Virginia, checked October 2, 2026

Virginia transient occupancy tax for short-term rentals: what hosts collect and file

Each Virginia locality imposes its own transient occupancy tax, and the state adds its sales tax to the same stay. A platform that facilitates the booking collects the local tax. It also sends the locality a monthly list of addresses and gross receipts. On direct bookings, the host collects it.^[7]

Sources last checked on October 2, 2026.

State taxNot publishedPlus 1 state levy that applies only in some places or cases
Total by city10.3% to 15%4 of 5 cities publish every rate
Airbnb collectsSales tax and local lodging taxes
Cleaning feeTaxed

Virginia lodging tax

Short-term rental stays in Virginia pay retail sales tax on the total charge for the lodging. Booking company fees are taxed too. A guest who books directly pays the tax to the host. The host reports it on a Virginia sales tax return. When a platform handles the booking, the platform reports the tax on the whole transaction.^[1]

What the state of Virginia charges

State taxes on a short-term rental stay in Virginia
Tax	Rate	Applies to	Long stays	Paid to
Virginia retail sales and use tax on accommodations^[3]	Not publishedThe combined state and local rate is 5.3% across most of Virginia. Central Virginia, Hampton Roads and Northern Virginia pay 6%. Eight localities pay 6.3%. The top rate, 7%, applies in James City County, Williamsburg and York County.	The total charge for the accommodations, including any extra charge made in connection with the stay.	Virginia does not tax rooms a guest keeps for 90 continuous days or more. Once a stay reaches that mark, the host may refund the sales tax already collected.	Virginia Department of Taxation
Transportation district transient occupancy tax^[6]	Not published3% in the Northern Virginia transportation district. In the Hampton Roads transportation district the rate is 1%.	The charge for a room or space suitable for transients, in any locality inside one of those districts.	Section 58.1-1743 sets no stay length of its own. The locality applies it the same way as its local transient occupancy tax.	The locality where the rental sits, which deposits the revenue in the state treasury

Local taxes in 5 Virginia cities

Counties and cities add their own rates. A city with a layer that has no published rate gets no total.

Short-term rental tax layers by city in Virginia
City	Tax layers	Total
Cape Charles short-term rental rules	Virginia sales tax 6.3% Cape Charles transient occupancy tax 4% On top of the 4% rate, the town charges $4 per night for each vacation rental home.	10.3%
Chincoteague short-term rental rules	Virginia sales tax 5.3% Chincoteague transient occupancy tax 5% Under Section 54-252 of the town code, the council sets the rate each year with the budget. Returns and payment go to the town manager by the 20th of each month.	10.3%
Colonial Beach short-term rental rules	Virginia sales tax 5.3% Colonial Beach transient lodging tax Not published Section 20-31 of the town code, in its August 12, 2026 version on Municode, sets the lodging tax at 6%. The town treasurer must receive the return and payment by the 20th of each month.	Not published
Richmond short-term rental rules	Virginia sales tax 6% Richmond transient occupancy tax 8% When an intermediary such as Airbnb handles the booking, it collects, files and remits the city's 8% tax. On direct bookings the provider does, and every provider needs a city business license.	14%
Virginia Beach short-term rental rules	Virginia sales tax 6% Virginia Beach lodging tax 9% Virginia Beach room tax $2 a night In the Sandbridge Special Service District the city lodging tax is 10.5%, for 16.5% with sales tax. City taxes are paid each month, by the 20th.	15% plus $2 a night

Tax on a three-night stay in Virginia Beach

Take 3 nights at $200 plus a $100 cleaning fee in Virginia Beach, the largest Virginia city here with a rate on every layer. The cleaning fee counts toward the taxable amount.

Rent, 3 nights: $600.00
Cleaning fee: $100.00
Taxable amount: $700.00
Virginia sales tax (6%): $42.00
Virginia Beach lodging tax (9%): $63.00
Virginia Beach room tax ($2 a night): $6.00
Tax on the stay: $111.00
Guest pays: $811.00

What Airbnb and Vrbo collect in Virginia

Airbnb

Sales tax and local lodging taxes

Airbnb adds 5.30% to 7.00% Virginia sales tax to reservations of 89 nights or fewer. Its base includes cleaning and guest fees. It also collects every local transient lodging tax.^[8]

Vrbo

Sales tax and local occupancy taxes

Vrbo began collecting Virginia state and local sales tax on July 1, 2019. That collection covers stays under 91 nights. Local transient occupancy taxes followed statewide on September 1, 2021, with exemptions that vary by locality.^[9]

How to register and file in Virginia

Register for sales tax online with Virginia Tax before you take direct bookings. You receive a 15-digit account number and a Certificate of Registration, Form ST-4, to display.^[2]

Filing: Virginia Tax puts each account on a monthly or quarterly schedule, based on its tax liability. The 20th of the month after a period closes is the due date for its return. File electronically, even with no sales.^[2]
Cleaning fees: Any extra charge tied to the rental is part of the room charge, so a cleaning fee billed to the guest is taxed.^[3]
Service fees: The room charge includes any fee a booking company keeps for arranging the stay, whatever it is called. It is the full price charged to the guest before taxes.^[4]

Penalties in Virginia

Filing or paying late adds 6% of the tax owed for each month, up to 30%.^[2]
The minimum penalty is $10. It applies to a late return even when no tax is owed.^[2]
Interest accrues on unpaid tax at the federal underpayment rate plus 2%.^[2]

Calculator

Estimate the tax on a stay in Virginia

Pick a city, then enter the nightly rate, the nights and the cleaning fee.

City in Virginia

This is not tax advice. Confirm the rates with the tax office before you file.

Tax on this stay in Virginia Beach

$111.00

Virginia sales tax (6%)$42.00

Virginia Beach lodging tax (9%)$63.00

Virginia Beach room tax ($2.00 a night)$6.00

Taxable amount, cleaning included$700.00

Guest pays in total$811.00

Virginia Beach short-term rental rules

Who collects it

Airbnb adds 5.30% to 7.00% Virginia sales tax to reservations of 89 nights or fewer. Its base includes cleaning and guest fees. It also collects every local transient lodging tax.

In Virginia Beach

In the Sandbridge Special Service District the city lodging tax is 10.5%, for 16.5% with sales tax. City taxes are paid each month, by the 20th.

What's changing

Announced changes

No change announced as of October 2, 2026.

Asked by hosts

Virginia transient occupancy tax: host questions

Do I collect Virginia sales tax on stays booked through a platform?

No. The law treats the platform as the dealer making the sale, so it collects and remits the tax. Any amount you charge the guest directly stays your responsibility.^[5]

Who sets the transient occupancy tax rate in Virginia?

Each locality imposes its own. On a direct booking, the host states the tax separately on the bill and remits it to the locality.^[7]

Is a three-month stay taxed in Virginia?

Not once it reaches 90 continuous days. At that point the host may refund the sales tax collected and deduct those charges on a later return.^[3]

Where does a Virginia stay carry 7% sales tax?

In James City County, Williamsburg and York County. Most of the state sits at 5.3%.^[2]

Keep exploring

Sources