Louisiana, checked October 2, 2026

Louisiana sales tax on sleeping rooms for short-term rentals: what hosts collect and file

Under Louisiana law, a house, camp or condominium rented to transient guests counts as a hotel for sales tax. The Department of Revenue collects the state sales tax on that rent. Parishes, cities and tourism commissions may tax the same rent. Platforms collect these taxes on their bookings.^[1]

Sources last checked on October 2, 2026.

State tax5%Plus 2 state levies that apply only in some places or cases
Total by city8.75% to 16.5%2 of 2 cities publish every rate
Airbnb collectsState sales tax, local taxes
Cleaning feeNot published

Louisiana short-term rental tax

Louisiana takes 5% of a short-term rental's rent through its state sales tax on sleeping rooms. The rate holds through December 31, 2029. Many local authorities add a sales tax, an occupancy tax or both. The reduced 3% state rate in Orleans and Jefferson parishes needs 10 rooms at one location.^[1]

What the state of Louisiana charges

State taxes on a short-term rental stay in Louisiana
Tax	Rate	Applies to	Long stays	Paid to
State of Louisiana tax on room rentals^[1]	5%	Rent for a sleeping room, cottage or cabin furnished to transient guests.	The Department publishes no night threshold for this tax.	Louisiana Department of Revenue
Louisiana Stadium and Exposition District hotel occupancy tax^[3]	4%	Rent at establishments of at least 10 guest rooms in Orleans or Jefferson Parish.	A rental with nine rooms or fewer owes none of it.	Louisiana Department of Revenue, for the district
Ernest N. Morial New Orleans Exhibition Hall Authority tax^[3]	3%	Rent at establishments of at least 10 guest rooms in Orleans Parish. A charge of 50 cents to $2 a night comes on top.	Smaller rentals, below 10 rooms, are outside it.	Louisiana Department of Revenue, for the authority

Local taxes in 2 Louisiana 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 Louisiana
City	Tax layers	Total
Baton Rouge short-term rental rules	Louisiana state sales tax on rooms 5% East Baton Rouge City-Parish and school sales tax 5.5% Baton Rouge hotel-motel tax 6% Under R.S. 33:4574.1.1, Visit Baton Rouge may levy 4% on hotel rooms. Voters may approve 2% more in most of the parish, half of it for the Raising Cane's River Center.	16.5%
Grand Isle short-term rental rules	Louisiana state sales tax on rooms 5% Jefferson Parish sales tax on hotel and motel room rentals 3.75% The Sheriff's Bureau of Revenue and Taxation collects Jefferson Parish taxes. Its rate table adds an occupancy tax on hotel and motel rooms. The rate is 3% on the East Bank, 2% on the West Bank.	8.75%

Tax on a three-night stay in Baton Rouge

Take 3 nights at $200 plus a $100 cleaning fee in Baton Rouge, the largest Louisiana city here with a rate on every layer. Louisiana 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
Louisiana state sales tax on rooms (5%): $35.00
East Baton Rouge City-Parish and school sales tax (5.5%): $38.50
Baton Rouge hotel-motel tax (6%): $42.00
Tax on the stay: $115.50
Guest pays: $815.50

What Airbnb and Vrbo collect in Louisiana

Airbnb

State sales tax, local taxes

Airbnb charges the 5% Louisiana Sales and Use Tax on every Louisiana reservation, counting cleaning fees plus guest fees. Its help page lists local sales and occupancy taxes parish by parish.^[11]

Vrbo

State, parish and local taxes

Vrbo's collection list gained Louisiana's state sales tax on August 1, 2025. Parish sales tax is on it too. Local accommodations taxes joined on January 1, 2026. In New Orleans, Vrbo also collects the city's hotel and short-term rental taxes.^[12]

How to register and file in Louisiana

New businesses sign up on LaTAP, the Department's online portal, through its Register My Business link. Do it before you collect any Louisiana sales tax from guests.^[4]

Filing: File and pay by the 20th of the following month. Periods are calendar months or calendar quarters.^[5]
Cleaning fees: The Department has not said if a cleaning fee is taxed. Its FAQ on booked rooms taxes service fees and similar charges without naming cleaning.^[2]
Service fees: Service, facilitator and processing fees are part of the taxable price of a room, even when billed separately. That holds for rooms booked through Airbnb or an online travel company.^[2]

Penalties in Louisiana

Each 30 days a return is late adds 5% of the tax due, up to 25% in all.^[9]
A return filed without full payment draws 5% of the unpaid tax per 30 days, for no more than five periods.^[9]
Louisiana charges interest on unpaid tax from the original due date until the balance is paid in full.^[10]

Calculator

Estimate the tax on a stay in Louisiana

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

City in Louisiana

Louisiana 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 Baton Rouge

$115.50

Louisiana state sales tax on rooms (5%)$35.00

East Baton Rouge City-Parish and school sales tax (5.5%)$38.50

Baton Rouge hotel-motel tax (6%)$42.00

Taxable amount, cleaning included$700.00

Guest pays in total$815.50

Baton Rouge short-term rental rules

Who collects it

Airbnb charges the 5% Louisiana Sales and Use Tax on every Louisiana reservation, counting cleaning fees plus guest fees. Its help page lists local sales and occupancy taxes parish by parish.

In Baton Rouge

Under R.S. 33:4574.1.1, Visit Baton Rouge may levy 4% on hotel rooms. Voters may approve 2% more in most of the parish, half of it for the Raising Cane's River Center.

What's changing

Announced changes

From January 1, 2030

The 5% state rate on room rentals is set through December 31, 2029. The Department has not published the rate that follows.^[1]

Asked by hosts

Louisiana sales tax on sleeping rooms: host questions

Can I file Louisiana state and parish sales tax returns in one place?

Yes. Parish E-File, run by the Department of Revenue, takes the state return along with parish and city returns. Registration is free.^[6]

Does a booking platform also remit parish occupancy taxes?

Yes, since January 1, 2026. Marketplace facilitators remitting sales tax must now remit local occupancy taxes too.^[8]

Is a monthly rental taxed as a sleeping room in Louisiana?

Not when it is a month-to-month lease. State law keeps a person leasing apartments or houses month to month out of the hotel definition.^[7]

Can Louisiana waive a late-filing penalty?

Yes, when the delay came from reasonable cause rather than negligence. Pay all tax and interest first. Then ask on LaTAP, or send Form R-20128.^[10]

Keep exploring

Sources