Loudoun County, Virginia
Middleburg, VA vacation rental requirements
Middleburg allows short-term rentals only with a special use permit from Town Council, in single-family homes on lots of at least 10,000 square feet, for no more than 180 nights a year and two-night minimum stays. The application needs a management plan with a floor plan and site sketch. Stays pay 6% sales tax plus an 8% lodging tax.
Checked against official sources November 7, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
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 Middleburg
Write a property management plan
Include a 24-hour responsible party (you on site, or a manager within 20 miles), how you take bookings, in-person check-in, how you collect fees and taxes, a floor plan and site sketch, screening from neighbors, and maintenance plans. Update it at least once a year.Source
Apply for a special use permit
Town Council decides each application and can add conditions. Sign a declaration that the home meets building codes. The Zoning Administrator inspects at least once a year.Source
Get a town business license
Keep a Town of Middleburg business license active while you rent.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. Middleburg collects its own 8% lodging tax (5% town + 3% regional) from short-term rentals. For direct bookings, file with the Town Office every month by the 20th.Source
Inspection checklist
What the inspector looks for, from Town of Middleburg’s published checklist.
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
- Zoning Ordinance Article V, Section 61 (Special Use Permits; Short-Term Rentals) · Town of Middleburg
- Transient Occupancy Tax · Town of Middleburg
- Zoning Ordinance Article X (Residential Districts) · Town of Middleburg
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.