Loudoun County, Virginia
Leesburg, VA vacation rental requirements
Leesburg allows homestays with a home occupation permit, renewed free each year, a pre-inspection, and a parking sketch. Up to six guests a night. Stays pay 6% sales tax plus a 12% lodging tax (9% town + 3% regional).
Checked against official sources November 7, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Leesburg is rewriting its zoning ordinance. Ask the town whether new short-term rental rules, such as a yearly night limit, are coming.
Your licensing checklist
In order: the state, the county, then the town.
Commonwealth of Virginia
Know who pays the tax
When a platform like Airbnb books the stay, it collects and pays the state sales tax and the local lodging tax for you. If guests pay you directly, register with Virginia Tax for sales tax and with your county or city for the transient occupancy tax.Source
Register with your locality if it has a registry
Many counties and cities require short-term rental hosts to register every year. Registration is a simple filing (your name, each address, and the owner’s permission if you lease the home), but listing an unregistered rental can cost up to $500 per violation.Source
Check your zoning
Counties and cities keep their power to decide where short-term rentals are allowed and whether you need a zoning or use permit. HOA and condo rules still apply on top. Pick your area for the local rules.Source
Loudoun County, Virginia
Then your town or area
Towns set their own zoning and some set their own lodging tax. The county’s rules apply outside town limits. Pick your area.
Town of Leesburg
Apply for the homestay permit
Apply in the town’s eTRAKiT portal with a sketch plan showing on-site parking. You don’t have to live in the home, but you or an agent must be reachable in person or by phone while it’s rented.Source
Pass the pre-inspection
The town inspects before it issues the permit. A basement or detached building used for guests must meet the codes for living space.Source
Get a town business license
Keep a Town of Leesburg business license from Finance and Administrative Services. Renting without the permit brings penalties, and the rental must stop until it’s registered.Source
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. For direct bookings, register with the town and file Leesburg’s 9% transient occupancy tax and the 3% regional tax every month by the 20th.Source
House rules for guests
Sources
- Guidelines for sales tax on accommodations (P.D. 21-116) · Virginia Tax
- Short-term rental registries (Va. Code § 15.2-983) · Virginia General Assembly
- Homestay Rental FAQs · Town of Leesburg
- Consumer Taxes (transient occupancy tax) · Town of Leesburg Finance
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.