Short-Term Rental Taxes and Licenses in District of Columbia

Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

District of Columbia is the layer that never changes.

Everything on this page applies right across District of Columbia, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What District of Columbia charges statewide

These apply across District of Columbia. Counties and cities add their own on top, which is where the totals diverge.

Tax	Rate	Applies to	Confidence
Transient Accommodations TaxDC Office of Tax and Revenue	14.95%	Total amount received for the room or property, including cleaning fees and other mandatory charges.	High	Source

Drawn from the District of Columbia jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

There are no local lodging taxes. The state layer is all that applies.

Channel	What you charge	Who remits the state layer	Confidence
AirbnbPlatform is merchant of record	Airbnb collects and remits the full 14.95% Transient Accommodations Tax.	The platform	High	Source
VrboYou are merchant of record	14.95% of listing price, including cleaning fees, must be collected and remitted by the owner.	You do	High	Source
Booking.comYou are merchant of record	14.95% of listing price, including cleaning fees, must be collected and remitted by the owner.	You do	High	Source
ExpediaYou are merchant of record	14.95% of listing price, including cleaning fees, must be collected and remitted by the owner.	You do	High	Source
GoogleYou are merchant of record	14.95% of listing price, including cleaning fees, must be collected and remitted by the owner.	You do	High	Source
WhimstayYou are merchant of record	14.95% of listing price, including cleaning fees, must be collected and remitted by the owner.	You do	High	Source
DirectYou are merchant of record	14.95% of listing price, including cleaning fees, must be collected and remitted by the owner.	You do	High	Source

Questions owners ask about District of Columbia

Does Airbnb collect and pay the DC lodging tax for me?

Yes. Airbnb collects and remits the DC Transient Accommodations Tax of 14.95% on all eligible bookings in Washington DC.

Source

What is the state lodging tax rate in Washington DC?

The DC Transient Accommodations Tax is 14.95% of the total price paid by the guest, including cleaning fees.

Source

What counts as a short-term rental in Washington DC?

A rental is considered short-term in DC if it is for less than 90 consecutive days to the same occupant. Rentals of 90 days or more are exempt from the tax.

Source

Do I need a state license to operate a short-term rental in DC?

Yes. Hosts must obtain a Short-Term Rental or Vacation Rental license from the DC Department of Licensing and Consumer Protection. This is required before listing a property for rent.

Source

Do I need to register for a tax account with the Office of Tax and Revenue?

Yes. All DC short-term rental operators must register for a Combined Business Tax Registration to pay the Transient Accommodations Tax, even if listing on a marketplace.

Source

When are tax returns due for DC short-term rentals?

Monthly returns for the Transient Accommodations Tax are due by the 20th of the month following the reporting period. A return is required every month, even if there are no rentals.

Source

Are long-term stays exempt from the DC lodging tax?

Yes. Stays of 90 consecutive days or more in the same unit are exempt from the Transient Accommodations Tax.

Source

Do I need to file a tax return if I had no short-term rental bookings this month?

Yes. DC requires a return to be filed for every month, even if no tax is due for that period.

Source

Does the Transient Accommodations Tax apply to cleaning fees?

Yes. The tax applies to the total amount charged to the guest, including cleaning and other mandatory fees.

Source

Are stays by government employees exempt from the DC lodging tax?

Yes. Rentals to the United States or DC government or their employees on official business are exempt from the tax.

Source

Already researched

Nothing in District of Columbia yet

No District of Columbia jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often

Channel tax settingsRates entered on each platform, direct included Once

Pricing against the marketRates moved as comps, events and pace change Daily

Guest messagingEnquiries, check-ins, problems at 2am 24/7

Listings and distributionContent, photos and settings across every channel Ongoing

Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout

Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in District of Columbia is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.