LicensedRental

Virginia county rules

Arlington County, VA vacation rental rules and taxes

Arlington allows short-term rentals only as an “accessory homestay” in the host’s primary residence, with a $113 permit renewed every year and a county business license. Stays pay 6% sales tax plus an 8.25% transient occupancy tax.

Checked against official sources November 7, 2026
Market
About 990 Airbnb listings
County permit
Accessory Homestay Permit, $113 a year
From the Zoning Division; reapply every year.Source
Who can host
Your primary residence only
You live there at least 185 days a year.Source
Guests
6, or 2 per bedroom if more
Three in a detached accessory building.Source
Taxes
6% sales + 8.25% lodging tax
5% county, 0.25% tourism, 3% regional.Source

What to do

  1. Get the Accessory Homestay Permit

    Apply to the county’s Zoning Division. The permit lasts one year and you renew it with a new application each year. You can book an optional consultation before you apply.Source

    Arlington homestay information for hosts →

  2. Register for a business license

    Register with the Commissioner of the Revenue through the county’s CAPP portal under section code 72.A (Lodging), and fill out the affidavit listing the platforms you use. The license runs to March 1.Source

  3. Taxes on each stay

    Stays under 90 days owe 6% sales tax, and stays under 30 days also owe the local transient occupancy tax. Airbnb collects both on its bookings. If guests pay you directly, file sales tax with Virginia Tax. Arlington’s 8.25% transient occupancy tax is handled by the Commissioner of the Revenue, which will tell you whether you need your own account for direct bookings.Source

Fees

$113 a year

Accessory Homestay Permit$113

In effect since July 1, 2026. Source

Inspection checklist

What the inspector looks for, from Arlington County, Virginia’s published checklist.

  • Working smoke detectors
  • Carbon monoxide detectors
  • Fire extinguishers

House rules for guests

Events
Not allowed
No parties, weddings, banquets, or commercial meetings.Source
Parking
Street parking allowed
Guests must follow residential permit parking rules.Source
Signs
None
No outside sign of the rental, including displays or storage.Source

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.