Oregon, checked October 2, 2026

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

Oregon's Department of Revenue runs the state transient lodging tax on short-term rentals. Whoever takes the payment must collect it. Many counties and cities add a lodging tax of their own. The department administers some of those local taxes under agreements with them.^[1]

Sources last checked on October 2, 2026.

State tax1.5%
Total by city11.9% to 16%4 of 4 cities publish every rate
Airbnb collectsState tax and dozens of local taxes
Cleaning feeTaxed

Oregon lodging tax

Stays ending in 2026 owe Oregon's state lodging tax at 1.5% of the amount charged. Those ending on or after January 1, 2027 owe 2.75%. Hosts collect it on direct bookings. On a booking paid through a platform acting as intermediary, the platform collects it instead.^[1]

What the state of Oregon charges

State taxes on a short-term rental stay in Oregon
Tax	Rate	Applies to	Long stays	Paid to
Oregon state transient lodging tax^[1]	1.5%	The amount charged for occupancy, plus any separate fee for a service the guest cannot decline.	A stay that reaches 30 consecutive days at the same property owes no state tax, from the first night.	Oregon Department of Revenue

Local taxes in 4 Oregon 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 Oregon
City	Tax layers	Total
Bend short-term rental rules	Oregon state transient lodging tax 1.5% Bend room tax 10.4% Infrequent-use rentals owe no room tax. When a booking service such as Airbnb or Vrbo pays the tax, the host still files room tax reports to confirm activity.	11.9%
Lincoln City short-term rental rules	Oregon state transient lodging tax 1.5% Lincoln City transient room tax 12% The city rate rose from 9.5% to 12% for tax collected on or after July 1, 2023, under Municipal Code 3.04.020.	13.5%
Portland short-term rental rules	Oregon state transient lodging tax 1.5% Multnomah County transient lodgings tax 5.5% Portland transient lodgings tax 6% Portland Tourism Improvement District fee 3% Portland nightly fee on short-term rentals $4 a night The Revenue Division collects the city and county taxes together, 11.5% in all. The 3% district fee reaches the guest only as a separate line, labeled "3% Portland Tourism Assessment."	16% plus $4 a night
Seaside short-term rental rules	Oregon state transient lodging tax 1.5% Clatsop County transient room tax 3% Seaside transient room tax 10% The county-wide tax rose from 1% to 3% on January 1, 2026. Collectors register with the county's Assessment and Taxation office, which receives the county tax.	14.5%

Tax on a three-night stay in Portland

Take 3 nights at $200 plus a $100 cleaning fee in Portland, the largest Oregon city here with a rate on every layer. The cleaning fee counts toward the taxable amount.

Rent, 3 nights: $600.00
Cleaning fee: $100.00
Taxable amount: $700.00
Oregon state transient lodging tax (1.5%): $10.50
Multnomah County transient lodgings tax (5.5%): $38.50
Portland transient lodgings tax (6%): $42.00
Portland Tourism Improvement District fee (3%): $21.00
Portland nightly fee on short-term rentals ($4 a night): $12.00
Tax on the stay: $124.00
Guest pays: $824.00

What Airbnb and Vrbo collect in Oregon

Airbnb

State tax and dozens of local taxes

Airbnb takes the 1.5% state tax on every Oregon reservation up to 29 nights. Its base covers the cleaning fee. It also collects local lodging taxes across dozens of Oregon jurisdictions, Portland and Bend among them.^[3]

Vrbo

State, county and city lodging taxes

Vrbo has collected Oregon's state, county and city lodging taxes since July 1, 2018, treating most stays under 31 nights as taxable. Exemptions vary by locality.^[4]

How to register and file in Oregon

Register for the transient lodging tax on Revenue Online, through its link to register for a business tax. The business needs a federal identifier, as does each owner or officer.^[1]

Filing: Each quarter's return is due when the following month ends, even if you collected no tax. Tax is owed once the guest's stay ends.^[1]
Cleaning fees: A required cleaning charge is taxable. The Department of Revenue taxes any separate fee for a service the guest cannot opt out of, and cleaning heads its list of examples.^[1]
Service fees: Booking service fees and processing fees sit on the department's list of non-optional charges. They are taxed with the rent.^[1]

Penalties in Oregon

Paying after the due date adds a 5% penalty, plus interest counted from the day the tax was due.^[1]
A return still missing 30 days after the due date draws a 20% penalty. Further penalties can follow once 60 days have passed.^[1]

Calculator

Estimate the tax on a stay in Oregon

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

City in Oregon

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

Tax on this stay in Portland

$124.00

Oregon state transient lodging tax (1.5%)$10.50

Multnomah County transient lodgings tax (5.5%)$38.50

Portland transient lodgings tax (6%)$42.00

Portland Tourism Improvement District fee (3%)$21.00

Portland nightly fee on short-term rentals ($4.00 a night)$12.00

Taxable amount, cleaning included$700.00

Guest pays in total$824.00

Portland short-term rental rules

Who collects it

In Portland

The Revenue Division collects the city and county taxes together, 11.5% in all. The 3% district fee reaches the guest only as a separate line, labeled "3% Portland Tourism Assessment."

What's changing

Announced changes

From January 1, 2027

The rate goes from 1.5% to 2.75% on January 1, 2027. A stay that straddles New Year's owes the new rate on every night, prepaid bookings included.^[1]

Asked by hosts

Oregon transient lodging tax: host questions

Do I file a return if every booking goes through Airbnb or Vrbo?

No, as long as the platform handles all your bookings and you take none yourself. Any payment you collect yourself puts you back on the quarterly return.^[1]

Does the fewer-than-30-days exemption cover platform bookings?

No. Rentals made through a transient lodging intermediary lost that exemption on January 1, 2020. A property the host rents out directly, for fewer than 30 days per calendar year, still qualifies.^[1]

What is the 5% I can withhold from the state tax?

An administrative fee. A host or platform that collects the tax may keep 5% of the state share for its recordkeeping costs.^[1]

Why must my receipts show a nature conservation fee?

House Bill 4134 requires every collector to describe the 1.25% increase that way. The new revenue goes to the Recovering Oregon's Wildlife Fund.^[2]

Keep exploring

Sources