Arizona, checked October 2, 2026

Arizona transient lodging tax for short-term rentals: what hosts collect and file

An Arizona host renting short stays owes the state's transaction privilege tax and needs a license from the Department of Revenue. Counties and cities tax the same stays. Since 2019, a booking platform must register with the department and pay all of these taxes on the bookings it handles.^[4]

Sources last checked on October 2, 2026.

State tax5.5%
Total by city13.07% to 17.975%2 of 25 cities publish every rate
Airbnb collectsState, county and city taxes
Cleaning feeNot published

Arizona transient lodging tax

Transient lodging is the classification of Arizona's transaction privilege tax that covers stays under 30 consecutive days. It falls on the gross income of the business. The host, as operator, owes it. The classification names the tourist home or house among the hotels it covers. A marketplace booking leaves your own tax base once a registered platform documents that it has remitted the tax.^[2]

What the state of Arizona charges

State taxes on a short-term rental stay in Arizona
Tax	Rate	Applies to	Long stays	Paid to
Arizona transaction privilege tax, transient lodging classification^[1]	5.5%	Gross income from operating lodging for guests who stay less than 30 consecutive days.	Any stay of 30 consecutive days or longer falls outside the classification. So does renting up to four rooms in an owner-occupied home with breakfast, at no more than 50% average yearly occupancy.	Arizona Department of Revenue

Local taxes in 25 Arizona cities

Counties and cities add their own rates. A city with a layer that has no published rate gets no total.

Short-term rental tax layers by city in Arizona
City	Tax layers	Total
Apache Junction short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published	Not published
Bisbee short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published Bisbee keeps its own tax code, published separately from the license pages. The state transient lodging classification applies to any stay of under thirty consecutive days regardless.	Not published
Bullhead City short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% Mohave County excise tax on transient lodging Not published Bullhead City transient occupancy tax 3% The city's tax page says Bullhead City belongs to the state collection system. Hosts file TPT returns on the state form and pay the Arizona Department of Revenue directly.	Not published
Camp Verde short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% Yavapai County excise tax on transient lodging 0.825% Camp Verde general transaction privilege tax 3.65% Camp Verde additional transient lodging tax 8% Camp Verde is a program city: the Arizona Department of Revenue collects its transaction privilege taxes on the town's behalf.	17.975%
Carefree short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published Arizona removed the transaction privilege tax on residential rentals from January 1, 2025, amending A.R.S. § 42-6004(H). Short-term rentals stay inside the transient lodging classification and keep their tax license.	Not published
Cave Creek short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published Two filings precede the town license, and neither is optional. They are the state transaction privilege tax license and the Maricopa County assessor registration that makes the rental lawful in the first place.	Not published
Cottonwood short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published Cottonwood handles business registration and sales tax through the same office as the rental registration, so the two are usually filed together rather than in sequence.	Not published
Flagstaff short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published Flagstaff states that a short-term rental remits transaction privilege tax at the same rate as a hotel. The rate itself sits in the Department of Revenue's rate table rather than in the city's own pages.	Not published
Fountain Hills short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published The town wants proof of a proper tax license with the permit application. The Arizona Department of Revenue registration has to be in place before the local permit is sought.	Not published
Jerome short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published No Jerome rental may operate without a valid transaction privilege tax license, as A.R.S. § 42-5005 requires. Article 8-7 states no lodging tax rate.	Not published
Lake Havasu City short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published Lake Havasu City publishes its own brochure on the transaction privilege tax for hotels and vacation rentals. It makes the state tax number a precondition of the permit rather than a later formality.	Not published
Page short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published Ask the city clerk's office for Page's own transient lodging rate before pricing a stay.	Not published
Payson short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published Three registrations carry tax or title consequences here: the state TPT license, the Gila County assessor filing under A.R.S. § 33-1902, and the town license that depends on both.	Not published
Phoenix short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% Maricopa County excise tax on transient lodging 1.77% Phoenix transient lodging tax 5.8% On a stay no longer than 29 consecutive days, the city takes 5.8%, per its rate chart effective January 1, 2026. That combines 2.8% with an additional 3.0% on transient lodging.	13.07%
Pinetop-Lakeside short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published The transaction privilege tax license comes first: the town needs your TPT number on the permit application, so the state registration has to be done before the local one.	Not published
Prescott short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published Prescott states the obligation without publishing a rate on that page. A vacation rental operating inside the city limits collects and remits transaction privilege tax on the gross income of the activity.	Not published
Prescott Valley short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published The town posts its transaction privilege tax information apart from its license pages. The state rate is set by statute, in A.R.S. § 42-5010, not by the town.	Not published
Scottsdale short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published Scottsdale publishes its own transient lodging rate. Confirm it with the tax and license office before pricing a stay.	Not published
Sedona short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published Sedona's own transient lodging rate and the combined state and county rate are published in the Department of Revenue's transaction privilege tax rate table, which is reissued as rates change. Read the current table before you price.	Not published
Show Low short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published Show Low's administration office can confirm the city's own transient lodging rate before you price a stay.	Not published
Tempe short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% Maricopa County excise tax on transient lodging Not published Tempe transaction privilege tax 1.8% Tempe transient lodging tax 5% Tempe publishes its own two layers. Its 1.8% transaction privilege tax applies to a stay of any length, and its 5.0% transient lodging tax to stays under 30 days.	Not published
Tombstone short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% Cochise County excise tax on transient lodging Not published Tombstone privilege tax on hotels 3.5% Tombstone hotel tax upon transient lodging 4%	Not published
Tucson short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% Tucson transient rental occupational license tax Not published Two city documents give different rates. The December 16, 2025 minutes say Ordinance 12215 sets 10% for hotels that are also short-term rentals. The published text of section 19-66 shows 9% for every hotel.	Not published
Wickenburg short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published The town folds the state tax license into its own permit requirement: you cannot hold the vacation rental permit without a transaction privilege tax license behind it.	Not published
Williams short-term rental rules	Arizona transient lodging transaction privilege tax 5.5% City transient lodging tax Not published Williams tells hosts on its registration form to pay transaction privilege tax at the hotel rate. The form also calls it transient occupancy tax. The license itself is issued by the Arizona Department of Revenue.	Not published

