Vienna, VA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- TOT Rate
- 5% (2% + 3%)
- Collected By
- Fairfax County
- Filing Schedule
- Monthly, by the 20th
- Threshold
- Stays under 30 days
- Local Vienna Tax
- None separate
- STR Registry
- Not adopted by Vienna
Summary
Lodging in the Town of Vienna under 30 consecutive days is subject to Fairfax County Transient Occupancy Tax: 2% Tourism plus 3% Regional Transportation, totaling 5%. Returns are filed monthly with Fairfax County Tax Administration on or before the 20th of the following month.
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. The total Transient Occupancy Tax for towns in Fairfax County is 5% and is broken down as follows: 2% Transient Occupancy Tax (Tourism) (Code of Virginia, § 58.1-3824). 3% Transportation District Transient Occupancy Tax (Regional) (Code of Virginia § 58.1-1743). 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.
Full Breakdown
Although Fairfax County's Short-Term Lodging zoning ordinance does not apply to the incorporated Town of Vienna, the County's Transient Occupancy Tax does extend to lodging businesses within the Towns of Clifton, Herndon, and Vienna. The total County TOT is 5%, comprised of a 2% Tourism component and a 3% Regional Transportation District component, applied to gross room rental for occupancy of fewer than 30 consecutive days at any hotel, motel, tourist home, rooming house, or other place offering short-term lodging, which includes Airbnb and Vrbo-style rentals.
Operators must file a monthly TOT return with the Fairfax County Department of Tax Administration on or before the 20th of each month covering the prior month, and a return must be filed even when no taxes are due. Accommodations intermediaries such as Airbnb may collect and remit the County TOT on behalf of hosts under Va. 1. Vienna does not impose its own separate transient occupancy tax on top of the County rate, and the Town has not adopted a local short-term rental registry under Va. Code Sec. 2-983.
Violations & Fines
Failure to register the lodging business with Fairfax County, file monthly TOT returns, or remit collected tax exposes the operator to penalties and interest under the County tax code administered by the Department of Tax Administration. Late filings accrue penalty and interest charges; persistent non-filing can result in audit, assessment, and collection action.
Frequently Asked Questions
Does my Vienna Airbnb owe transient occupancy tax?
When are TOT returns due for Vienna short-term rentals?
Does Vienna require a short-term rental registration permit?
Sources & Official References
Other rules in Vienna
How Vienna compares: Cities with the Highest Short-Term Rental Taxes·Compare Vienna to another location·View the Virginia short-term rentals overview
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