LicensedRental

Virginia county rules

Isle of Wight County, VA vacation rental rules and taxes

Isle of Wight County legalized whole-home short-term rentals in December 2023, with a $35 yearly registration and neighbor notice; Smithfield has its own rules. Stays pay 6% sales tax plus a 5% county lodging tax; Smithfield charges its own 6%.

Checked against official sources November 7, 2026
Sales tax
6%
Lodging tax
5% county
Smithfield 6%; Windsor lists 0%.Source
Local rules
County and Smithfield
The county requires yearly registration and neighbor notice; Smithfield caps rentals at 104 nights a year.

Windsor is a separate town; we didn’t check its zoning. Ask the town about rentals, and ask the county whether its 5% lodging tax applies there, since the state chart lists no town tax.

What to do

  1. Then your town or area

    Smithfield and Windsor set their own zoning. Pick your area.

Towns

Full guide

Smithfield

Smithfield allows short-term rentals for no more than 104 nights a year. Renting rooms or part of the home you live in is allowed by right in residential areas; renting a whole house as its main use takes a Town Council special use permit. You need a town business license, $500,000 in liability insurance, and a notarized affidavit. Stays pay 6% sales tax plus the town’s 6% lodging tax.

Full guide

Unincorporated Isle of Wight County

Since December 2023, Isle of Wight County has allowed short-term rentals in its rural and residential districts. You register yearly ($35) and the county notifies your neighbors; if one objects in writing within 30 days, you need a conditional use permit ($1,200). Guests are limited to two adults per bedroom overnight. Stays pay 6% sales tax plus a 5% county lodging tax.

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 Spot something out of date?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.