Tax on a three-night stay in Phoenix

Take 3 nights at $200 plus a $100 cleaning fee in Phoenix, the largest Arizona city here with a rate on every layer. Arizona sets no single rule for cleaning fees, so the example counts the fee as taxable.

Rent, 3 nights: $600.00
Cleaning fee: $100.00
Taxable amount: $700.00
Arizona transient lodging transaction privilege tax (5.5%): $38.50
Maricopa County excise tax on transient lodging (1.77%): $12.39
Phoenix transient lodging tax (5.8%): $40.60
Tax on the stay: $91.49
Guest pays: $791.49

What Airbnb and Vrbo collect in Arizona

Airbnb

State, county and city taxes

Airbnb collects Arizona's 5.5% on the listing price, cleaning fee included, for reservations of 29 nights or fewer. It also collects the county excise tax and the local lodging taxes. Any other tax stays with the host.^[9]

Vrbo

State TPT, county and local taxes

For stays under 30 nights, Vrbo has collected across Arizona since January 1, 2019. It remits the state transaction privilege tax, county excise tax and local lodging taxes.^[10]

How to register and file in Arizona

Before renting, apply to the Arizona Department of Revenue for a transaction privilege tax license, with a $12 fee. A city that levies its own privilege tax requires a municipal license too, at up to $50 through the same department.^[4]

Filing: Arizona returns are monthly, due on the 20th of the following month and delinquent after its last business day when filed electronically. A host whose yearly tax runs $2,000 to $8,000 may pay quarterly. Under $2,000, annual filing is allowed.^[5]
Cleaning fees: Neither A.R.S. § 42-5070 nor § 42-5076 names a cleaning fee. On a marketplace booking, § 42-5076 taxes the total amount the host charges for the stay.^[3]
Service fees: The marketplace base in § 42-5076 is what the host charges. A platform's own service fee is not addressed there.^[3]

Penalties in Arizona

The late-filing penalty is 4.5% of the tax per month or partial month, up to 25%.^[7]
For paying late, the penalty is 0.5% a month, with a 10% ceiling. Together, the two late penalties stop at 25%.^[7]
Offering a rental without a current license, or leaving its number off a listing, costs $250 the first time. Each later offense costs $1,000.^[6]

Calculator

Estimate the tax on a stay in Arizona

Pick a city, then enter the nightly rate, the nights and the cleaning fee.

City in Arizona

Arizona publishes no rule on cleaning fees, so the estimate includes them.

This is not tax advice. Confirm the rates with the tax office before you file.

Tax on this stay in Phoenix

$91.49

Arizona transient lodging transaction privilege tax (5.5%)$38.50

Maricopa County excise tax on transient lodging (1.77%)$12.39

Phoenix transient lodging tax (5.8%)$40.60

Taxable amount, cleaning included$700.00

Guest pays in total$791.49

Phoenix short-term rental rules

Who collects it

In Phoenix

On a stay no longer than 29 consecutive days, the city takes 5.8%, per its rate chart effective January 1, 2026. That combines 2.8% with an additional 3.0% on transient lodging.

What's changing

Announced changes

No change announced as of October 2, 2026.

Asked by hosts

Arizona transient lodging tax: host questions

Do I need an Arizona tax license if I only rent through Airbnb?

Yes. An online lodging operator may not offer or rent a property without a current transaction privilege tax license. Its number must also appear on every listing, platform postings included.^[6]

Do Arizona counties tax short-term rentals too?

Yes. Every sale subject to the state tax also owes the applicable county general excise tax. By statute, that excise cannot exceed 10% of the regular state rate.^[8]

Who sets the city lodging tax in Arizona?

Each city, through its own privilege tax. Most Arizona cities build theirs on the Model City Tax Code, which still lets a city tax or exempt items outside the model.^[8]

Does Airbnb's Arizona return name me?

No. A registered marketplace reports monthly and remits a total for each taxing jurisdiction. It does not have to list individual hosts.^[5]

Keep exploring

Sources