Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-02
Official source: https://dor.wa.gov
Tax Breakdown
6.5%
State Sales Tax
7.7%
Lodging / TOT
Est. Total Tax Burden~16.5%
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. Lodging tax + retail sales tax applies. Seattle requires STR license, limits to primary residence in most zones. Spokane and Tacoma more permissive. Olympic Peninsula and Cascades popular markets.
Major City Rules
3 cities tracked
Seattle
Highly Restricted
STR license required, primary residence only in most zones, operator license + platform operator registration
Spokane
Host Friendly
Business license, state tax, permissive
Leavenworth
Moderate
Popular Bavarian-themed tourist town, local permit
Housing Market Data — US Census ACS
ACS 5-Year 2022
3,216,243
Total Housing Units
7.4%
Vacancy Rate
63.8%
Owner-Occupied
36.2%
Renter-Occupied
84,274
Seasonal/Vacation Units
2.6%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.