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Virginia county rules

New Kent County, VA vacation rental rules and taxes

New Kent’s zoning has no short-term rental use; it defines a “tourist home” as a private dwelling with paid overnight stays for up to 14 guests. Stays pay 6% sales tax plus a 2% lodging tax.

Checked against official sources November 7, 2026
County rental rules
No short-term rental use
The code’s closest use is a “tourist home,” up to 14 overnight guests.Source
Taxes
6% sales + 2% lodging tax

What to do

  1. Ask how your rental is classified

    Ask New Kent County Planning whether a whole-home short-term rental counts as a tourist home or bed and breakfast in your zone, and whether that use needs a permit.Source

  2. 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. New Kent’s transient occupancy tax is 2%. For direct bookings, ask the Commissioner of the Revenue how to file.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 Spot something out of date?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.