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%.

Popular Short-Term Rental Markets

High-demand markets in other states — compare their permit, tax, and day-limit rules:

Other States

Alabama 2 cities Alaska 1 city Arizona 8 cities Arkansas 3 cities California 28 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities Florida 24 cities Georgia 6 cities Hawaii 4 cities Idaho 3 cities Illinois 2 cities Indiana 2 cities Kentucky 2 cities Louisiana 1 city Maine 4 cities Maryland 3 cities Massachusetts 6 cities Michigan 4 cities Minnesota 1 city Mississippi 2 cities Missouri 4 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 5 cities North Carolina 7 cities Ohio 3 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 4 cities Rhode Island 2 cities South Carolina 7 cities South Dakota 2 cities Tennessee 7 cities Texas 13 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 4 cities West Virginia 1 city Wisconsin 4 cities Wyoming 1 city