Seattle Hotel Occupancy Tax Calculator
Calculate the total hotel occupancy taxes applicable to a stay in Seattle, Washington, including state, city, and special district levies.
Formula
Taxable Base (Sales Tax):
Taxable Base = (Nightly Rate + Extra Charges) × Nights
Taxable Base (Hotel-Specific Taxes):
Hotel Base = Nightly Rate × Nights
Individual Tax Amount:
Taxi = Applicable Base × Ratei
Total Tax:
Total Tax = Σ Taxi for all components
Total Stay Cost:
Grand Total = Taxable Base (Sales) + Total Tax
Effective Rate:
Effective Rate = Total Tax ÷ Taxable Base (Sales) × 100
Combined Rate Breakdown (on room rate):
6.5% (WA State Sales) + 3.6% (Local Sales) + 2.0% (WA Hotel/Motel) + 7.0% (Convention Center) + 1.0% (Stadium) + 4.0% (STIA) = 24.1% combined
Assumptions & References
- WA State Retail Sales Tax (6.5%): Applied to all taxable charges including room rate and taxable extras. Source: RCW 82.08.020
- Seattle/King County Local Sales Tax (3.6%): Composite of Seattle city (0.85%), King County (0.5%), Sound Transit (1.4%), and other local levies (0.85%). Source: WA DOR Local Sales Tax Rates
- WA State Special Hotel/Motel Tax (2.0%): Applied to room charges only, not to ancillary charges. Source: RCW 67.28.181
- Seattle Convention & Trade Center Tax (7.0%): Levied on hotel room charges within Seattle city limits to fund the Washington State Convention Center. Source: RCW 36.100.040; Seattle Municipal Code
- King County Stadium Tax (1.0%): Applied to hotel room charges in King County to fund stadium facilities. Source: RCW 67.28.181
- Seattle Tourism Improvement Area (STIA) Assessment (4.0%): A business improvement area assessment on room revenue, typically passed through to guests. Applies to hotels with 60+ rooms in Seattle. Source: Seattle STIA Program
- Rates reflect 2024 published rates. Tax rates are subject to change; verify current rates with the Washington State Department of Revenue and the City of Seattle.
- This calculator is for estimation purposes only and does not constitute tax or legal advice.
- Some charges (e.g., food & beverage, spa services) may be subject to different tax treatment and are not included here.
- STIA applies only to hotels with 60 or more rooms; smaller properties may not collect this assessment.