Virginia county rules
Surry County, VA vacation rental rules and taxes
Surry County is studying how to regulate short-term rentals and has surveyed residents to draft future guidelines and ordinances. Stays owe 5.3% sales tax plus any county lodging tax.
Checked against official sources November 7, 2026Surry County’s short-term rental study was still open when we checked in November 2026. We did not search its code.
What to do
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. Ask the Surry County Commissioner of the Revenue whether the county levies a transient occupancy tax and how to file it.Source
Ask about zoning and new rules
Ask Surry County Planning & Community Development whether zoning allows a short-term rental at your address and whether new rules are coming. Check your HOA rules too.Source
Sources
- Retail Sales and Use Tax · Virginia Tax
- Short Term Rentals Survey · Surry County Planning & Community Development
- Virginia Airbnb market data (active listings) · AirROI
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 Spot something out of date?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.