LicensedRental

Virginia county rules

Madison County, VA vacation rental rules and taxes

Madison County’s zoning allows one short-term lodging unit by right in its conservation, agricultural, and two residential districts, as long as you register and pay the lodging tax; more than one unit needs a special use permit in the conservation and agricultural districts. Stays pay 5.3% sales tax plus the county’s 6% lodging tax.

Checked against official sources November 7, 2026
Market
About 95 Airbnb listings
Madison 65, Syria 30 (AirROI).Source
One rental unit
By right in C-1, A-1, R-1, R-2
If you register with the Commissioner of the Revenue and pay the lodging tax.Source
More than one unit
Special use permit
Only in C-1 and A-1; not allowed in R-1 or R-2.Source
Taxes
5.3% sales + 6% lodging tax
Rate effective July 1, 2026.Source

We read Madison County’s zoning through a third-party copy (Zoneomics), and the definition’s wording is unclear. Confirm with county planning before you buy or list.

The Town of Madison has its own zoning; we haven’t checked it.

What to do

  1. Check your zoning and unit count

    Madison County’s ordinance calls a rental a “short-term lodging unit.” One unit is allowed by right in the C-1, A-1, R-1, and R-2 districts. A second unit or more needs a special use permit and is allowed only in C-1 and A-1. The definition talks about parcels big enough for an extra standalone building (six acres or more in A-1, for example), so ask county planning how it applies to renting your main house.Source

  2. Register with the Commissioner of the Revenue

    Registering and paying the lodging tax regularly is part of the county’s definition of a permitted rental. Follow your HOA covenants and deed restrictions too; the ordinance requires it.Source

  3. Taxes on each stay

    Stays under 90 days owe 5.3% 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. Madison County’s lodging tax is 6% as of July 1, 2026. For direct bookings, file it with the Commissioner of the Revenue. The Town of Madison levies its own 5%; ask the town if your home is inside town limits.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 Spot something out of date?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.