Loudoun County, Virginia
Unincorporated Loudoun County, VA vacation rental requirements
Outside its towns, Loudoun County requires a free yearly short-term rental registration and a zoning permit with a floor plan and parking drawing. Renting part of a home you live in (or its accessory unit) is capped at 180 days a year; a home used only as a rental may need a special exception. 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.
Serving food to guests can make the rental a bed and breakfast, which needs Health Department permits.
Rules in Countryside (Sterling) come from the county’s older 1972 zoning ordinance; check the county map to see which ordinance covers you.
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.
Loudoun County (outside the towns)
Register with the county
Register each rental online every year by July 1. It’s free. Owners the state exempts from registering, like those using a licensed real estate agent, still need the zoning permit.Source
Check whether you need a special exception
Renting part of a home that’s lived in, or its accessory unit, is an accessory rental. Renting a whole house used only as a rental is a “commercial whole house” rental, and depending on your zoning district it may need a minor special exception or special exception. Request a pre-meeting through LandMARC if you’re unsure.Source
Apply for the zoning permit
The home needs an assigned address. Submit a floor plan showing the rented rooms and safety features, a parking drawing showing the house, the rental space, and the parking, septic capacity records if you’re not on public sewer, and road access papers for a whole-house rental without frontage on a major road. The mailed fee is $165.Source
Register with the Commissioner of the Revenue
Set up your tax account through the county’s eFile system. Report rental furnishings for business personal property tax every year by March 1. A business license tax applies if you offer more than seven overnight rooms.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, file Loudoun County’s 8% transient occupancy tax every month by the 20th through the county’s eFile system.Source
Fees
$165 zoning permit; registration free
| Zoning permit (mailed application)Online fees are paid through LandMARC. | $165 |
|---|---|
| Annual registration | $0 |
Inspection checklist
What the inspector looks for, from Loudoun County (outside the towns)’s published checklist.
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
- Short-Term Rentals · Loudoun County
- Regulations Adopted for Short-Term Residential Rental Businesses in Loudoun (April 6, 2023, archived) · Loudoun County
- Transient Occupancy Tax · Loudoun County Commissioner of the Revenue
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.