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%.
Other States
Alabama 1 city Arizona 5 cities California 12 cities Colorado 5 cities Florida 10 cities Georgia 3 cities Hawaii 2 cities Illinois 1 city Indiana 1 city Kentucky 1 city Louisiana 1 city Maryland 1 city Massachusetts 1 city Michigan 1 city Minnesota 1 city Missouri 2 cities Nevada 1 city New Jersey 1 city New Mexico 1 city New York 1 city North Carolina 2 cities Oregon 2 cities Pennsylvania 1 city South Carolina 4 cities Tennessee 4 cities Texas 4 cities Utah 2 cities Virginia 1 city Washington 1 city Wisconsin 1 city