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Lodging & occupancy tax

Lodging tax for a short-term rental in Seattle, Washington

What a guest pays on a stay in Seattle, broken into the state rate, the local occupancy tax and the combined total, with the source cited on each field.

Last checked 18 Jul 2026 STR rules in Seattle

The breakdown

Every rate, with its source

Anything not confirmed on an official source shows as Verify with jurisdiction rather than a guess.

State lodging tax rate
Verify with jurisdictionUnverified

Washington state and local sales tax apply to lodging; the STR-applicable state portion was not isolated.

Local transient occupancy tax
Verify with jurisdictionUnverified

Seattle levies a per-night STR tax of 14 USD per night for an entire unit and 8 USD per night for a room; a percentage local TOT figure was not confirmed.

Combined rate a guest pays
10.35%Reported

Reported combined sales and lodging tax of 10.35 percent, plus the per-night STR tax noted above.

Source
Cleaning fee taxable
Verify with jurisdictionUnverified
Marketplace collects and remits
YesReported
Source
Where to register or file
https://www.seattle.gov/business-regulations/short-term-rentalsReported
Source
Tip

Use the occupancy-tax calculator to apply the combined rate to a real nightly rate and see the guest total.

FAQ

Lodging tax questions for Seattle

What is the combined lodging tax on an Airbnb in Seattle?

About 10.35 percent in Seattle, combining the state and local components shown above. Reported combined sales and lodging tax of 10.35 percent, plus the per-night STR tax noted above.

Does Airbnb or Vrbo collect the lodging tax in Seattle?

The marketplace is reported to collect and remit lodging tax for Seattle, but you remain responsible for confirming which taxes are covered and filing any that are not.

Is the cleaning fee taxable in Seattle?

Not confirmed on an official source for Seattle. Verify with the jurisdiction.

LodgeDeck reports publicly available short-term rental rules and lodging tax rates and cites the source of each field. It is not legal or tax advice and it does not replace your own review. Ordinances and tax rates change often and automated collection can lag, so every field shows the source it came from and a confidence flag, and unconfirmed values are marked Unverified. Confirm with the jurisdiction before you rely on a rule or rate.

See the short-term rental rules in Seattle

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