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Virginia county rules

Mathews County, VA vacation rental rules and taxes

Mathews County, on the Chesapeake Bay, requires a $25 county zoning permit and signed use agreement for every short-term vacation rental, with a local agent who can respond within two hours. Since 2023, each rental must display a fire evacuation route and keep a fire extinguisher. A 2025 proposal would add a yearly business license as the county’s registry. Stays pay 5.3% sales tax plus a 5% lodging tax.

Checked against official sources November 7, 2026
County permit
Zoning permit + use agreement, $25
Guests
2 per bedroom + 2
Subject to building code and health department checks.Source
Agent
Responds within 2 hours
You can be your own agent.Source
Safety
Evacuation route posted, extinguisher
Taxes
5.3% sales + 5% lodging tax

In December 2025 the Planning Commission recommended making a yearly business license from the Commissioner of the Revenue the county’s rental registry, with fines up to $500 for not registering. Ask whether the Board adopted it.

What to do

  1. Get the zoning permit and sign the use agreement

    Before you rent, file the county’s Short-Term Vacation Rental form with Planning and Zoning and pay $25. List your 24-hour phone and an agent (you can be your own) who can respond within two hours when the county calls.Source

    Mathews STVR form (PDF) →

  2. Meet the safety and parking rules

    Display a fire evacuation route in a common area and keep a working 2-A:10-B:C fire extinguisher where guests can reach it. Provide the off-street parking the zoning ordinance requires; guests’ cars, boats, and trailers can’t block road access.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. Mathews County’s lodging tax is 5% (Virginia Tax chart). Ask the Commissioner of the Revenue how direct bookings file it.Source

Fees

Short-term vacation rental zoning permit$25

Source

Inspection checklist

What the inspector looks for, from Mathews County, Virginia’s published checklist.

  • Fire evacuation routeDisplayed in a common area.Source
  • 2-A:10-B:C fire extinguisherWorking, in an accessible spot inside.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.