Seattle Short-Term Rental Laws (2026)
Permits, taxes, caps, and penalties for Airbnb & vacation rentals in Seattle, Washington — from official sources, with citations. Reviewed 2026-07-03.
Permitted with Conditions
Short-term rentals are legal in Seattle but capped at two units per operator (your primary residence plus one more), with mandatory city licenses and full state lodging taxes.
Can you operate a short-term rental in Seattle?
Seattle allows short-term rentals (stays under 30 consecutive nights) citywide under Ordinance 125490, but limits how many units one operator can run. Most operators may rent at most two dwelling units: their primary residence plus one secondary unit. Operators who were legally renting before September 30, 2017 may qualify for limited legacy exceptions to the cap.
Two-unit cap per operator
An operator may run up to two short-term rental units â one must be their primary residence, the other a single secondary unit they don't live in. Individual rooms without their own kitchen and bathroom rented inside the primary residence don't count against the cap.
Legacy exceptions for pre-2017 operators
Units legally operating as short-term rentals before September 30, 2017 may exceed the two-unit cap if the operator documents STR use in the 12 months before that date.
Short-term rental defined as under 30 nights
A short-term rental is a home or part of a home rented for a fee for fewer than 30 consecutive nights. Longer stays fall outside the STR rules.
Certain unit types prohibited
STRs are banned in live-work units, commercial/industrial caretaker quarters, houseboats and shoreline-restricted waterfront residences, and non-dwelling spaces like RVs, tents, garages, or boats. Renter-occupied units generally can't be sublet as STRs except limited pre-Sept 2017 cases in the Downtown Urban Core.
Permits & licenses in Seattle
Seattle requires two city credentials for hosts: a general business license tax certificate and an STR operator regulatory license (per unit, renewed annually). Booking platforms operating in Seattle need a separate platform license and pay the city per booked night. Non-primary-residence units must also be registered under the Rental Registration and Inspection Ordinance (RRIO).
- 1
Get a Seattle business license tax certificate
Required before the STR license; the city advises waiting about 48 hours after applying before starting the STR license application. A fee applies (see source).
- 2
Register non-primary units with RRIO
Any unit that is not your primary residence must have Rental Registration and Inspection Ordinance registration first.
- 3
Apply for the STR operator regulatory license
Apply via the Seattle Services Portal at $75 per unit, valid 12 months. Legacy operators must submit documentation of pre-Sept 30, 2017 operation.
- 4
Post your license number on every listing
Display the license in the format STR-OPLI-##-###### on all platform listings, and follow operating standards like posting safety info and a local contact number.
- 5
Register with WA Department of Revenue
Hosts renting under 30 days at a time who advertise, use a property manager, or enter rental contracts must register with DOR for state tax reporting.
Fees: STR operator regulatory license: $75 per unit per year. Platform license: $4.00 per booked night, remitted quarterly by platforms. Business license tax certificate and RRIO fees apply (see sources).
Short-term rental taxes in Seattle
Stays under 30 consecutive days are retail transactions in Washington: hosts owe Retailing B&O tax and must collect retail sales tax plus location-based lodging taxes. In King County, the convention and trade center tax applies to all short-term rental units regardless of size since January 1, 2019. Taxable charges include cleaning, pet, and full-night no-show fees. Platforms may collect some taxes â confirm your listing platform's remittance and still register and report with DOR.
| Level | Tax | Rate | Collected by | Filing |
|---|---|---|---|---|
| State | Retail sales tax (state + local combined) | Rate varies by location â use DOR Tax Rate Lookup | Varies | Reported on WA DOR excise tax return |
| State | Retailing B&O tax | Rate applies (see source); small business B&O credit may reduce it | Host | Reported on WA DOR excise tax return |
| District | Convention and trade center tax (King County) | Rate applies (see source); imposed on all lodging units since Jan 1, 2019 | Varies | Collected from guests on stays under 30 days; remitted via DOR |
| City | Seattle STR platform fee ($4.00/booked night) | $4.00 per night booked (a city fee paid by platforms, not a guest tax) | Platform | Platforms remit quarterly to the City of Seattle |
These rules change — Seattle can amend them any month.
Compliance Watch monitors Seattle's official sources and emails you the day permits, caps, or taxes change: what changed, old vs. new, and what to do. $49/yr per property, 100% credited toward Tenby.
Watch my WA property →Operating rules
Display license number on all listings
Every listing must show the operator license in the STR-OPLI-##-###### format; platforms report licensed operator lists and URLs to the city monthly.
§ SMC 6.600
Post safety information and local contact
Operators must post basic safety information in the unit and provide guests a local contact phone number.
§ Short-Term Rental Director's Rules
Annual license renewal per unit
The $75-per-unit operator license is valid for 12 months and must be renewed; keep the underlying business license tax certificate current too.
§ SMC 6.600
Charge and remit taxes on all lodging fees
Cleaning, pet, smoking, damage-waiver, early/late departure, and full-night no-show fees are all subject to sales and lodging taxes, not just the nightly rate.
Penalties for illegal short-term rentals in Seattle
Seattle enforces licensing with escalating per-violation fines, and operating without the underlying business license carries its own citation. Platforms face reporting and fee obligations with the city, giving Seattle visibility into unlicensed listings.
- ⚠$500 penalty for a first instance of operating a short-term rental without the regulatory license
- ⚠$1,000 penalty for each subsequent unlicensed-operation violation
- ⚠$513 citation for operating without a Seattle business license tax certificate
- ⚠Platforms must report licensed operators monthly and nights/fees quarterly, so unlicensed listings are visible to the city
Official sources
- [1]Short-Term Rentals â Business Regulations, City of Seattle (FAS)
- [2]Short-Term Rentals â Seattle Dept. of Construction & Inspections (zoning/SMC 23.42.060)
- [3]Seattle Services Portal â Short Term Rental or Network Company Licenses
- [4]WA DOR â Lodging guide: Transient (short-term) lodging
- [5]WA DOR â Lodging guide: Personal home rentals
- [6]WA DOR â Convention and trade center tax
Summarized from the official sources above as of 2026-07-03. Informational, not legal advice — always confirm requirements with the jurisdiction before acting.
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