Washington, DC Sublease Agreement Template
A Washington, DC sublease agreement allows the original lease tenant (“sublessor”) to rent out all or part of their rental property to a new tenant (“subtenant”). A sublessor must honor the terms of the sublease agreement and follow all state laws regarding the eviction process, security deposits, and all other landlord-tenant matters.
The subtenant also remains bound to all the same terms and conditions in the original lease agreement. However, the original tenant doesn’t suddenly escape their responsibilities as a tenant — they remain liable for any damage to the property, unpaid rent, or other breaches of the original lease agreement caused by the subtenant.
Laws & Requirements
Sublease and Assignment Provision Laws: No.
Security Deposit Obligations: The security deposit must be returned within 45 days of the end of the sublease.
Notices: Sublessors must give subtenants 30 days’ written notice to pay rent or leave. They must also provide 30 days’ written notice of their intent not to renew the sublease and the original lease.
Permission to Sublet
It’s recommended that a tenant receive written permission from their landlord before subletting in Washington, DC.
- Laws: State law does not give tenants, by default, the right to sublet.
- Explicit Written Consent: Yes, unless specified otherwise in the original lease.
- Landlord’s Right to Reject: The landlord may prohibit subletting or assigning if stated in the lease. If allowed with consent or if silent, they can require subtenants to meet rental guidelines, provided these guidelines are given to the tenant upon request (§ 42–3505.55).
Tax Obligations
Lodgings Tax
- A short-term rental (STR) is an accommodation of 30 nights or fewer within the host’s primary residence while they are present.
- A vacation rental is a type of STR where the host is not present, limited to 90 nights per calendar year and each rental must not exceed 30 continuous nights.
Tax Rates by County
- Short-term rentals are subject to a 14.95% hotel (transient accommodations) tax.
- This rate applies uniformly throughout the district.
Filing Frequency
- Taxpayers with sales and use tax liability below $100 monthly are typically on an annual filing basis.
- Changes in tax laws may cause some annual filers to surpass filing limitations, necessitating a change in their filing status. To ensure compliance with tax regulations, contacting the Office of Tax and Revenue is recommended.
Making Payments
- Taxpayers can remit the lodging tax amount via online payments, checks, or electronic transfers.
- Room remarketers like Airbnb or VRBO are mandated to collect and remit applicable taxes on a monthly basis.
