What is the Virginia state lodging tax rate?

5.3% statewide. Virginia applies 5.3% state sales tax (4.3% state + 1% local) to lodging plus county and city transient occupancy tax of up to 8%. Arlington and Alexandria are at 7% TOT, Virginia Beach at 8%, Fairfax County at 6%. The 2019 marketplace facilitator law extended state collection to Airbnb and Vrbo; transient occupancy tax collection by platforms is robust in NOVA and Hampton Roads, less so in rural Virginia. Coastal cities (Virginia Beach, Sandbridge) require additional STR registration with annual renewal and life-safety attestation.

Do Airbnb and Vrbo collect Virginia 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.

What's the local add-on range in Virginia?

Cities and counties may add 0% to 8% on top of the state rate.

Where can I see the official source?

The authoritative source is the Virginia Department of Revenue at https://www.tax.virginia.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.

Virginia Lodging Tax Calculator

How Virginia lodging tax works

Virginia stacks three components on short-term rental stays under 90 continuous days:

5.3% state sales tax — applies to the room charge. Includes the 4.3% state rate + 1% local share.
Regional sales tax add-on — Northern Virginia (NoVA) and Hampton Roads add 0.7%, and Historic Triangle adds 1%, taking the sales tax base to 6% or 7% in those regions.
Locality transient occupancy tax (TOT) — counties and cities add 2–8% more, dedicated to tourism. This is on top of sales tax.

Effective rates in Virginia’s top STR markets:

Shenandoah Valley — Luray, Front Royal, Harrisonburg: 5.3% state + 5–7% locality TOT = ~10–12%
Virginia Beach (Hampton Roads region): 6% state regional + 8% Virginia Beach TOT + $2/night flat fee = ~14% + $2/night
Northern Virginia — Arlington / Fairfax / Loudoun: 6% NoVA + 7% county TOT = ~13%
Charlottesville / Albemarle: 5.3% + 8% Charlottesville TOT = ~13.3%
Williamsburg (Historic Triangle): 7% state regional + 5% Williamsburg TOT + $2/night fee = ~12% + $2/night

NoVA TOT rates vary by county — Loudoun 7%, Fairfax 4%, Arlington 5.25%. Pull the exact rate by address.

Platform collection

Airbnb and Vrbo collect and remit the 5.3% state sales tax (and regional add-ons in NoVA / Hampton Roads / Historic Triangle) in most cases. Locality TOT is uneven — Arlington, Fairfax, Loudoun, and Charlottesville have platform agreements; Virginia Beach, Norfolk, and most Shenandoah counties typically require the host to register and remit directly.

The Virginia Department of Taxation and city/county Commissioners of Revenue track current coverage. Confirm each tax period.

What this means in practice

For state and regional sales tax — handled by Airbnb and Vrbo.
For locality TOT — register with the Commissioner of the Revenue (county) or the city tax office, file monthly returns, and remit yourself. Most localities require an STR registration in addition to TOT registration.
For direct bookings — handle every layer yourself.
90+ continuous day stays are exempt from the state’s transient occupancy treatment. Local TOT exemption thresholds vary — Charlottesville and Virginia Beach follow 90 days; many counties use 30 days.
Virginia Beach charges a $2/night flat transient occupancy fee in addition to the percentage rate — calculator should add this manually if your property is in Virginia Beach.

How to use the calculator above

Enter your booking subtotal (nightly rate × nights + cleaning fee, before tax).
Set the local add-on rate. Shenandoah = ~5–7%. Virginia Beach = 8% + remember the $2/night flat. NoVA: Arlington = 5.25%, Fairfax = 4%, Loudoun = 7%. Charlottesville = 8%. Williamsburg = 5%.
Read the effective rate. State base differs by region — confirm whether your address is plain 5.3%, NoVA/Hampton Roads 6%, or Historic Triangle 7%.

Source: Virginia Department of Taxation. Verified 2026-05-11. Not tax advice — confirm with a CPA or your Commissioner of the Revenue before filing.