Missouri sales tax for short-term rentals: what hosts collect and file
Missouri hosts collect sales tax from guests on short-term stays and remit it to the Department of Revenue. That department generally administers only state and local sales taxes.[1]
Sources last checked on October 2, 2026.
- State tax4.225%
- Total by cityNot published
- Airbnb collectsState and local sales taxes
- Cleaning feeTaxed
Missouri short-term rental tax
Sales tax is what a Missouri short-term rental owes: 4.225% to the state, plus the local sales taxes in force at the address. Cities, counties and special taxing districts such as fire districts can each levy one. The Department of Revenue publishes a lookup tool for the combined rate. It works for any Missouri address.[1]
What the state of Missouri charges
| Tax | Rate | Applies to | Long stays | Paid to |
|---|---|---|---|---|
| Missouri state sales tax[1] | 4.225% | Charges for nightly stays in homes, condominiums and cabins open to the public. | Stays a guest contracts for 31 days or more are exempt. | Missouri Department of Revenue |
Local taxes in 5 Missouri cities
Counties and cities add their own rates. A city with a layer that has no published rate gets no total.
| City | Tax layers | Total |
|---|---|---|
| Branson short-term rental rules |
Branson's combined sales tax, state share included, starts at 8.35%. Special districts raise it as high as 11.35%, depending on the address. | Not published |
| Kansas City short-term rental rules |
Local sales taxes depend on the address. Kansas City spans four counties, where the combined rate with the state share runs from 8.725% to 9.1%. Special taxing districts push it as high as 11.975%. | Not published |
| Osage Beach short-term rental rules |
Osage Beach straddles two counties. With the state share, the combined sales tax is 8.225% in its Camden County part and 8.725% in its Miller County part. Special districts lift it as high as 10.225%. | Not published |
| St. Louis short-term rental rules |
St. Louis has a single base rate for sales tax, 9.679% with the state share. Community improvement and transportation districts raise it to as much as 11.679% at some addresses. | Not published |
| Village of Four Seasons short-term rental rules |
The combined sales tax, state share included, is 8.225% in the village. Inside the Horseshoe Bend Pedestrian transportation development district it rises to 9.225%. | Not published |
No Missouri city here publishes a rate for every layer yet. The calculator below still shows the layers that have one.
What Airbnb and Vrbo collect in Missouri
Airbnb
State and local sales taxes
Missouri bookings of 29 nights or fewer carry the 4.225% state sales tax through Airbnb, cleaning fees included. Airbnb also adds city and county sales taxes, plus lodging taxes in a few places such as St. Louis. Its list skips Kansas City and Branson.[8]
Vrbo
State sales and use tax since 2026
Since February 1, 2026, Vrbo has applied Missouri's general sales and use tax to stays under 30 nights. Springfield's accommodations tax is the only local tax on its Missouri list.[9]
How to register and file in Missouri
Open a sales tax account through the Department of Revenue's online new business registration. Processing takes 2 to 3 business days. Keep the confirmation number it issues.[3]
- Filing
- Your filing frequency follows last year's tax. More than $500 a month means a monthly return, filed by the 20th day of the next month. At least $200 a quarter puts you on quarterly returns, each due by the end of the month that follows the quarter. Below that, a single annual return is due January 31.[4]
- Cleaning fees
- The Department of Revenue's vacation home rental matrix lists cleaning fees as taxable.[2]
- Service fees
- Service fees on a vacation home rental are taxable under the department's guidance.[2]
Penalties in Missouri
Calculator
Estimate the tax on a stay in Missouri
Pick a city, then enter the nightly rate, the nights and the cleaning fee.
At least one layer has no published rate. The total covers only the layers that have one.
This is not tax advice. Confirm the rates with the tax office before you file.
Tax on this stay in Branson
$57.58+
Who collects it
Missouri bookings of 29 nights or fewer carry the 4.225% state sales tax through Airbnb, cleaning fees included. Airbnb also adds city and county sales taxes, plus lodging taxes in a few places such as St. Louis. Its list skips Kansas City and Branson.
In Branson
Branson's combined sales tax, state share included, starts at 8.35%. Special districts raise it as high as 11.35%, depending on the address.
What's changing
Announced changes
No change announced as of October 2, 2026.
Asked by hosts
Missouri sales tax: host questions
Does the 31-day exemption follow the contract or the actual stay?
Does the Missouri retail sales license cost anything?
Is there a discount for paying Missouri sales tax on time?
Do I file a return for a month with no bookings?
Keep exploring
Sources
- Sales/Use Tax, Missouri Department of Revenue, read on October 2, 2026
- Audit Services, Vacation Home Rentals Tax Matrix, revised March 28, 2025, Missouri Department of Revenue, read on October 2, 2026
- Online New Business Registration, Missouri Department of Revenue, read on October 2, 2026
- RSMo Section 144.080, seller responsible for tax, returns, Missouri Revisor of Statutes, read on October 2, 2026
- RSMo Section 144.083, retail sales license, Missouri Revisor of Statutes, read on October 2, 2026
- RSMo Section 144.140, seller may retain two percent of tax, Missouri Revisor of Statutes, read on October 2, 2026
- RSMo Section 144.250, failure to file return or pay tax, Missouri Revisor of Statutes, read on October 2, 2026
- Occupancy tax collection and remittance by Airbnb in Missouri, Airbnb Help Center, read on October 2, 2026
- U.S. (F-M): Where Vrbo collects and remits taxes and lodging taxes, Vrbo Help, read on October 2, 2026
This is not tax advice. It summarizes the official sources listed above as they read on October 2, 2026. Confirm with the Missouri tax office or your city before you file.