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Seattle limits each operator to 2 short-term rental units total citywide: one primary residence + one secondary unit. This effectively prevents portfolio investors from operating in Seattle. Required: STR Operator License (per operator) + STR Platform License (paid by Airbnb/Vrbo) + Seattle Business License Tax Certificate + state UBI registration. Designated 24/7 local contact + safety self-certification.
STR allowed in nearly all residential and commercial zones in Seattle — the binding gate is the 2-unit-per-operator cap, not zoning. The 2-unit cap is rigorously enforced via the STR Operator License + platform data integration. Multi-family buildings require landlord consent. ADUs (accessory dwelling units) count toward the 2-unit cap. The 2018 ordinance specifically targeted portfolio operators and continues to make Seattle one of the most restrictive markets for non-owner-occupied STR investment.
Operators must hold a short-term rental permit before listing. See the official permit portal.
Seattle Finance & Administrative Services + Department of Construction & Inspections jointly enforce. Operating more than 2 units (or any unit unlicensed): $500-$1,000 per violation + immediate revocation of all licenses. Platform licensing requires Airbnb/Vrbo to remove non-compliant listings. Annual renewal with re-verification of unit count. The 2-unit cap is the binding constraint; large operators (5+ units pre-2018) were grandfathered with phase-down requirements.
Combined short-term lodging tax in Seattle is approximately 15.600% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).
Washington State sales tax 6.5% + King County 0.5% + Seattle city sales 1.45% + Seattle lodging tax 7.0% + Tourism Promotion Area assessment — combined ~15.6% on transient lodging
Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.
STR regulations vary by jurisdiction. Compare Seattle against nearby markets.