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Nothing in Virginia yet
No Virginia jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.
By state
Short-term rental taxes in Virginia
What you charge guests, who remits it, and what you have to hold.
Step one of five
Virginia is the layer that never changes.
Everything on this page applies right across Virginia, 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 fourWhat Virginia charges statewide
These apply across Virginia. Counties and cities add their own on top, which is where the totals diverge.
| Tax | Rate | Applies to | Confidence | |
|---|---|---|---|---|
| Sales and Use TaxVirginia Department of Taxation | 0.053% | Includes all charges for room rental, including mandatory cleaning fees. | High | Source |
Drawn from the Virginia 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
The statute requires platforms like Airbnb and Vrbo to collect and remit state sales tax, but local transient occupancy taxes are not automatically included and may need to be remitted separately by the owner or platform if the locality contracts with the platform.
| Channel | What you charge | Who remits the state layer | Confidence | |
|---|---|---|---|---|
| AirbnbPlatform is merchant of record | 5.3% state sales and use tax covered by Airbnb, owner may still owe local occupancy tax | The platform | High | Source |
| VrboYou are merchant of record | 5.3% state sales and use tax owed by the owner | You do | High | Source |
| Booking.comYou are merchant of record | 5.3% state sales and use tax owed by the owner | You do | High | Source |
| ExpediaYou are merchant of record | 5.3% state sales and use tax owed by the owner | You do | High | Source |
| GoogleYou are merchant of record | 5.3% state sales and use tax owed by the owner | You do | High | Source |
| WhimstayYou are merchant of record | 5.3% state sales and use tax owed by the owner | You do | High | Source |
| DirectYou are merchant of record | 5.3% state sales and use tax owed by the owner | You do | High | Source |
Still yours to charge: local transient occupancy tax if not remitted by the platform.
Questions owners ask about Virginia
Does Airbnb collect Virginia state lodging tax for me?
Yes, Airbnb collects and remits the Virginia state sales and use tax on behalf of hosts for stays under 90 days. Airbnb does not always collect local occupancy taxes, so owners should check with their locality.
SourceWhat is the Virginia state tax rate for short-term rentals?
The Virginia state sales and use tax on short-term rentals is a combined 5.3%, which includes a 4.3% state tax and a 1% state-administered local option tax. Some regions add an extra state-administered tax, but this is not statewide.
SourceHow is a short-term rental defined for Virginia tax purposes?
A short-term rental in Virginia is generally defined as a stay of less than 90 consecutive days. Stays of 90 days or more with a written contract are exempt from state sales and use tax.
SourceDo I need a Virginia state license or permit for my short-term rental?
Yes, you must register for a Virginia sales and use tax account before renting out accommodations and collecting tax from guests. Registration is free and handled through the Department of Taxation.
SourceWhen are Virginia sales and use tax returns due for short-term rentals?
Returns are due by the 20th of each month following the reporting period. Some filers may qualify for quarterly or annual filing depending on volume.
SourceAre long-term guests exempt from state lodging tax in Virginia?
Yes, bookings for 90 or more consecutive days are exempt from Virginia state sales and use tax if there is a written lease or agreement.
SourceWhat happens if I do not file a Virginia sales and use tax return?
A missing or late return triggers a penalty of at least $10 or 6% per month late, up to 30% of the tax due, plus interest. A return is required even if you had no bookings in a period.
SourceDo I need to file a zero return if I had no bookings?
Yes, you must file a zero return for any period in which you had no rental activity or tax collected. Failure to file can result in penalty and interest.
SourceAre government guests exempt from Virginia lodging taxes?
Stays paid directly by the federal government or Virginia state agencies are generally exempt from state sales tax, but documentation is required.
SourceDoes Vrbo collect Virginia lodging tax for me?
No, Vrbo does not automatically collect or remit Virginia state sales tax. You as the owner are responsible for collecting and remitting the tax unless your locality has a direct agreement with Vrbo.
SourceAfter 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 Virginia is no harder for us to take on than one down the road from our last partner.
See how Corzly manages propertiesWe do not register, file or remit for you, and we are not tax professionals.
Rates and rules change. Confirm with the taxing authority before you rely on any figure here.