Short-term rental rules · Seattle, Washington
Short-term rentals in Seattle, explained properly.
Seattle requires a Short-Term Rental Operator's License ($75 per unit, renewed annually) plus a Business License Tax Certificate under Seattle Municipal Code 6.600, in effect since January 1, 2019. Most operators may run at most two units: their own primary residence and one additional unit, with limited exceptions for short-term rentals legally operated before September 2017; rented rooms without their own kitchen and bathroom don't count toward that cap. Dedicated units that are not the operator's primary residence must also register under the Rental Registration and Inspection Ordinance (RRIO), and zoning prohibits short-term rentals in some areas. Guests pay Washington retail sales tax plus a 7% King County convention and trade center tax; the Department of Revenue lists Seattle's total lodging tax rate at 15.7%. Seattle has no separate per-night short-term rental tax.
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 | Most operators may run two units: their own primary residence (which can include an attached or detached ADU they live in) and one secondary unit they do not live in. Rented rooms without their own kitchen and bathroom do not count toward the two units and need no extra license. Limited exceptions to the cap exist for short-term rentals legally operated before September 2017 [2] |
| Primary residence: your usual home, proven with two documents | Seattle's Director's Rule STR-1 defines primary residence as a person's usual place of return, where they make their home and conduct daily affairs such as paying bills and receiving mail. Operators must provide two supporting documents verifying the address (for example a tax return, voter registration, driver's license or state ID, lease or mortgage, bank statement, pay stub or vehicle registration) when they apply or renew. The rule does not set a minimum number of days; some secondary guides describe it as more than six months a year, but the city's rule does not say that [3] |
| 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 spaces that are not dwelling units. Floating on-water residences, waterfront residences and other areas where lodging is prohibited are excluded, as are caretaker's quarters in commercial or industrial buildings and live-work units. The unit must also comply with the Land Use Code, whose zoning restrictions prohibit short-term rental activity in some areas [1] [2] |
| License fee: $75 per unit per year | The Short-Term Rental Operator's regulatory license costs $75 per unit and must be renewed annually. This is separate from the Business License Tax Certificate, whose cost varies by gross revenue [2] |
| License number must be posted on every listing | The city-issued Short-Term Rental Operator License number must be posted on every listing that advertises the unit, in the format STR-OPLI-##-###### (for example STR-OPLI-21-000123). Platforms must report their licensed Seattle operators to the city monthly and pay the city $4 for each night booked, quarterly [2] |
| Safety information, CO alarms and code compliance | Seattle requires operators to post basic safety information and a local contact number for guests in the unit, and the unit must meet current building and safety codes. Washington law (RCW 64.37.030) also requires carbon monoxide alarms under RCW 19.27.530, a guest contact available during the stay, and a posted notice with the street address, emergency numbers, a floor plan showing fire exits and escape routes, maximum occupancy and the operator's contact. Under RCW 64.37.050, operators must carry at least $1 million in primary liability insurance or book every stay through a platform that provides equal or greater coverage [2] [4] [5] |
| Guest-facing taxes | The Washington Department of Revenue lodging rate table lists a 15.7% total lodging tax rate for Seattle short-term rentals, which includes the 7% King County convention and trade center tax and has no separate special hotel-motel tax. Seattle has no per-night short-term rental tax on operators: the council repealed that tax (Ordinance 125442) in June 2018. Platforms instead pay the city $4 per night booked. The earlier 23.6% estimate, which included a "10.1% Seattle lodging tax", is not supported by Department of Revenue tables [6] [7] [2] |
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Detailed rules
The full picture, section by section
Eligibility & unit limits
| Two-unit limit, one must be primary residence | Most operators may hold licenses for two units citywide: their own primary residence and one secondary unit they do not live in. An operator without a Seattle primary residence therefore cannot get a license for a second unit under the standard rule. Limited exceptions to the cap exist for short-term rentals legally operated before September 2017 [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 | Hosts renting a home for stays under 30 days must collect and pay Washington retail sales tax and, depending on location, lodging and convention and trade center taxes, and may need a state business license. Some platforms, including Airbnb, collect and remit the sales, special hotel-motel and convention and trade center taxes for hosts under an agreement with the Department of Revenue. The host still owes retailing B&O tax (0.471% of gross receipts) after any small business B&O credit [1] [8] [9]Confirming |
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Enforcement & penalties
| Fines for operating without a license | Operating without the required Short-Term Rental Operator's License carries a $500 penalty for a first violation and $1,000 for each later violation. Operating without a Seattle Business License Tax Certificate carries a $513 citation. If you get notice of a Land Use Code or Housing Code violation and don't fix it in time, the city may fine you $150 to $500 a day [2] [1] |
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Changes
Recent and pending changes
We checked Seattle Finance and Administrative Services' short-term rental page, the SDCI short-term rentals page, Director's Rule STR-1, Washington Department of Revenue lodging rate tables (Q4 2025, Q1 and Q2 2026) and local sales tax notices, RCW 64.37, and 2025–2026 Washington bills. RCW 64.37 has not been amended since it was enacted in 2019. HB 2559 (2026), which would have let cities and counties add a short-term rental tax of up to 4% for affordable housing, passed the House Finance Committee but stayed in House Appropriations and did not pass before the 2026 session ended; its companion SB 5576 also stayed in committee. Expect the idea to come back in 2027. We found no pending Seattle council legislation amending SMC 6.600. Seattle's combined sales tax rose to 10.55% on January 1, 2026. Changes to the two-unit cap, the primary-residence rule, or a local short-term rental tax would be high-impact for subscribers watching this market.
Seattle's local sales and use tax rose by 0.1% for local law enforcement programs, and King County imposed a matching tax, bringing Seattle's combined sales tax rate to 10.55%. Retail sales tax applies to short-term rental charges.
Sources
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This page is general information compiled from public 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.