Utah, checked October 2, 2026

Utah transient room tax for short-term rentals: what hosts collect and file

Utah's counties and cities add room taxes of their own to the two state taxes. A booking platform past $100,000 of Utah sales in the current or prior year collects these taxes for its hosts.^[7]

Sources last checked on October 2, 2026.

State tax4.85% + 1.07%Plus 1 state levy that applies only in some places or cases
Total by city11.52% to 12.77%4 of 5 cities publish every rate
Airbnb collectsSales tax, state and local room taxes
Cleaning feeNot published

Utah transient room tax

Guests pay 1.07% in state transient room tax on any Utah stay that owes sales tax as a short-term rental. That figure combines two rates set in the Act: an initial 0.32% and a secondary 0.75%. In a county of the first class, the state adds 0.25% more. Other taxes on the stay still apply.^[2]

What the state of Utah charges

State taxes on a short-term rental stay in Utah
Tax	Rate	Applies to	Long stays	Paid to
Utah state sales tax^[1]	4.85%	What guests pay to rent tourist home, hotel or motel accommodations for less than 30 consecutive days.	The Code does not count a rental of 30 consecutive days or more as short-term.	Utah State Tax Commission
Utah state transient room tax^[2]	1.07%	The same short-term rentals that owe the state sales tax.	Like the sales tax, it leaves out stays of at least 30 consecutive days.	Utah State Tax Commission
Utah state transient room tax, county of the first class^[2]	0.25%	Short-term rentals in a county of the first class.	Stays of 30 consecutive days or longer are outside it as well.	Utah State Tax Commission

Local taxes in 5 Utah 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 Utah
City	Tax layers	Total
Brian Head short-term rental rules	Utah state sales tax 4.85% Utah state transient room tax 1.07% Iron County transient room tax 4.25% Brian Head resort tax 1.6% Brian Head municipal transient room tax 1% Brian Head also charges a quarterly Enhanced Service Business License Fee of 1.5% of gross earnings. A property manager may file it, but the owner stays responsible.	12.77%
Brighton short-term rental rules	Utah state sales tax 4.85% Utah state transient room tax 1.07% Utah transient room tax in Salt Lake County 0.25% Salt Lake County transient room tax 4.25% Salt Lake County tourism room tax 0.5% Brighton transient room tax 1% Under Brighton's rules, Airbnb and Vrbo are not property managers with umbrella licenses. A manager holding an umbrella license obtains the sales tax number for the owner.	11.92%
Garden City short-term rental rules	Utah state sales tax 4.85% Utah state transient room tax 1.07% Rich County transient room tax Not published Garden City resort communities tax Not published Garden City transient room tax 1% Section 8-603 asks for documentation that room and sales taxes are being paid to the Town of Garden City, in the ordinance's words. Renewal requires proof the taxes were paid.	Not published
Park City short-term rental rules	Utah state sales tax 4.85% Utah state transient room tax 1.07% Summit County transient room tax 3% Park City local sales tax 1% Park City resort communities tax 1.1% Park City additional resort communities tax 0.5% The license application must carry a sales tax number, the unit's own or its property manager's. No license takes effect until that number is provided.	11.52%
Salt Lake City short-term rental rules	Utah state sales tax 4.85% Utah state transient room tax 1.07% Utah transient room tax in Salt Lake County 0.25% Salt Lake County transient room tax 4.25% Salt Lake County tourism room tax 0.5% Salt Lake City municipal transient room tax 1%	11.92%

Tax on a three-night stay in Salt Lake City

Take 3 nights at $200 plus a $100 cleaning fee in Salt Lake City, the largest Utah city here with a rate on every layer. Utah 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
Utah state sales tax (4.85%): $33.95
Utah state transient room tax (1.07%): $7.49
Utah transient room tax in Salt Lake County (0.25%): $1.75
Salt Lake County transient room tax (4.25%): $29.75
Salt Lake County tourism room tax (0.5%): $3.50
Salt Lake City municipal transient room tax (1%): $7.00
Tax on the stay: $83.44
Guest pays: $783.44

What Airbnb and Vrbo collect in Utah

Airbnb

Sales tax, state and local room taxes

Airbnb collects Utah's combined sales tax, state transient room tax and local room taxes on stays up to 29 nights. Cleaning and guest fees are taxed too.^[10]

Vrbo

Combined sales tax and room taxes

Since October 1, 2019, Vrbo has collected Utah taxes on every stay under 30 nights in the state. Its entry lists the combined sales tax, the state transient room tax and local transient room taxes.^[11]

How to register and file in Utah

A Utah host who must collect sales tax needs a State Tax Commission license before doing business. The Commission issues it without a license fee.^[5]

Filing: Utah sales tax is filed quarterly. Each quarter's return and payment are due by the end of the next month.^[6]
Cleaning fees: Utah's sales price includes any charge by the seller for a service needed to complete the sale. That definition does not name cleaning fees.^[4]
Service fees: The Code taxes charges for the rental and its services. It makes no mention of a platform's own guest fee.^[1]

Penalties in Utah

A return filed late costs the greater of $20 or a share of the unpaid tax. That share is 2% within five days, 5% within 15 days and 10% after that.^[9]
Late payment follows the same scale, counted from the return's due date.^[9]
An underpayment from intentional disregard of the law adds 15% of the whole underpayment.^[9]

Calculator

Estimate the tax on a stay in Utah

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

City in Utah

Utah 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 Salt Lake City

$83.44

Utah state sales tax (4.85%)$33.95

Utah state transient room tax (1.07%)$7.49

Utah transient room tax in Salt Lake County (0.25%)$1.75

Salt Lake County transient room tax (4.25%)$29.75

Salt Lake County tourism room tax (0.5%)$3.50

Salt Lake City municipal transient room tax (1%)$7.00

Taxable amount, cleaning included$700.00

Guest pays in total$783.44

Salt Lake City short-term rental rules

Who collects it

Airbnb collects Utah's combined sales tax, state transient room tax and local room taxes on stays up to 29 nights. Cleaning and guest fees are taxed too.

What's changing

Announced changes

No change announced as of October 2, 2026.

Asked by hosts

Utah transient room tax: host questions

Can I keep part of the state room tax I collect?

Yes. A seller required to collect the state transient room tax may retain 6% of what it must remit, to cover the cost of collecting.^[3]

When do Utah sales tax returns become monthly?

When your tax liability reached $50,000 or more in the previous calendar year. Each monthly return is then due by the last day of the following month.^[8]

Is a month-long booking taxed in Utah?

Not when it runs 30 consecutive days or more. The Code limits a short-term rental to less than 30 consecutive days.^[4]

Keep exploring

Sources