Occupancy tax collection and remittance by Airbnb in Washington
State of Washington
Guests who book Airbnb listings that are located in the State of Washington will pay the following taxes as part of their reservation:
- Washington Combined Sales Tax: 7.0-9.6% of the listing price including any cleaning fees (plus guest fees for WA State Sales Tax) for reservations 29 nights and shorter. Washington's combined sales tax is a combination of the state retail sales tax of 6.5% and the local retail sales tax, which varies by county and city. For detailed information, please visit WA.gov.
- Special Hotel/Motel Tax, Convention and Trade Center Tax, Regional Transit Authority Tax, and Tourism Promotion Area Charges: All locally imposed taxes on transient lodging will be collected on reservations in Washington. The Special Hotel/Motel Tax is typically 1-5% of the listing price including any cleaning fees for reservations 29 nights and shorter. Other local taxes vary and are only applicable in certain cities and counties.
Guests who book Airbnb listings that are located in the city of Seattle, WA will pay the following taxes as part of their reservation:
- STR Platform Fee: $4 per night for reservations 28 nights and shorter for certain listing categories. For detailed information, please visit the Seattle Short-Term Rentals website.
Find out more about how occupancy tax collection and remittance by Airbnb works.
Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.
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