King County, WA Short-Term Rentals: Taxes & Fees (2026)

Operators of short-term rentals in unincorporated King County must collect and remit several layers of tax. The Washington State sales tax (currently 6.5 percent statewide) applies to lodging rentals under 30 days (RCW 82.08). On top of sales tax, local sales tax adds roughly 2.8 to 3.8 percent depending on the specific taxing district. A special hotel/motel lodging tax applies under RCW 67.28, with King County levying its own lodging tax on rentals of fewer than 60 days (originally authorized to fund tourism, stadium debt, and related programs). Combined lodging-related taxes commonly total 12 to 15 percent in unincorporated King County. Operators must register with the Washington State Department of Revenue, obtain a Unified Business Identifier (UBI), and file state and local taxes — typically monthly or quarterly through the DOR online portal. Business and Occupation (B&O) tax under RCW 82.04 applies to the gross receipts of the rental business, currently at the retailing rate of 0.471 percent, with no deduction for expenses. Platforms such as Airbnb and Vrbo collect and remit Washington state and local sales and lodging taxes on behalf of hosts under marketplace facilitator rules, but the host is still responsible for B&O tax filings and for any taxes not covered by the platform. Failure to register with the Department of Revenue is itself a violation separate from any underpayment.