Short-Term Rental Regulations in District of Columbia
State Overview
District of Columbia does not preempt local STR regulation — each city sets its own rules. The state imposes a 15.95% Sales and Use Tax on Transient Accommodations in addition to any local taxes. Cities in District of Columbia
| City | Permit | Tax Rate | Day Limit | Primary Res. | |
|---|---|---|---|---|---|
| Washington | ✓ Required | 20.4% | 90 days–unlimited (varies by permit type) | Required | → |
District of Columbia's STR Landscape
District of Columbia does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 15.95% Sales and Use Tax on Transient Accommodations in addition to local taxes.
Washington has 2 permit types (Basic Business License with Short-Term Rental Endorsement, Basic Business License with Short-Term Rental: Vacation Rental Endorsement). Primary residence is required for at least one permit type. The combined tax rate is 20.4%.