Occupancy tax for short-term rentals, state by state
20 of the 21 states below charge occupancy tax on a short stay at the state level. Counties and cities add their own. Pick an address in the lookup to see each layer and what your platform already pays.
Income tax on your rental profit is a separate bill: see Airbnb taxes for hosts and the short-term rental tax loophole.
Rate lookup
Look up the tax on a short-term rental stay
Choose a state and a city to see each tax layer with its rate. The dollar amounts follow the stay you enter.
This is not tax advice. Confirm the rates with the tax office before you file.
Tax on this stay in Fort Lauderdale
$91.00
Who collects it
Airbnb charges the 6% Florida Transient Rental Tax and the county surtax on the listing price for stays up to 182 nights. The cleaning fee is taxed too. Some county tourist development taxes are on its Florida list.
In Fort Lauderdale
Fort Lauderdale wants proof of Broward tourist tax registration before it registers a rental. Where a hosting platform collects that tax for you, the city accepts a signed tax statement instead.
State by state
Occupancy tax in 21 states
| State | State tax | Total by city | Airbnb collects | Register |
|---|---|---|---|---|
| Arizona transient lodging tax25 cities | 5.5% | 13.07% to 17.975% | State, county and city taxes | City or county |
| California transient occupancy tax42 cities | None | 10% to 17% | Local tax in its listed areas | City or county |
| Colorado lodging tax21 cities | 2.9% | 10.2% to 22.35% | State, county and many city taxes | State portal |
| Florida transient rental tax48 cities | 6%Plus 1 state levy that applies only in some places or cases | 10.5% to 14% | State tax, surtax, some county taxes | State portal |
| Georgia hotel-motel tax7 cities | 4% + $5 a night | 14% to 16% | Sales tax, $5 fee and local taxes | State portal |
| Louisiana sales tax on sleeping rooms2 cities | 5%Plus 2 state levies that apply only in some places or cases | 8.75% to 16.5% | State sales tax, local taxes | State portal |
| Massachusetts room occupancy excise3 cities | 5.7%Plus 2 state levies that apply only in some places or cases | 14.45% to 14.95% | State excise, local excise and fees | State portal |
| Michigan use tax on lodging5 cities | 6% | 6% | 6% state use tax, two county taxes | State portal |
| Minnesota lodging tax5 cities | 6.875% | 7.375% to 12.025% | State and local sales taxes, Duluth | State portal |
| Missouri sales tax5 cities | 4.225% | Not published | State and local sales taxes | State portal |
| Nevada lodging tax2 cities | NonePlus 2 state levies that apply only in some places or cases | 12.5% to 13% | Clark and Washoe areas, not Mesquite | City or county |
| New Mexico lodgers' tax5 cities | Not published | 12.813% to 15.338% | Gross receipts tax, some lodgers' taxes | State portal |
| New York occupancy tax13 cities | 4%Plus 1 state levy that applies only in some places or cases | 8% to 18% | State sales tax and some county taxes | State portal |
| North Carolina occupancy tax31 cities | 4.75% | 11% to 16.25% | State, local and occupancy taxes | State portal |
| Ohio lodging tax5 cities | NonePlus 1 state levy that applies only in some places or cases | 4% to 9.5% | Three local taxes, no state tax | State portal |
| Oregon transient lodging tax4 cities | 1.5% | 11.9% to 16% | State tax and dozens of local taxes | State portal |
| South Carolina accommodations tax5 cities | 5% + 2% | 10% to 14% | State taxes plus listed local taxes | State portal |
| Tennessee occupancy tax9 cities | 7% + Not published | 12.75% to 14.25% | State, local and occupancy taxes | State portal |
| Texas hotel occupancy tax23 cities | 6% | 6% to 17.5% | State tax and some city taxes | State portal |
| Utah transient room tax5 cities | 4.85% + 1.07%Plus 1 state levy that applies only in some places or cases | 11.52% to 12.77% | Sales tax, state and local room taxes | City or county |
| Virginia transient occupancy tax5 cities | Not publishedPlus 1 state levy that applies only in some places or cases | 10.3% to 15% | Sales tax and local lodging taxes | State portal |
Same tax, different names
What is occupancy tax?
Occupancy tax is a tax on what a guest pays for a short stay in a room or a home. The host or the platform adds it to the bill. It then goes to the state, county or city that levies it. Names vary from place to place.
- Transient occupancy tax
- Transient refers to a guest staying for a short period, as opposed to a tenant. The tax is often shortened to TOT.Name used in Arizona, California, Ohio, and Virginia
- Hotel occupancy tax
- Despite the name, it reaches houses, condos and apartments rented by the night, not only hotels.Name used in Texas
- Lodging tax
- The plainest of the names: a tax on the price of a paid stay.Name used in Arizona, Colorado, Minnesota, Nevada, New York, Ohio, Oregon, and Virginia
- Bed tax
- Everyday shorthand for a lodging tax.
- Tourist development tax
- Florida's name for the county layer, collected on top of the state sales tax on short stays.Name used in Florida
- Transient accommodations tax
- Hawaii's name for its state tax on short stays, shortened to TAT.
Asked by hosts
Short-term rental tax questions
What is transient occupancy tax?
Transient occupancy tax is the tax a guest pays on a short stay in a room or a home, as opposed to a long-term lease. California cities and counties use that name for their own rates. Texas says hotel occupancy tax instead.
What is lodging tax?
Lodging tax is a tax on the rent a guest pays for a short stay. A state, a county or a city can levy one. One stay can owe several. 7 states use the word lodging in the official name of their state tax.
Is the cleaning fee subject to occupancy tax?
In 13 of the 21 states below, yes: the cleaning fee a guest pays is part of the taxable amount. Check your own state's page before you price a stay.
Does Airbnb collect occupancy tax for hosts?
Airbnb collects the state-level tax in 18 of the 21 states below. Local layers depend on the exact address. Any layer the platform skips stays with the host, who collects it from the guest and files it. A direct booking leaves every layer to the host.
How the rates are checked
Each state rate comes from the state revenue department or the statute that sets it, read on the date shown on its state page. Local rates come from the short-term rental page of each city, where every layer cites its ordinance or tax table.
A layer with no published rate shows as not published. Its city then gets no total in the tables or the lookup.
This is not tax advice. Rates change on dates that each state and city sets, so confirm with the tax office before you file.