Mathews County EDA
Mathews County
Economic Development Authority
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Hospitality & Tourism Short-Term Rental Host Guide

Put Mathews to work.
Open a short-term rental.

Mathews County logged over 100,000 tracked visitor trips in 2025 — with 70% of visitors staying overnight. That demand is real, it's year-round, and most of it flows through short-term rentals. Here's what you need to know to host legally and successfully.

100K+
Visitor trips in 2025
Arrivalist · Virginia Tourism Corp.
70%
Overnight stays
Above Virginia statewide average
5%
County lodging tax
Mathews Commissioner of Revenue
~60%
Visitors from Richmond
Dominant origin market

The Opportunity

Why Mathews is a strong STR market

70%
Overnight visitors

Most Mathews visitors stay the night — they're not day-trippers. That means multiple nights of revenue, not a single afternoon.

90min
From Richmond

The Richmond metro drives roughly 60% of all visitor traffic. It's a large, close, repeat-visitor market — exactly the profile that fills STR calendars.

4
Distinct seasons

Summer peaks, but birding, fishing, and fall events keep the shoulder seasons active. A well-positioned property can book year-round.

Mathews has limited hotel inventory, which means short-term rentals aren't competing with a saturated market — they are the market. Properties near the water, in the courthouse village, or with access to Mathews' event calendar have real pricing power, especially in summer and during major events like Market Days, ArtFest, and the Gwynn's Island Festival.

Getting Started

How to register and stay compliant

01
Business License
Register with the Commissioner of the Revenue

Short-term rental operators in Mathews County are required to register with the Commissioner of the Revenue (10644 Buckley Hall Road, Mathews, VA 23109). This establishes your business for local tax purposes and is required before collecting any rental income.

Virginia does not have a statewide STR permit requirement, but your local registration is mandatory. There is currently no Conditional Use Permit (CUP) requirement for STRs in Mathews County, unlike some more-regulated Virginia jurisdictions — but this is under active review as part of the 2025 Comprehensive Plan process. Ask the EDA for the latest status.

02
Lodging Tax
Collect and remit the transient lodging tax

Mathews County levies a 5% transient lodging tax on gross rental receipts. You must file a Transient Lodging Tax Remittance Form monthly, due by the 20th of the month following each calendar month in which you collected rent. Late filings carry a 10% penalty.

Good news: If you list on Airbnb or VRBO, these platforms typically collect and remit the Virginia state sales tax (5.3%) and in many cases the local lodging tax on your behalf. Confirm with your platform whether they cover the Mathews County 5% — if not, you remit it directly. Either way, you must still be registered.

Submit forms to: Commissioner of the Revenue, P.O. Box 896, Mathews, VA 23109. Checks payable to Mathews County Treasurer. Download the remittance form →

03
Virginia State Tax
Register with the Virginia Department of Taxation

If your booking platform does not collect Virginia state sales tax (5.3%) on your behalf, you must register with the Virginia Department of Taxation and remit it yourself. Most major platforms — Airbnb, VRBO, Booking.com — handle this automatically for Virginia properties, but verify with your specific platform.

Register with VA Department of Taxation →

04
Health & Safety
Meet Virginia Department of Health standards

Virginia requires STR properties to meet basic habitability and safety standards administered by the Virginia Department of Health (VDH). This includes functional smoke detectors, carbon monoxide detectors, safe egress, potable water, and working sanitation. Properties with a septic system should ensure it is properly sized for occupancy loads.

In Mathews County, where much of the county relies on private wells and septic systems, confirm your system is permitted and adequate before listing. Contact the Mathews County Health Department for guidance on septic capacity relative to occupancy.

05
Insurance
Get the right insurance coverage

Standard homeowner's insurance typically excludes commercial rental activity. Before hosting, contact your insurer to discuss your options — many carriers offer short-term rental endorsements or riders. Airbnb's AirCover provides some host protection, but it is not a substitute for proper insurance.

Specialized STR insurance providers such as Proper Insurance, Steadily, and CBIZ offer policies designed specifically for short-term rental hosts. Compare coverage before your first booking.

Tax Summary

What you collect from guests

Tax Rate Who collects Paid to
Mathews County Transient Lodging Tax 5% of gross rent You (or platform, verify) Commissioner of the Revenue · monthly by 20th
Virginia State Sales Tax 5.3% Usually your platform (Airbnb, VRBO, etc.) Virginia Department of Taxation
Federal Income Tax Your marginal rate You IRS · annual (14-day rule applies — see FAQ)

Confirm platform tax collection with Airbnb/VRBO for your specific property. Rates current as of 2025. Always verify with the Commissioner of the Revenue.

Common Questions

FAQ for Mathews STR hosts

Does Mathews County require a special permit or CUP to operate a short-term rental?
As of 2025, Mathews County does not require a Conditional Use Permit (CUP) for short-term rentals — unlike more-regulated Virginia localities such as Virginia Beach. However, the county's 2025 Comprehensive Plan review is actively discussing STR regulation. We recommend registering with the Commissioner of the Revenue and monitoring the comp plan process. The EDA can keep you updated.
Does Airbnb or VRBO collect the Mathews County lodging tax for me?
Major platforms collect and remit Virginia state sales tax automatically for Virginia properties. Whether they also remit the Mathews County 5% transient lodging tax depends on the platform and current agreements with the county. Confirm directly with your platform's host support. If they do not cover the county tax, you must file and remit it monthly.
What is the 14-day federal tax rule?
Under IRS rules, if you rent your home for 14 or fewer days per year, you do not need to report the rental income on your federal return. However, you also cannot deduct rental expenses. Most serious STR hosts exceed 14 days and must report rental income — but can also deduct qualifying expenses including mortgage interest, property taxes, utilities, cleaning, and depreciation. Consult a tax professional for your specific situation.
Are there occupancy limits for STRs in Mathews County?
Mathews County does not currently prescribe specific occupancy limits for short-term rentals. However, your property's septic system capacity is a practical limit — the county health department can advise on appropriate occupancy given your system's design. Always list an accurate maximum occupancy on your platform listing.
What makes a property perform well in Mathews?
Water access or water views are the strongest differentiator — properties on or near creeks, rivers, or the Bay command premium pricing and book earliest. Proximity to Gwynn's Island, the East River, or Bethel Beach are particular draws. A boat dock, kayak launch, or crab pot access can meaningfully increase nightly rates. Even properties without direct water access perform well if they're near the courthouse village or positioned for event traffic (Market Days, ArtFest, the Marathon).
I'm thinking of buying a property specifically to STR. What should I know?
Before purchasing, verify broadband availability at the specific address (coverage varies across the county), confirm the septic system is properly sized for your intended occupancy, and review the property's proximity to water access and event venues. Also note that the comp plan review may introduce future regulations — buying before those are finalized means you're operating in a low-regulation environment now, but should plan for possible changes. Talk to the EDA — we can connect you with local agents who understand the STR market specifically.
Regulatory Outlook

The 2025 Comprehensive Plan review

The Mathews County Board of Supervisors has directed that a stakeholder group be convened in 2025 to discuss the regulation and taxation of transient/short-term rental housing. This is part of the county's broader Comprehensive Plan review, which runs through the end of 2025.

This process could result in new registration requirements, zoning restrictions, or changes to the local tax rate. Current operators and prospective hosts should stay engaged with the process. The EDA will publish updates as they become available.

Get EDA Updates →

Ready to Host?

The EDA can connect you to the
right people and resources.

Whether you're listing your first property or buying specifically to host, the EDA can connect you with local real estate agents who understand the STR market, keep you updated on regulatory changes, and point you toward county and state resources.