Short-Term Rental Laws in Seattle, WA (2026)
Short-term rentals (stays under 30 nights) are legal citywide in Seattle, but every operator needs both a Seattle business license tax certificate and a Short-Term Rental Regulatory License (operator's license) costing $75 per unit, renewed annually. The biggest restriction is a two-unit cap: an operator may run at most two dwelling units they own, and if operating two, one must be their primary residence (limited 'legacy' exceptions exist for units operating before Sept. 30, 2017). Always confirm current requirements with the city before operating.
Seattle STR rules at a glance
| Legal status | Allowed with permit |
|---|---|
| Permit required | Yes |
| Permit name | Short-Term Rental Regulatory License (Operator's License) |
| Permit fee | $75 |
| Renewal | Annual |
| Owner occupancy required | No |
| Primary residence only | No |
| Max units per owner | 2 |
| Total occupancy taxes | ~16.17% of gross revenue |
| Insurance | Washington state law (RCW 64.37.050) requires STR operators to maintain primary liability insurance of not less than $1,000,000 in the aggregate, or to conduct all rental transactions through a platform that provides equal or greater coverage. Seattle's license application also requires a declaration that the unit meets building and life-safety codes. |
| Enforcement | The Department of Finance and Administrative Services (FAS) licenses operators; SDCI enforces land-use rules. The operator license number (format STR-OPLI-##-######) must be posted on every listing, and platforms may remove listings with missing/incorrectly formatted numbers. Platforms must file monthly reports identifying every licensed operator, listed unit and listing URL, plus quarterly reports of operators and nights booked - giving the city a data trail to detect unlicensed units. Operating without the regulatory license may result in enforcement actions and fines; SDCI land-use violations draw daily fines plus inspection costs if not corrected. |
| Current rules effective | 2019-01-01 |
What will guests pay in taxes on a Seattle stay?
Itemized occupancy taxes for Seattle, WA — enter your nightly rate to see the real cost breakdown.
Seattle occupancy tax calculator
| Gross rent | $450.00 |
| Washington state + local retail sales tax on lodging (Seattle location 1726) (8.7%)· usually collected by platform | $39.15 |
| King County Convention and Trade Center Tax (Seattle rate) (7%)· usually collected by platform | $31.50 |
| Washington B&O tax (Retailing classification, state) (0.471%)· host remits | $2.12 |
| Total tax (16.17%) | $72.77 |
| Guest pays | $522.77 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Permits & licensing
Seattle requires Short-Term Rental Regulatory License (Operator's License) to operate a short-term rental — the fee is $75, renewed annual.
$75 per unit, valid one year. A Seattle business license tax certificate is also required before applying (fee varies by gross revenue; Airbnb's Seattle guide cites $55/year). Units that are not the operator's primary residence (or a portion of it) must also be registered under the Rental Registration and Inspection Ordinance (RRIO). Bed-and-breakfasts that list on STR platforms need a separate $75/year B&B operator's license. Platforms (Airbnb, Vrbo, etc.) pay their own quarterly license fee of $4.00 per night booked; this is charged to platforms, not hosts.
Zoning & location rules
STRs are allowed in most lawfully established dwelling units citywide (houses, condos, apartments, ADUs/DADUs). The Land Use Code (SMC 23.42.060, effective Jan. 2018) prohibits STRs in non-dwelling spaces (RVs, tents, garages, boats), live-work units, caretaker's quarters in commercial/industrial buildings, and floating on-water/waterfront residences where the Shoreline Code prohibits lodging. Operators must own their units: renters may not obtain STR operator licenses except legacy operators living in the Downtown Urban Core whose units operated before Sept. 30, 2017. Legacy units legally operating before Sept. 30, 2017 (documented via a rental registry) qualify for limited zone-based exceptions to the two-unit cap. Seattle has no annual night cap and no citywide minimum-stay rule; a stay of fewer than 30 consecutive nights is what defines an STR.
Taxes
| Tax | Rate | Who collects |
|---|---|---|
| Washington state + local retail sales tax on lodging (Seattle location 1726)Derived component: WA DOR's Q3 2026 lodging flyer lists Seattle short-term rentals at a 15.7% total lodging tax rate, of which 7% is the convention center tax, leaving 8.7% combined state/local sales tax on lodging (lodging composition differs from Seattle's general retail rate). Airbnb/Vrbo collect and remit WA state and local taxes for platform bookings; hosts must register with DOR and remit themselves on direct bookings. Seattle has no separate city STR tax - Council repealed Ordinance 125442 in June 2018 after state HB 2015 (2018) extended the convention center tax to STRs. | 8.7% | platform |
| King County Convention and Trade Center Tax (Seattle rate)Effective Jan. 1, 2019 all lodging businesses in King County, including short-term rentals regardless of size, must collect this tax; the Seattle rate is 7% (2.8% elsewhere in King County). Included in DOR's 15.7% total lodging tax rate for Seattle STRs. Collected by platforms for platform bookings; host remits on direct bookings. | 7% | platform |
| Washington B&O tax (Retailing classification, state)Transient lodging income is taxable under the Retailing B&O classification (state rate 0.00471). This is a tax on the operator's gross receipts, not a guest occupancy tax - platforms do not pay it for hosts. Seattle also levies its own city B&O tax on businesses above its revenue threshold. | 0.471% | host |
Enforcement & penalties
The Department of Finance and Administrative Services (FAS) licenses operators; SDCI enforces land-use rules. The operator license number (format STR-OPLI-##-######) must be posted on every listing, and platforms may remove listings with missing/incorrectly formatted numbers. Platforms must file monthly reports identifying every licensed operator, listed unit and listing URL, plus quarterly reports of operators and nights booked - giving the city a data trail to detect unlicensed units. Operating without the regulatory license may result in enforcement actions and fines; SDCI land-use violations draw daily fines plus inspection costs if not corrected.
