Virginia lodging tax on Airbnb

Tax layers

• Retail sales tax on accommodations

  Reported

  Rate

  5.30 - 7.00%

  Applies to

  Accommodations furnished to transients for less than 90 continuous days (Airbnb: reservations of 89 nights or fewer)

  Airbnb collects

  ✓Yes

  Where to register

  —

  Source

  • Airbnb Help Center
  • Virginia Department of Taxation
  • Virginia Administrative Code (Virginia Legislative Information System)

• Local transient occupancy (lodging) tax

  Reported

  Rate

  Varies by city and county

  Applies to

  Short-term stays in localities that impose a transient occupancy tax

  Airbnb collects

  ✓Yes

  Where to register

  —

  Source

  • Airbnb Help Center

Change history

No changes since we started tracking on Oct 17, 2026.

FAQ

Does Airbnb collect Virginia lodging taxes?

Airbnb's Virginia tax page says it collects state sales tax of 5.30 - 7.00% on reservations of 89 nights or fewer, and that all locally imposed transient lodging taxes are collected on Virginia reservations.

Who collects the tax when a guest books directly with me?

The Virginia Department of Taxation says that when a room is booked directly with the accommodations provider, the provider collects the tax and reports it on its own Virginia sales tax return. Bookings made through an accommodations intermediary such as Airbnb are handled by the intermediary.

Sources

• Occupancy tax collection and remittance by Airbnb in Virginia (Tier 1, Airbnb Help Center)
• Retail Sales Tax on Accommodations (Tier 1, Virginia Department of Taxation)
• 23VAC10-210-730. Hotels, motels, tourist camps, trailer camps, and travel campgrounds (Tier 1, Virginia Administrative Code (Virginia Legislative Information System))