Is Airbnb Legal in Washington, DC? 2026 Rules, Permits & Taxes

License required

Yes

Taxes on a stay

15.95%

Yearly night cap

90 nights

Fine for hosting without a permit

$6,000

Active Airbnb listings

4,780

Next rule change

Oct 1, 2027

The rules in brief

Who needs it

Every host in the District: a Short-Term Rental endorsement for renting rooms while the host is present, and a Vacation Rental endorsement for renting the home while the host is away. A host who does both needs both.^{2,4,6,13,19,28}

Issued by

Department of Licensing and Consumer Protection (DLCP)

Valid for

Two years from the date of issuance; renewals are issued in the same manner as the first license.

On listings

The number must appear on every listing

Platform checks

Booking services must let hosts show the license number in the listing, report each booking with its license number to DLCP, and stop booking a rental within 5 business days of a DLCP notice that its license is suspended or revoked. Airbnb has a dedicated license-number field for Washington, DC listings.

Fees

Who qualifies

• The host is an individual (a natural person); an LLC, corporation or other business entity cannot hold the license
• The host owns the home and it is the host's primary residence, meaning the owner is eligible for the Homestead Deduction; investment properties are not eligible
• The owner is eligible for a Certificate of Clean Hands from the Office of Tax and Revenue
• Proof of liability insurance of at least $250,000, which a rental platform's host coverage can supply
• In a condominium, cooperative or homeowners association, an attestation that its rules allow short-term rentals or written permission from the association
• No zoning restriction: DLCP cannot issue a license where the zoning regulations prohibit it

How to apply

1. 1 Create an Access DC single sign-on account if you do not have one.
2. 2 Check that you can obtain a Certificate of Clean Hands from the Office of Tax and Revenue and that the home is your primary residence with a Homestead Deduction.
3. 3 Go to boss.dc.gov, choose New Business License and select the Short-Term Rental or Vacation Rental endorsement.
4. 4 Upload proof of liability insurance of at least $250,000 and, for a condominium, cooperative or homeowners association, the attestation form.
5. 5 Self-certify that the home meets the Housing Code and Property Maintenance Code, then pay the $99 fee.
6. 6 Add the license number to every listing and post the license inside the home.

Permit rules

A license endorsement is required

Every short-term rental needs a basic business license with a Short-Term Rental endorsement, and a vacation rental (host away) needs a Short-Term Rental: Vacation Rental endorsement, both issued by DLCP.^2,13

One license covers every room at the address

A host needs only one Short-Term Rental license however many rooms are rented separately; a host who also rents the whole home while away holds a Vacation Rental license as well.^4,13

Licenses last two years

A short-term rental license endorsement is valid for two years from issuance, and the total cost for either endorsement is $99.^4,13

Certificate of Clean Hands

The owner must be eligible for a Certificate of Clean Hands from the Office of Tax and Revenue, which is denied to people who owe the District money or have not filed required District tax returns.¹³

License number goes on every listing

Sites that list short-term and vacation rentals must show the host's license number in the listing, and Airbnb provides a dedicated license-number field for Washington, DC listings.^5,13,28

Platforms report bookings and block suspended licenses

Booking services report each short-term rental transaction to DLCP monthly, may not book a rental within 5 business days of a DLCP notice that its license is suspended or revoked, and may not book a vacation rental past 90 nights without an exemption notice.⁶ Applies to: booking services

Advertised price must be the total price

Since May 12, 2025 a federal rule requires any advertised price for a short-term rental to show the total price, including mandatory fees; taxes and other government charges may be shown separately.^9,22 In force since May 12, 2025

Only the host's primary residence qualifies

The home must be owned by an individual and be that person's primary residence, which the District defines as a property eligible for the Homestead Deduction. Investment properties are not eligible.^1,13

Only individuals can host

Only a natural person can be a host; a business entity such as an LLC or corporation cannot hold the license or operate a short-term or vacation rental.¹³

Renters cannot be licensed under current law

Because the host must own the home and hold the Homestead Deduction, a tenant cannot obtain a license today. A bill pending in the Council (Bill 26-647) would let renters host unless the unit is rent-stabilized or the lease restricts short-term rentals.^13,17 Applies to: tenants

Condo, co-op and HOA rules apply

In a condominium, cooperative or homeowners association, the owner attests that the governing documents allow short-term rentals, or that the association has given written permission.^3,13 Applies to: condominiums, cooperatives and homeowners associations

Allowed in every neighborhood and zone

A licensed short-term rental may operate in any neighborhood or zone of the District. DLCP cannot issue a license where the zoning regulations (Title 11 of the DC Municipal Regulations) prohibit it.^4,13

Whole-home stays while away: 90 nights a year

A home rented while the host is away (a vacation rental) may be rented for no more than 90 nights cumulatively in a calendar year, unless DLCP has granted an exemption.^5,13 Applies to: vacation rentals

