What is the District of Columbia state lodging tax rate?

14.75% statewide. Washington DC applies a single 14.75% sales tax on transient accommodations — no county or sub-jurisdiction add-on, since DC is a unitary jurisdiction. The rate breaks down as 14.75% sales tax dedicated in part to the Convention Center and the Mayor's Office on Latino Affairs grant programs. Both Airbnb and Vrbo collect under DC marketplace facilitator law; you must still register for a DC sales and use tax certificate even if all bookings flow through facilitators. The DC STR Reform Act of 2018 caps non-primary-residence rentals at 90 days per calendar year and requires annual STR licensing through DLCP.

Do Airbnb and Vrbo collect District of Columbia lodging tax for me?

Airbnb and Vrbo collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

Where can I see the official source?

The authoritative source is the District of Columbia Department of Revenue at https://otr.cfo.dc.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

District of Columbia Lodging Tax Calculator

How DC lodging tax works

Washington DC is a federal city — there is no “state” tax, but DC imposes a 14.95% sales tax on transient accommodations (often listed as 14.8% sales + 0.3% TMD Tax in older docs; the consolidated rate as of 2026 is 14.95%). There is no local add-on beyond this — DC is a single taxing jurisdiction. The same rate applies citywide:

Capitol Hill — 14.95% flat. Highest demand during congressional session and inauguration cycles.
Adams Morgan — 14.95% flat. Nightlife and walkability draw.
Dupont Circle — 14.95% flat. Business and embassy-row traffic.
Georgetown, Foggy Bottom, Penn Quarter — all 14.95%.

Stays of 90 consecutive nights or longer are exempt from the transient accommodations tax under DC Code §47-2002.

DC’s 90-day primary-residence rule (critical)

DC has one of the strictest STR regulatory regimes in the country. Under the Short-Term Rental Regulation Act of 2018:

STRs are only permitted at your primary residence.
Non-owner-occupied STRs are capped at 90 days per calendar year.
Owner-occupied rentals (you’re on-site during the stay) are unlimited.
You must obtain a DC Basic Business License STR endorsement before listing.

This is a much bigger compliance issue than the tax itself. The tax stack is simple — the regulatory stack is the constraint.

Platform collection

Airbnb and Vrbo both collect and remit the full 14.95% DC sales tax on transient accommodations under DC’s marketplace facilitator law. For platform bookings, you have zero lodging-tax filings to make. Both platforms also verify your DC STR license number before publishing the listing — without one, the listing is removed.

What this means in practice

Tax filings — none required for Airbnb/Vrbo hosts in DC. The 14.95% is fully handled.
License — you MUST hold a current DC STR Basic Business License before listing. Renewal is biennial.
90-day cap — if your unit is not owner-occupied, you cap out at 90 rental nights per year. The platforms enforce this — they count nights and pause your listing automatically.
Direct bookings — if you book off-platform, you become responsible for the 14.95% remittance via DC Form FR-1200.
90+ night stays — exempt from lodging tax; they also don’t count against the 90-night cap (those are considered long-term housing).

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Leave the local add-on at 0% — DC has no local layer on top.
The 14.95% rate applies citywide; results show the effective rate, tax dollars, and guest total.

Source: DC Office of Tax and Revenue. Verified 2026-05-11. Not tax advice — confirm with a CPA and verify your DC STR license is current before filing.