Fairfax County, VA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Fact
- Fairfax County TOT: 4% of gross rental receipts
- Fact
- Total lodging tax: ~10% (4% TOT + 5.3% state sales + 0.7% NVTA)
- Fact
- Airbnb/Vrbo collect most taxes automatically for listed bookings
- Fact
- Monthly TOT returns due 20th of following month
- Fact
- BPOL required if gross receipts exceed $10,000/year
Summary
Fairfax County STR operators must collect Transient Occupancy Tax (TOT) of 4% on gross rental receipts, plus Virginia state sales tax of 5.3% and regional transportation tax of 0.7% (NVTA), for a total tax burden of 10% on the room rate. Airbnb and Vrbo collect and remit state sales and county TOT automatically for most listings, but operators remain legally responsible for compliance and must register with the Department of Tax Administration.
Transient Occupancy Tax is applicable to any public or private hotel, inn, apartment hotel, hostelry, tourist home or house, motel, rooming house, any place that offers short-term lodging as defined in Article 20, Part 3 of the Fairfax County Zoning Ordinance, or other lodging place within the county offering lodging for one or more persons at any one time, and the owner and operator thereof, who, for compensation, furnishes lodging to any transients, rented out for continuous occupancy for less than 30 consecutive days. It is based on gross receipts for all accommodations facilitated.
The total Transient Occupancy Tax in Fairfax County is 9% and is broken down as follows: 3% Transient Occupancy Tax (Main) ( Code of Virginia, § 58.1-3819 ). These funds are used to support general county expenditures. 3% Transient Occupancy Tax (Tourism) ( Code of Virginia, § 58.1-3824 ). These funds are used to help promote tourism and fund a nonprofit convention and visitors center in Fairfax County. 3% Transportation District Transient Occupancy Tax (Regional) ( Code of Virginia § 58.1-1743 ). These funds are dedicated to regional transportation.
Pursuant to Virginia Code § 58.1-3826 , all accommodation intermediaries and businesses offering guest rooms as defined above are required to file a return and remit the tax amount monthly on or before the 20th of each month.
Exemptions include: Rentals paid to any hospital, medical clinic, convalescent home, or home for the aged Rentals over 30 days Rentals made to the federal government Rentals made to bona fide diplomats
If a business fails to file the return on time, penalty and interest will be assessed. The penalty is 5% per annum.
Official source re-checked September 8, 2026: the cited page had not changed since it was quoted.
Full Breakdown
1-3819 and the county code. This applies to all short-term lodging, hotels, B&Bs, and STR platforms. 1-1742). 7% NVTA). Registration requirements: STR operators must register with the Fairfax County Department of Tax Administration (DTA) and obtain a Business, Professional, and Occupational License (BPOL) if gross receipts exceed $10,000 annually. TOT returns are filed monthly (or quarterly for small operators with DTA approval), due by the 20th of the month following the rental period. Late filings incur a 10% penalty plus interest. Platform collection: Airbnb has a voluntary collection agreement with Virginia and Fairfax County, they collect state sales tax, NVTA tax, and county TOT automatically for bookings.
Vrbo/Expedia also collect state sales tax automatically; some local tax collection varies. However, the operator remains legally responsible: if a platform fails to collect or a booking occurs off-platform (direct bookings), the operator must register, file returns (even zero returns), and remit any uncollected tax directly. Operators must retain records for 3 years. The DTA audits STR operators and can assess back taxes with penalties.
Frequently Asked Questions
If Airbnb collects taxes, do I still need to register?
Are stays of 30+ days taxable?
Sources & Official References
Other rules in Fairfax County
How Fairfax County compares: Cities with the Highest Short-Term Rental Taxes·Compare Fairfax County to another location·View the Virginia short-term rentals overview
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