No night cap when the host is present

When the host is on the property there is no limit on the number of stays in a calendar year, although each stay is limited to 30 or fewer continuous nights.¹³ Applies to: short-term rentals

Exemption for work or medical absences

A vacation rental host whose employer requires work outside the District, or who must leave the District for treatment of a serious health condition (their own or a family member's), for more than 90 days a year can apply to DLCP for an exemption. Online exemption applications are reviewed within 2 to 3 business days.^5,13 Applies to: vacation rentals

Each stay is 30 nights or fewer

Short-term and vacation rental stays are limited to 30 or fewer continuous nights.¹³

Guest limit: 8, or 2 per bedroom

Occupancy in a short-term rental is limited to a maximum of 8 guests or 2 guests per bedroom, whichever is greater.¹³

Liability insurance of at least $250,000

DLCP requires proof of liability insurance of at least $250,000 with the application, which a rental platform's host coverage can provide. The statute names $500,000 and lets the Mayor adjust the amount by rule.^2,13

Detectors, extinguisher and exits

A rental needs working smoke detectors outside sleeping areas and on all habitable floors, a working carbon monoxide detector on every habitable floor, unobstructed egress and a portable fire extinguisher.^5,13

No inspection before licensing; hosts self-certify

DLCP does not inspect the home before issuing a license, but the applicant must self-certify that it complies with the Housing Code and Property Maintenance Code.^4,13

24-hour emergency contact

Hosts must give guests a 24-hour phone number for the host or a representative and post it inside the rental.^5,13

Post the license inside the home

The host must conspicuously post the Short-Term Rental or Vacation Rental license inside the property during every stay.^5,13

Keep booking records for two years

Hosts keep records of each booking for two years and make them available to DLCP on request.^5,13

No off-street parking requirement

Zoning does not require off-street parking for short-term rentals. Guests park on public streets under the usual residential parking restrictions and are not counted as a resident's guests for the Visitor Parking Pass program.¹³

Hosts must pay lodging taxes

A host must pay all applicable transient lodging taxes; a booking service such as Airbnb collects and remits them on the host's behalf.^5,6

Median nightly rate, booked nights

$185

Taxes on that night (15.95%)

$30

Guest pays, before Airbnb and cleaning fees

$215

What the host still handles

• The Short-Term Rental or Vacation Rental license from DLCP (the license is separate from tax registration)
• An Office of Tax and Revenue business tax account (Form FR-500 on MyTax.DC.gov), which OTR says all businesses should file
• Sales and use tax returns for any stays not booked through a platform that collects the tax, such as direct bookings^{6,8,10,11,14,15,16,23,27}

• Hosts who break the license, insurance, safety, listing or 90-night rules owe a civil penalty of $500 for a first violation, $2,000 for a second, and $6,000 for a third plus revocation of the license endorsement.⁷
• Booking services that book rentals in violation of the platform rules owe $1,000 for each booking transaction made in violation.⁷
• DLCP's November 2025 consumer alert says fines for lacking the appropriate license or operating outside District regulations can start at $1,000.²¹
• DLCP is sending warning letters to unlicensed hosts ward by ward, beginning with Ward 1 in September 2025 and Wards 3 and 4 in November 2025; about half of the warned hosts came into compliance and the rest were referred for notices of infraction.²⁶
• A host who is not eligible for either license must cancel any booking already made, together with the booking service; failing to do so results in enforcement action.¹³
• Federal fee rule: businesses that violate the FTC fee rule can be ordered to comply, refund consumers and pay civil penalties.²²

1. October 1, 2027 Upcoming
   Temporary 1.0% hotel surtax scheduled to end

   The 15.95% total rate on transient accommodations is a temporary rate extended through September 30, 2027; the 1.0% surtax in D.C. Code § 47-2202.03 applies to receipts on or before that date unless the Council extends it again.^8,15

2. August 10, 2026
   DLCP moves short-term rental licensing to the BOSS platform

   DLCP took its short-term rental licensing system offline on August 5, 2026 and replaced it with BOSS (Business One Stop Solution) at boss.dc.gov on August 10, 2026.²⁵

3. July 10, 2026 Not in force
   Mayor announces the Illegal Occupancy Enforcement Amendment Act of 2026

   The Mayor's bill would amend the short-term rental law to say a guest has no lawful right to remain after the stay ends, so that guests who overstay a short-term rental, vacation rental or hotel stay can be removed as trespassers. It is a proposal before the Council, not law.²⁴

4. March 13, 2026 Not in force
   Short-Term Rental Regulation Amendment Act of 2026 (Bill 26-647) introduced

   The Mayor's bill would let renters host in a primary residence unless the unit is rent-stabilized or the lease restricts short-term rentals, allow a license for a second District property (90 nights a year if unoccupied), consolidate the license categories and add a special event license. The Council referred it to the Committee on Public Works and Operations and the Committee of the Whole on March 31, 2026; it is not law.^17,18

