Short-term rental & Airbnb taxes in Seattle, WA (2026)
Short-term rental guests in Seattle pay roughly 16.17% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| 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 Seattle has no separate city STR tax - Council repealed Ordinance 125442 in June 2018 after state HB 2015 (2018) extended the convention center tax to STRs.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% in most of the rest of King County; Bellevue is 5.8% per DOR's lodging flyer). 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, but effective Jan. 1, 2026 (Seattle Shield Proposition 2, approved by voters Nov. 2025) the city taxable threshold rose from $100,000 to $2 million of annual taxable revenue, with a $2 million standard deduction above the threshold and higher rates (e.g., retailing 0.342% for 2026-2032) - so most small STR operators now owe no Seattle city B&O tax. | 0.471% | host |
What will guests pay on a Seattle stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
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.
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Verified July 12, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Seattle and your booking platform.