Accessory Homestay Rentals (Airbnb, VRBO, etc.) Taxes

Accessory homestay rentals are short-term lodging uses that may require zoning approval, business registration, and tax compliance. If you plan to rent out a room or dwelling for short-term stays in Arlington, review the requirements below before you begin operating.

Before You Begin
Before operating an accessory homestay rental, you may need an Accessory Homestay Permit, an Arlington County business license, and compliance with applicable Transient Occupancy Tax (TOT) requirements.
Permit & Registration Requirements

Accessory Homestay rentals may require approval through Arlington County’s Zoning Division before applying for a business license through CAPP. Be sure to use ‘Section Code 72.A – Lodging’ when entering your business activity. 

  • Obtain an Accessory Homestay Permit if required.
  • Register for an Arlington County business license through CAPP.
  • Use Section Code 72.A – Lodging when registering your business activity.
Transient Occupancy Tax (TOT)

Arlington’s Transient Occupancy Tax (TOT) rate is 8.25%.

  • 5% local County TOT
  • 0.25% local tourism TOT
  • 3% state regional TOT

For stays facilitated by an intermediary such as Airbnb, VRBO, or Expedia, the intermediary is generally responsible for collecting and remitting the tax.

*An affidavit is REQUIRED to confirm the intermediary(ies) being used for your rental and will be issued at the time of registration.

Additional Tax Information

Once your application is received, the Commissioner of Revenue’s Office will determine whether your business is also subject to Business Tangible Property Tax.

Business Tax Topics

Need help?

For questions about accessory homestay rentals, business registration, or tax obligations, contact the Business Tax Division at 703-228-3060 or business@arlingtonva.us.

The Commissioner of Revenue’s Office is located at 2100 Clarendon Boulevard, Suite 200, Arlington, VA. Office hours are Monday–Friday, 8:00 a.m.–5:00 p.m. (except holidays).

Make An Appointment

Quick Links

Access the Payment Portal

 

Contact Us

The Commissioner of Revenue’s Office, located in the Bozman Government Center located at 2100 Clarendon Boulevard, Suite 200, Arlington, VA, is open to in-person customers and appointments from Monday through Friday, 8:00 A.M. until 5:00 P.M, except for holidays.  Appointments are being accepted for the Business Division and the DMV Select.  For questions, please call 703-228-3033 or email us.


Department of Real Estate Assessment
2100 Clarendon Boulevard, Suite 611
Arlington, VA 22201
703-228-3920
Email Hours: 8 a.m.-5 p.m., Mon - Fri


Treasurer’s Office
2100 Clarendon Boulevard, Suite 201
Arlington, VA 22201
703-228-4000 703-228-7436 (fax) TTY: 703-228-4611
Email Hours: 8 a.m.- 5 p.m., Mon - Fri

Back to top