Transient Occupancy Tax is applicable to any public or private hotel, inn, apartment hotel, hostelry, tourist home or house, motel, rooming house, any place that offers Short-Term Lodging as defined in Article 20, Part 3 of the Fairfax County Zoning Ordinance, or other lodging place within the County offering lodging for one or more persons at any one time, and the owner and operator thereof, who, for compensation, furnishes lodging to any transients, rented out for continuous occupancy for less than 30 consecutive days. It is based on gross receipts for all accommodation facilitated.
The total Transient Occupancy Tax in Fairfax County is as follows:
- 2% Transient Occupancy Tax* (Code of Virginia, §58.1-3819). These funds are used to support general county expenditures.
- 2% Transient Occupancy Tax* (Code of Virginia, §58.1-3824). These funds are used to help promote tourism and fund a non-profit convention and visitor’s center in Fairfax County.
- 3% Transportation District Transient Occupancy Tax (Code of Virginia §58.1-1743). These funds are dedicated to regional transportation.
*Effective July 1, 2025, the rate increases from 2% to 3%. This changes the total county TOT rate from 7% to 9%.
The Transient Occupancy Tax for towns in Fairfax County is as follows:
- 2% Transient Occupancy Tax** (Code of Virginia, §58.1-3824).
- 3% Transportation District Transient Occupancy Tax (Code of Virginia §58.1-1743).
**This is in addition to TOT levied by the towns.
Filing Requirements
Pursuant to Virginia code 58.1-3826, all accommodation intermediaries/businesses offering guest rooms as defined above are required to file a return and remit the tax amount monthly on or before the 30th of each month.
Effective July 1, 2025 the monthly filing must be submitted on or before the 20th day of the calendar month covering the amount of tax collected during the prior month.
Third party accommodation intermediaries are responsible for filing and paying local lodgings taxes in Virginia. A monthly return must be filed even if no taxes are due. Intermediaries may file using the pdf form and submit it with a check to the county on or before the due date.
Calculation of Tax
The total Transient Occupancy Tax for businesses in Fairfax County is calculated at the rate of 7% (2% for general transient occupancy tax + 2% for tourism + 3% for regional transportation) on the gross room rental, less any exempt rentals and refunds. The listed calculations will change on July 1, 2025.
The total Transient Occupancy Tax levied by Fairfax County for businesses in the Towns of Clifton, Herndon, and Vienna is calculated at the rate of 5% (2% for tourism + 3% for regional transportation) on the gross room rental, less any exempt rentals and refunds. This is in addition to Transient Occupancy Tax levied by the towns.
Exemptions include:
- Rentals paid to any hospital, medical clinic, convalescent home, or home for the aged
- Rentals over 30 days
- Rentals made to the Federal Government
- Rentals made to bona fide diplomats
If the business fails to file the return on time, penalty and interest will be assessed. The penalty is 5% per annum.
Questions regarding the Transient Occupancy Tax may be sent to the Personal Property and Business License Division at DTATrustTaxes@fairfaxcounty.gov or by calling 703-222-8234, option 4.