WAC 458-20-166). Hosts collect state and local retail sales tax and the special hotel/motel tax authorized by RCW 67.28.180. DOR notes special hotel/motel rules apply in Spokane County. The convention and trade center tax under RCW 36.100.040 applies only to King County lodging, so it is NOT charged in Spokane County. Verify the exact current combined rate for your address with DOR's Tax Rate Lookup, as rates change.
Violations & Fines
Under-collecting or failing to remit lodging taxes leads to DOR assessment of the tax owed plus interest and penalties; repeated non-filing can result in revocation of the tax registration.
Frequently Asked Questions
What taxes does a Spokane County Airbnb charge?
Is a stay of one month or longer taxed the same way?
Sources & Official References
Other rules in Spokane County
How Spokane County compares: Cities with the Highest Short-Term Rental Taxes·Compare Spokane County to another location·View the Washington short-term rentals overview
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