Virginia Beach, VA Short-Term Rentals: Taxes & Fees (2026)

Under Virginia Code Section 58.1-3825, Virginia Beach is authorized to levy a transient occupancy tax on lodging provided for fewer than 30 consecutive days, and that authority extends to short-term rentals booked through Airbnb, Vrbo, and direct platforms. The city transient occupancy tax is 8 percent, layered on top of the 6 percent Virginia state sales tax and a 1 dollar per room night flat Tourism Development Fee, bringing the effective all-in rate on a typical room charge to roughly 14 percent plus the flat fee. Operators are responsible for registering with the Virginia Beach Commissioner of the Revenue, collecting the tax from guests, and remitting monthly. Platforms such as Airbnb and Vrbo collect and remit the state portion automatically in most cases, but operators should verify that local taxes are being collected on their listings; many owners still need to remit the city portion directly. Separate from taxes, STR operators pay a Conditional Use Permit application fee and an annual operating or renewal fee. Non-payment or under-reporting of lodging tax is grounds for penalties, interest, and, in persistent cases, revocation of the STR CUP.