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

Are you renting out an Arlington address for short-term transient stays (Airbnb, VRBO, etc.)?

 If you’re offering short-term lodging in an Arlington home, you need to do the following: 

  • obtain an Arlington County business license under Section Code 72.A – Lodging by registering online through our Customer Assessment and Payment Portal (CAPP) . For more information about business taxes, contact the Business Tax Division at the Office of the Commissioner of Revenue at 703-228-3060

Once your business license application is received, you’ll be contacted by the Commissioner of Revenue's office to determine if you are also subject to business tangible property tax

Effective May 1, 2021, the Arlington County Transient Occupancy Tax (TOT) is 8.25%. The 8.25% rate includes the 5% local County TOT, the 0.25% local tourism TOT, and the 3% state regional TOT. It is collected and remitted to Arlington based on the total price paid by the ultimate consumer for the use or possession of any room or space used for lodging, regardless of the number of transients accommodated per night. 

Following the most recent amendment to Virginia statute effective October 1, 2022, when any accommodation is facilitated by an accommodations intermediary, such as Airbnb and Expedia, the intermediary shall collect the tax and remit it to Arlington.