Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://www.tax.virginia.gov
Tax Breakdown
5.3%
State Sales Tax
7%
Lodging / TOT
Est. Total Tax Burden~14.3%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Transient occupancy tax applies. Virginia Beach requires permits. Richmond and Charlottesville have registration requirements. Northern Virginia (near DC) market active with local rules.
Major City Rules
3 cities tracked
Virginia Beach
Moderate
STR permit required, zoning districts matter, annual inspections
Richmond
Moderate
STR registration required
Charlottesville
Moderate
STR special use permit required in some zones
Housing Market Data — US Census ACS
ACS 5-Year 2022
3,625,285
Total Housing Units
9.3%
Vacancy Rate
66.9%
Owner-Occupied
33.1%
Renter-Occupied
77,556
Seasonal/Vacation Units
2.1%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.