Washington Statewide Rule

Washington State Short-Term Rental Lodging Taxes

Heavy RestrictionsApplies statewide across Washington (2026)

Washington imposes statewide sales tax and lodging taxes on short-term rental stays under 30 days. Operators must register with the Department of Revenue, collect applicable taxes, and remit them regardless of local jurisdiction.

Key Facts

Statute: RCW 82.08 and RCW 64.37
State Sales Tax: 6.5% plus local
Stay Threshold: Under 30 consecutive days
Marketplace Collection: Required by platforms

Source: Washington State Legislature

Full Breakdown

Under RCW 82.08 and RCW 64.37, operators of short-term rentals (stays under 30 consecutive days) must collect state retail sales tax and any local lodging taxes. Hosts must register with the Department of Revenue for a business license and collect approximately 6.5% state sales tax plus local sales and lodging taxes. Marketplace facilitators like Airbnb and Vrbo must collect and remit on behalf of hosts under RCW 82.08.0531. Operators must also comply with the Short-Term Rental Operator Registration Act (RCW 64.37) requirements including providing 24-hour contact information.

Violations & Penalties

Failure to register or remit taxes can result in penalties, interest, and potential business license revocation by the Department of Revenue.

Frequently Asked Questions

Do I need to collect tax if Airbnb already does?

Marketplace facilitators collect state and local sales tax automatically, but hosts may still need a business license and to report income to the Department of Revenue.

What if I rent for more than 30 days?

Stays of 30 or more consecutive days to the same person are exempt from retail sales tax and lodging taxes under RCW 82.08.0262.

Sources

See something wrong?

Help us keep this page accurate. If you notice an error or outdated information, let us know.

Full Breakdown

Frequently Asked Questions

Do I need to collect tax if Airbnb already does?

Marketplace facilitators collect state and local sales tax automatically, but hosts may still need a business license and to report income to the Department of Revenue.

What if I rent for more than 30 days?

Stays of 30 or more consecutive days to the same person are exempt from retail sales tax and lodging taxes under RCW 82.08.0262.