Short-Term Rental Tax in District of Columbia (DC)
The state-level tax rate on short-term rentals in District of Columbia is 14.9% , consisting of 6.0% sales tax and 14.9% lodging tax. District of Columbia has enacted taxes specifically targeting short-term rentals. Major platforms like Airbnb collect state taxes automatically. With local taxes, the total rate in Washington DC reaches 14.9%. STR operators must register with the state. DC imposes a 14.95% transient accommodations tax on short-term rentals (replacing the old 14.5% rate in 2023). STR operators must register with DCRA and obtain a basic business license. The city actively enforces STR regulations.
Annual Tax Estimate for District of Columbia
The table below shows estimated annual tax obligations at different nightly rates, assuming 65% occupancy (237 nights/year). Estimates are shown for both the state-level rate and the highest local rate (Washington DC).
| Nightly Rate | Gross Revenue | State Tax (14.9%) | Washington DC Tax (14.9%) |
|---|---|---|---|
| $100.00/night | $23,700 | $3,543 | $3,543 |
| $150.00/night | $35,550 | $5,315 | $5,315 |
| $200.00/night | $47,400 | $7,086 | $7,086 |
| $300.00/night | $71,100 | $10,629 | $10,629 |
| $500.00/night | $118,500 | $17,716 | $17,716 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in District of Columbia
The table below shows the tax rate for 1 cities in District of Columbia. Local taxes are minimal or absent, so the state rate of 14.9% applies uniformly.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Washington DC | 0.0% | 14.9% | $29.90 | High | Uniform 14.95% rate across DC. No additional local taxes. Must register as a short-term rental. |
How District of Columbia Compares to Other States
Below is a comparison of District of Columbia with five states that have similar state-level STR tax rates. This comparison helps illustrate where District of Columbia stands relative to other states in terms of tax burden, platform collection, and registration requirements.
| State | State Rate | Sales Tax | Lodging Tax | Platform Collects | Registration |
|---|---|---|---|---|---|
| District of Columbia (DC) | 14.9% | 6.0% | 14.9% | Yes | Required |
| Connecticut (CT) | 15.0% | 6.3% | 15.0% | Yes | Required |
| Hawaii (HI) | 14.3% | 4.0% | 10.3% | Yes | Required |
| Illinois (IL) | 12.3% | 6.3% | 6.0% | Yes | Required |
| Texas (TX) | 12.3% | 6.3% | 6.0% | Yes | Required |
| Rhode Island (RI) | 12.0% | 7.0% | 5.0% | Yes | Required |
Frequently Asked Questions About District of Columbia STR Taxes
What is the short-term rental tax rate in District of Columbia in 2026?
The state-level tax rate on short-term rentals in District of Columbia is 14.9%, consisting of 6.0% sales tax and 14.9% lodging tax. Local taxes can bring the total to 14.9% in cities like Washington DC. At $200/night with 65% occupancy, the state-level tax alone is approximately $7,086 per year.
Does Airbnb collect STR taxes in District of Columbia?
Yes. Airbnb, Vrbo collect DC hotel tax. However, local and county taxes may not be covered by platform collection. Always verify with your local tax authority what taxes your platform collects on your behalf.
Do I need to register my short-term rental in District of Columbia?
Yes. District of Columbia requires STR operators to register with the state. This typically includes obtaining a sales tax permit and/or lodging tax registration. Many cities and counties in District of Columbia also require local STR permits or business licenses. Check with both state and local authorities for specific requirements.
What is the total STR tax rate in Washington DC, District of Columbia?
The total combined tax rate in Washington DC is 14.9%, which includes the 14.9% state rate plus 0.0% in local taxes. Uniform 14.95% rate across DC. No additional local taxes. Must register as a short-term rental. At $200/night with 65% occupancy, this amounts to approximately $7,086 per year in taxes.
How much will I owe in STR taxes in District of Columbia?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (14.9%), a property earning $200/night with 65% occupancy would owe approximately $7,086/year in state taxes alone. In Washington DC, the total tax at the same rate would be approximately $7,086/year. Use our STR tax calculator for a customized estimate.
Calculate Your District of Columbia STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in District of Columbia. Enter your nightly rate and occupancy to see your projected state and local taxes, or browse all 50 states to compare STR tax rates across the country.