5. October 1, 2025
   15.95% hotel tax rate extended to September 30, 2027

   The Hotel Surtax Amendment Act of 2025 extended the temporary 15.95% rate on room and lodging charges through September 30, 2027.^15,23

6. September 2025
   DLCP starts warning unlicensed hosts ward by ward

   DLCP launched a short-term rental enforcement initiative in the last quarter of fiscal year 2025: warning letters to unlicensed operators, then notices of infraction for those who do not comply, starting with Ward 1 in September 2025 and Wards 3 and 4 in November 2025. DLCP told the Council in February 2026 that it will continue the initiative in fiscal year 2026.²⁶

7. April 1, 2023
   Hotel sales tax rises to 15.95%

   The sales and use tax on transient accommodations rose from 14.95% to 15.95% for payments from April 1, 2023.¹⁴

8. December 3, 2021
   Short-term rental regulations in Title 14 take effect

   The final rules for short-term rentals (chapter 14-99 of the DC Municipal Regulations), adopted under the 2018 Act, took effect on December 3, 2021.¹²

9. April 25, 2019
   Short-Term Rental Regulation Act of 2018 becomes law

   D.C. Law 22-307 created the Short-Term Rental and Vacation Rental license endorsements, the primary-residence rule, the 90-night vacation rental cap and the platform reporting duties.⁷

Estimate what a Washington, DC home could earn

1. 1. D.C. Code § 30-201.01. Definitions · D.C. Law Library, Council of the District of Columbia
2. 2. D.C. Code § 30-201.02. Restrictions on short-term rentals · D.C. Law Library, Council of the District of Columbia
3. 3. D.C. Code § 30-201.03. Short-term rental license application · D.C. Law Library, Council of the District of Columbia
4. 4. D.C. Code § 30-201.04. Short-term rental license endorsement issuance · D.C. Law Library, Council of the District of Columbia
5. 5. D.C. Code § 30-201.06. Requirements for short-term rentals · D.C. Law Library, Council of the District of Columbia
6. 6. D.C. Code § 30-201.08. Requirements for booking services · D.C. Law Library, Council of the District of Columbia
7. 7. D.C. Code § 30-201.10. Penalties · D.C. Law Library, Council of the District of Columbia
8. 8. D.C. Code § 47-2202.03. Additional tax on gross receipts for transient lodgings or accommodations · D.C. Law Library, Council of the District of Columbia
9. 9. 16 CFR Part 464 - Rule on Unfair or Deceptive Fees · Electronic Code of Federal Regulations
10. 10. D.C. Code § 47-2001. Definitions · D.C. Law Library, Council of the District of Columbia
11. 11. D.C. Code § 47-2002.03a. Additional tax on gross receipts for transient lodgings or accommodations · D.C. Law Library, Council of the District of Columbia
12. 12. 14 DCMR § 9901. Requirements for Short-Term Rental · Office of Documents and Administrative Issuances, District of Columbia
13. 13. Operating a Short-Term Rental in the District of Columbia · DC Department of Licensing and Consumer Protection
14. 14. OTR Tax Notice 2023-01: Sales and Use Tax Rate Increase on Transient Accommodations · DC Office of Tax and Revenue
15. 15. Taxable and Non-Taxable Services · DC Office of Tax and Revenue
16. 16. Do you have a rental property in the District of Columbia? (OTR Rental Property FAQs) · DC Office of Tax and Revenue, posted by DLCP
17. 17. Mayor Bowser Announces New Short-Term Rental Legislation to Create More Economic Opportunities for District Residents · DC Department of Licensing and Consumer Protection
18. 18. Week 3/30/2026 – 4/3/2026 (bills introduced and referred) · Council of the District of Columbia
19. 19. DLCP License & Corporate Filing Fees · DC Department of Licensing and Consumer Protection
20. 20. DLCP FY22 to FY23 Performance Oversight Hearing Testimony · DC Department of Licensing and Consumer Protection
21. 21. Beware of Holiday Rental Scams and Fake Listings · DC Department of Licensing and Consumer Protection
22. 22. The Rule on Unfair or Deceptive Fees: Frequently Asked Questions · Federal Trade Commission
23. 23. Notice of Oct. 1, 2025 Tax Changes · DC Office of Tax and Revenue
24. 24. Mayor Bowser Announces New Legislation to Modernize Housing Laws and Protect Affordable Housing in DC · Office of the Mayor of the District of Columbia
25. 25. DLCP Systems Offline Ahead of August 10 Launch of New BOSS Licensing Platform · DC Department of Licensing and Consumer Protection
26. 26. Fiscal Year 2025-2026 Performance Oversight Hearing: Testimony of Tiffany Crowe, Director · DC Department of Licensing and Consumer Protection
27. 27. Occupancy tax collection and remittance by Airbnb in District of Columbia · Airbnb Help Center
28. 28. Washington, DC · Airbnb Help Center