Seattle Short-Term Rental Regulations
| Permit | ✓ Required — Short-Term Rental Operator License ($75) |
| Primary Residence | Not required |
| Annual Day Limit | No limit — fewer than 30 consecutive nights |
| Tax Rate | 15.7% + $2.00/night + 0.471% B&O |
| Max Penalty | $1,000 per violation per day (operator); $1,000 per day per listing after 10 days (platform); misdemeanor for repeat offenders |
| Insurance | $1,000,000 liability required |
New to short-term rentals? Jump to the compliance checklist →
Permit & Licensing
Short-Term Rental Operator License
| Fee | Amount |
|---|---|
| Initial cost | $75 |
| Renewal | $75 / 1 year |
This permit type does not require primary residence.
Application Process
- Obtain valid Seattle business license tax certificate
- Register non-primary residence units with RRIO
- File operator license application with Director
- Submit signed declaration of compliance
- Pay $75 per dwelling unit fee
- Post license number (format STR-OPLI-##-######) on every listing
- Renew annually via Seattle Services Portal
Tax Obligations
| Tax | Rate | Authority |
|---|---|---|
| Combined Sales Tax | 8.7% | State of Washington |
| Convention Center Tax | 7% | King County |
| Tourism Promotion Area Charge | $2.00/night | City of Seattle |
| Business & Occupation Tax | 0.471% | State of Washington |
Combined rate: 15.7% + $2.00/night + 0.471% B&O of gross rental income.
Collection: Major platforms (Airbnb, etc.) collect and remit state lodging taxes automatically; operators must verify platform coverage and self-remit any taxes not collected by platform
Filing: Monthly or quarterly depending on volume
Rental Limits
Seattle does not impose an annual cap on the number of nights you can rent. Each individual stay must be fewer than 30 consecutive nights.
Occupancy & Density Limits
Household definition: up to 8 unrelated persons
Zoning & Restrictions
- Allowed in most structures established as dwelling units
- Prohibited in live-work units
- Prohibited in commercial/industrial buildings with caretaker's quarters
- Prohibited in RVs, tents, garages, boats
- Prohibited in houseboats, waterfront residences
- Prohibited in areas prohibited by Shoreline Code
Insurance & Safety
Insurance
Operators must maintain at least $1,000,000 in liability insurance covering the property's use as a short-term rental.
Safety & Operating Requirements
- Working smoke detectors in every bedroom and on all habitable floors
- Carbon monoxide alarms in every bedroom and on all habitable floors
- Properly maintained and charged fire extinguisher
- Post emergency contact information for police, fire, and EMS
- Post floor plan indicating fire exits and escape routes
- Post street address of short-term rental
- Post maximum occupancy limits
- Post operator or local contact information
- Post Customer Service Bureau contact info for complaints
Penalties for Non-Compliance
{'step': 'first_violation', 'amount': 500, 'description': 'First violation penalty'}; {'step': 'subsequent_violations', 'amount': 1000, 'description': 'Second and subsequent violations within 5 years'}; {'step': 'no_business_license', 'amount': 513, 'description': 'Operating without business license tax certificate'}; {'step': 'code_violation_daily', 'amount': '150-500 per day', 'description': 'Code violations with daily fines plus inspection charges'}; {'step': 'criminal_penalty', 'amount': 'misdemeanor', 'description': 'Two or more citations within 3 years may result in criminal prosecution'}
Platform Requirements
- Must possess valid platform license
- Require operators to submit license application or include license number in listings
- Remove listings upon notification by Department
- Submit monthly reports by 15th: licensed operators, units, URLs
- Submit quarterly reports (Jan 15, Apr 15, Jul 15, Oct 15): operator/booking numbers
- Pay quarterly platform fees (Jan 30, Apr 30, Jul 30, Oct 30): $4.00 per night booked
- Inform operators of tax collection responsibilities
Compliance Checklist
Follow these steps to legally operate a short-term rental in Seattle:
- Meet safety requirements. Working smoke detectors in every bedroom and on all habitable floors. Carbon monoxide alarms in every bedroom and on all habitable floors. Properly maintained and charged fire extinguisher. Post emergency contact information for police, fire, and EMS. Post floor plan indicating fire exits and escape routes. Post street address of short-term rental. Post maximum occupancy limits. Post operator or local contact information. Post Customer Service Bureau contact info for complaints.
- Obtain liability insurance. $1,000,000 minimum.
- Apply for Short-Term Rental Operator License. Submit application + $75 fee.
- Register for tax accounts. Set up hotel occupancy tax accounts with the city tax authority.
- Display your permit number. Include your permit/license number in all listings and advertisements.
- Collect and remit taxes. 15.7% + $2.00/night + 0.471% B&O on all bookings.
- Renew annually. $75 renewal fee.