Seattle STR Rules
WA · Short-Term Rental Permit, Taxes & Requirements
Seattle requires an operator license and mandates that at least one STR be the host's primary residence. Hosts may operate up to two STRs, but one must be the primary residence.
Permit Requirements
Key Rules for Seattle STR Hosts
- ✓At least one STR must be your primary residence
- ✓May operate a maximum of 2 STRs per operator
- ✓Operator License required — $75/year
- ✓Both platforms and hosts must register with the city
- ✓Platforms must verify license numbers before listing
- ✓Must collect and remit state and local lodging taxes
- ✓No annual night cap
How to Get Started in Seattle
- 1Apply for the Operator License through the Seattle Services Portal (seattle.gov/business-regulations/short-term-rentals)
- 2Pay $75 annual fee
- 3Provide proof of primary residence
- 4Register for WA State excise tax collection
- 5Register for Seattle lodging tax
- 6Display license number on all listings
Tax Breakdown
Estimated effective rate: ~15.6%
- •WA State Retail Sales Tax: 6.5%
- •Seattle City Sales Tax: 3.6%
- •Seattle Lodging Tax: 7% (on lodging portion)
- •WA State Convention Center Tax: 7%
- •Total effective rate: ~15.6%
Note: Airbnb and VRBO typically collect and remit state and city taxes on behalf of hosts in these markets. Verify your platform's tax collection policy.
Enforcement Notes
Seattle requires that at least one STR per operator must be the primary residence. Operators may have a second non-primary STR if they operate two. Platforms must verify license numbers. Enforcement is complaint-driven.
Also check the WA state guide for state-level tax registration, HOA rules, and preemption status.
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