Operating an STR (or a platform-listed B&B) without the required regulatory license: $500 penalty for the first violation, $1,000 for second and subsequent violations. Operating any business without a Seattle business license tax certificate: $513 citation. Land Use Code violations enforced by SDCI: fines of $150 to $500 a day plus inspection costs if problems are not corrected within specified timeframes.
⚠️ HOA/condo rules may prohibit STRs regardless of city law.
Recent rule changes in Seattle
January 19, 2026
HB 2559 (local-option 4% STR tax) reintroduced in 2026 session - not enacted
HB 2559 would let cities and counties impose an excise tax of up to 4% on short-term rental lodging booked through platforms, starting April 2027, to fund affordable housing. Reintroduced Jan. 19, 2026; passed House Finance Jan. 29 and was referred to House Appropriations Feb. 3, 2026, with no further action recorded as of July 2026. It is NOT law - Seattle STR tax rates are unchanged - but Airbnb has funded a PAC opposing it and the proposal keeps returning each session.
Official source →February 12, 2025
2025 session: local-option STR tax bill (SB 5576) passed WA Senate but died
In the 2025 session, SB 5576 - a local-government-option short-term rental lodging tax (companion effort originally proposed as a 6% statewide tax, amended to 4%) - passed the state Senate in February 2025 but failed to reach final passage before adjournment. No new STR tax took effect; the effort was revived in 2026 as HB 2559.
Official source →
Frequently asked questions
›Is Airbnb legal in Seattle?
Yes — Airbnb and other short-term rentals are legal in Seattle, WA, but you must obtain a Short-Term Rental Regulatory License (Operator's License) before operating. Always confirm current requirements with the city before operating.
›Do I need a permit for a short-term rental in Seattle?
Yes. Seattle requires a Short-Term Rental Regulatory License (Operator's License) to operate a short-term rental, which costs $75 and must be renewed every year. Always confirm current requirements with the city before operating.
›How much does a Seattle short-term rental permit cost?
The Short-Term Rental Regulatory License (Operator's License) costs $75 (annual renewal). $75 per unit, valid one year. A Seattle business license tax certificate is also required before applying (fee varies by gross revenue; Airbnb's Seattle guide cites $55/year). Units that are not the operator's primary residence (or a portion of it) must also be registered under the Rental Registration and Inspection Ordinance (RRIO). Bed-and-breakfasts that list on STR platforms need a separate $75/year B&B operator's license. Platforms (Airbnb, Vrbo, etc.) pay their own quarterly license fee of $4.00 per night booked; this is charged to platforms, not hosts.
›Can I Airbnb a non-primary residence in Seattle?
Yes — Seattle does not limit short-term rentals to primary residences, although each owner is capped at 2 units. Zoning and other restrictions may still apply. Always confirm current requirements with the city before operating.
›What taxes do short-term rental hosts pay in Seattle?
Hosts in Seattle are subject to: Washington state + local retail sales tax on lodging (Seattle location 1726) (8.7%), King County Convention and Trade Center Tax (Seattle rate) (7%), Washington B&O tax (Retailing classification, state) (0.471%) — roughly 16.17% total on gross rental revenue. Platforms like Airbnb collect some of these automatically; check each line's collection method on this page.
›What happens if I operate a short-term rental illegally in Seattle?
Operating an STR (or a platform-listed B&B) without the required regulatory license: $500 penalty for the first violation, $1,000 for second and subsequent violations. Operating any business without a Seattle business license tax certificate: $513 citation. Land Use Code violations enforced by SDCI: fines of $150 to $500 a day plus inspection costs if problems are not corrected within specified timeframes. The Department of Finance and Administrative Services (FAS) licenses operators; SDCI enforces land-use rules. The operator license number (format STR-OPLI-##-######) must be posted on every listing, and platforms may remove listings with missing/incorrectly formatted numbers. Platforms must file monthly reports identifying every licensed operator, listed unit and listing URL, plus quarterly reports of operators and nights booked - giving the city a data trail to detect unlicensed units. Operating without the regulatory license may result in enforcement actions and fines; SDCI land-use violations draw daily fines plus inspection costs if not corrected.
Seattle's STR rules changed 2 times recently.
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Related
Nearby covered cities
- Vancouver, WAPermit required
- Camas, WAPermit required
- Portland, ORPrimary residence only
- San Francisco, CAPrimary residence only
- Los Angeles, CAPrimary residence only
Sources
- Short-Term Rentals - Business Regulations (City of Seattle, FAS)retrieved July 9, 2026
- Short-Term Rentals - Common Code Questions (Seattle SDCI)retrieved July 9, 2026
- City of Seattle FAS Director's Rule STR-1, Primary Residence (SMC 6.600.030)retrieved July 9, 2026
- RCW Chapter 64.37 - Short-Term Rentals (Washington State Legislature)retrieved July 9, 2026
- WA Department of Revenue - Lodging rates and changes flyer, Q3 2026 (July 1 - Sept. 30, 2026)retrieved July 9, 2026
- WA Department of Revenue - Convention and trade center taxretrieved July 9, 2026
- Washington Legislature - HB 2559 bill summary (local-option STR tax for affordable housing)retrieved July 9, 2026
- Airbnb Help Center - Seattle, WAretrieved July 9, 2026
This page is informational only and is not legal, tax, or financial advice. Rules change and enforcement varies — verify current requirements with Seattle and a qualified professional before operating.