Short-term rental rules · Seattle, Washington
Short-term rentals in Seattle, explained properly.
Seattle requires a Short-Term Rental Operator's License plus a Business License Tax Certificate under Seattle Municipal Code 6.600, effective since 2019. Operators are limited to two dwelling units, with at least one serving as their primary residence (lived in more than six months a year); rented rooms without a separate kitchen or bathroom don't count toward that cap. Non-primary dedicated units must also register under the Rental Registration and Inspection Ordinance (RRIO). Combined guest-facing taxes run to roughly 23.6% when state sales tax, Seattle lodging tax, and the King County Convention and Trade Center tax are stacked together.
Draft. These rules were compiled from the official sources listed below but have not yet been checked line by line. Confirm with the city before making decisions.
At a glance
What you need to know before you buy or list
| Question | Answer |
|---|---|
| Short-Term Rental Operator's License required | A regulatory Short-Term Rental Operator's License is required under Seattle Municipal Code 6.600 (effective January 1, 2019), issued by the Department of Finance and Administrative Services, in addition to a Business License Tax Certificate[1] |
| Two-unit cap per operator | Operators are limited to two dwelling units total, and at least one of those units must serve as the operator's primary residence; rented rooms without a separate kitchen or bathroom do not count toward the two-unit limit[2] |
| Primary residence defined as 6+ months lived in | A primary residence is defined as the property where the operator actually lives and manages daily life for more than half the year (roughly six months), not simply a property they own; documentation such as a driver's license, utility bills, or voter registration may be required to verify this[2] |
| RRIO registration for non-primary units | A short-term rental that is not within the operator's own home (a separate house, condo, basement apartment, or backyard cottage) must be registered under Seattle's Rental Registration and Inspection Ordinance (RRIO) program[1] |
| RVs, tents, garages, boats, and other non-dwelling spaces prohibited | Short-term rentals may not operate out of RVs, tents, garages, boats, or other non-dwelling spaces; floating residences and waterfront properties regulated under the Shoreline Code, caretaker's quarters in commercial/industrial buildings, and live-work units are also excluded[1] |
| License fee: $75 per unit per year | The Short-Term Rental Operator's License costs $75 per dwelling unit annually, separate from the Business License Tax Certificate, whose cost varies by gross revenue[2] |
| License numbers must be displayed on listings | Both the Short-Term Rental Operator's License number and the Business License Tax Certificate number must be displayed on all listings; booking platforms such as Airbnb and Vrbo are required to verify operator license status before allowing listings to go live[3] |
| Safety equipment and code compliance | Properties must have functional smoke and carbon monoxide detectors and fire extinguishers, and must comply with applicable parking, noise, housing, building maintenance, health, and fire code regulations[3] |
| Combined guest-facing tax burden | A secondary source estimates the total combined tax burden on short-term rental guests at roughly 23.6%, comprising Washington State sales tax (6.5%), Seattle's lodging tax (10.1%), the King County Convention and Trade Center tax (7%), and Washington's Business & Occupation gross-receipts tax (approximately 0.471%); this breakdown has not been confirmed against an official current rate schedule[4]Confirming |
| Last researched | September 25, 2026 |
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Detailed rules
The full picture, section by section
Eligibility & unit limits
| Two-unit limit, one must be primary residence | An operator may hold licenses for at most two dwelling units citywide, and at least one of those two must be the operator's own primary residence where they live more than six months a year[2] |
|---|
Licensing & application
| Two separate licenses required | Operators need both a Short-Term Rental Operator's License (the SMC 6.600 regulatory license) and a general Seattle Business License Tax Certificate; a Washington State Department of Health transient accommodation license may also be required depending on the property[1] |
|---|
Taxes & fees
| Washington Department of Revenue taxes apply | Short-term rental income is subject to Washington Department of Revenue taxes in addition to city licensing fees and lodging taxes; operators should consult the Department of Revenue's short-term rental tax guidance directly for current filing requirements[1]Confirming |
|---|
Enforcement & penalties
| Fines for operating without a license | Operating without the required Short-Term Rental Operator's License carries a $500 fine for a first violation and $1,000 for subsequent violations; operating without a business license adds an additional $513 penalty; general code compliance violations (parking, noise, housing, building maintenance) carry fines of $150 to $500 per day plus inspection charges[2][1] |
|---|
Changes
Recent and pending changes
The City of Seattle's own 'Short-Term Rentals' construction-and-inspections webpage covering SMC 6.600 is the primary official source to monitor. Several details in this pass — the exact two-unit cap and license fee figures, and the combined tax rate breakdown — come from secondary compliance-guide sources rather than the city's own fee schedule or Washington Department of Revenue pages, and should be confirmed directly. Any change to the two-unit cap, the primary-residence occupancy threshold, or a move toward per-neighborhood caps on non-primary-residence (Type 2 style) units would be a high-impact change for subscribers watching this market.
Sources
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This page is general information compiled from official sources, not legal or tax advice. HOA rules, deed restrictions and zoning for a specific property can be stricter. Confirm with the local permitting office and a qualified professional before buying or listing a property.