Washington, DC Short-Term Rentals: Taxes & Fees (2026)

For the purposes of this subchapter, the term: (1) "Booking service" means any person or entity that facilitates short-term rental reservations and collects payment for lodging in a short-term rental. A booking service shall be a room remarketer within the meaning of § 47-2001(o-1). (2) "Department" means the Department of Licensing and Consumer Protection or its successor agency. (3) "Host" means a natural person who uses a booking service to provide a short-term rental to a transient guest. A host shall be a vendor within the meaning of §§ 47-2001(w) and 47-2201(g). (4) "Primary residence" means the property is eligible for the homestead deduction pursuant to § 47-850. (5) "Short-term rental" means paid lodging for transient guests with the host present, unless it is a vacation rental. A short-term rental is not a hotel, inn, motel, boarding house, rooming house, or bed and breakfast. A short-term rental operates within a portion of the host's residential property, unless it is a vacation rental. (6) "Vacation rental" means a short-term rental that operates within a host's residential property wherein a transient guest has exclusive use of the host's property during the transient guest's stay and the host is not present on the premises. A vacation rental is subject to additional restrictions, including § 30-201.06(e).