Washington lodging tax on Airbnb
Verdict for Washington
- Airbnb collects
- State and local sales tax and all locally imposed lodging taxes
- You may still owe
- Bookings made off Airbnb; other state and city obligations such as B&O tax and local licensing
Researched from Airbnb's Washington tax page (article 2336) and the Washington State Department of Revenue. Airbnb gives a combined state and local sales tax range of 7.0–9.6%, but current Department of Revenue rate tables list higher combined rates in some places (for example 10.55% in Seattle), so the range is not repeated here. Airbnb's page also lists a separate Seattle STR platform fee for some listings. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State retail sales tax on lodging
Reported- Rate
- 6.5%
- Applies to
- Transient lodging: stays of less than one month or less than 30 days in a row (Airbnb collects on reservations of 29 nights or fewer)
- Airbnb collects
- Yes
- Where to register
- Washington State Department of Revenue
- Source
Local retail sales tax
Reported- Rate
- Varies by city and county
- Applies to
- Transient lodging, added to the 6.5% state rate
- Airbnb collects
- Yes
- Where to register
- —
- Source
Special hotel/motel tax and other local lodging taxes
Reported- Rate
- Varies by location (Airbnb lists the special hotel/motel tax as typically 1–5%)
- Applies to
- Lodging charges for periods of less than 30 consecutive days, where a city or county imposes the tax
- Airbnb collects
- Yes
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State retail sales tax on lodgingReported | 6.5% | Transient lodging: stays of less than one month or less than 30 days in a row (Airbnb collects on reservations of 29 nights or fewer) | Yes | Washington State Department of Revenue | |
| Local retail sales taxReported | Varies by city and county | Transient lodging, added to the 6.5% state rate | Yes | — | |
| Special hotel/motel tax and other local lodging taxesReported | Varies by location (Airbnb lists the special hotel/motel tax as typically 1–5%) | Lodging charges for periods of less than 30 consecutive days, where a city or county imposes the tax | Yes | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Washington lodging tax?
- Airbnb's Washington tax page says it collects state and local sales tax on reservations of 29 nights or fewer, and all locally imposed taxes on transient lodging. Airbnb also says hosts remain responsible for any other state and city tax obligations.
- What counts as a short-term stay in Washington?
- The Department of Revenue treats lodging as transient when the stay is less than one month or less than 30 days in a row. Short-term rental providers fall under the retailing B&O tax classification and owe sales tax on lodging income, though an online marketplace may collect sales and lodging taxes on the host's behalf.
- Where do I register in Washington?
- The Department of Revenue issues state business licenses through its online application. Cities and counties such as Seattle run their own short-term rental licensing programs.
Sources
- Occupancy tax collection and remittance by Airbnb in Washington (Tier 1, Airbnb Help Center)
- Retail sales tax (Tier 1, Washington State Department of Revenue)
- Lodging - transient (short-term) (Tier 1, Washington State Department of Revenue)
- Apply for a business license (Tier 1, Washington State Department of Revenue)
- Special hotel/motel tax (Tier 1, Washington State Department of Revenue)
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General information, not tax advice. Confirm with your state or a tax professional.