Short-term rental rules in El Paso, TX
El Paso amended its hotel tax chapter in 2026 so that a booking platform collects the city's tax on the stays it handles. The platform remits it directly. Hosts collect it themselves on direct bookings.[6]
Every rule below links to the official source it comes from, verified October 2, 2026.
Can you rent short term in El Paso?
State and county rules only
- Seasonal homes
- 1,974
- Housing units
- 265,320
- Residents
- 680,130
U.S. Census Bureau, 2024 ACS 5-year estimates
- City ruleNo city ordinance
- City feeNone published
- Tax on each stay17.5%
- Seasonal homes7 per 1,000
El Paso short-term rental rules
El Paso issues no short-term rental permit, and its zoning code applies the standards of each property's base residential use. That rule arrived with Ordinance 019840 on February 3, 2026, along with a definition of the use. Renting a residential use for lodging makes it a short-term rental when the stay lasts less than thirty consecutive days. Houses, duplexes and apartment units all qualify. A bed and breakfast does not. The other 2026 change is fiscal. On June 9, 2026, City Council voted to collect hotel occupancy tax on short-term rentals from 90 to 180 days later. Ordinance 019907, passed September 1, 2026, then added short-term rentals to the code's definition of a hotel. The city levies 7%, plus a 2% venue project tax, on top of the state's 6%. El Paso County adds 2.5%, for 17.5% in all.[4]
What El Paso asks of you
No short-term rental permit appears anywhere in the El Paso municipal code, codified through an ordinance enacted June 23, 2026.[3]
Any residential use rented for lodging accommodations for less than thirty consecutive days meets the code's short-term rental definition.[4]
The definition reaches houses, duplexes and accessory structures. It also covers a unit in an apartment, mixed-use or condominium building. A bed and breakfast is excluded.[4]
Ordinance 019840, adopted February 3, 2026, applies the zoning standard for the base residential use to the short-term rental.[4]
A City Council resolution of June 9, 2026, authorized collecting hotel occupancy tax on short-term rentals. Collection begins within a window of 90 to 180 days after that vote.[6]
Ordinance 019907, passed September 1, 2026, adds short-term rentals to the definition of a hotel in Chapter 3.12, the city's hotel room tax.[7]
A platform collects the city tax on the short-term rentals it books and remits it directly to the city. A host using such a platform does not remit that tax separately.[6]
The host keeps records that verify the tax collected by the platform. The host also collects and remits the tax on direct bookings, as well as on platforms that do not remit.[6]
What Texas asks wherever you host
These rules apply at this address whatever the city decides.
Texas issues no state short-term rental license. What the state does impose is its hotel occupancy tax. The Comptroller applies it to houses, condominiums and apartments, not only to hotels.[1]
A room priced at $15 or more a day owes the state 6 percent. Local hotel taxes start lower, at $2 a day for a sleeping room. The local taxing authority collects those itself.[1]
After thirty consecutive days without interruption, a guest becomes a permanent resident, exempt from the tax. A guest who announces that plan in writing is exempt from the date of the notice. Any interruption voids it.[2]
What a guest pays on top of your nightly rate in El Paso
Each layer is set by a different authority, and not all of them are collected by the platform.
| Layer | Rate | Remitted to |
|---|---|---|
| Texas state hotel occupancy tax[1] | 6% | The state revenue department |
| El Paso County hotel occupancy tax[8] | 2.5% | The county |
| City of El Paso hotel occupancy tax[5] | 7% | The city |
| El Paso venue project tax[5] | 2% | The city |
| Total on a taxable stay | 17.5% |
The city's 7% and 2% reach short-term rentals once collection starts, 90 to 180 days after the resolution of June 9, 2026. A platform that books the stay then collects the city share.[6]
Airbnb taxes for hostsWhat the census counts
How much of El Paso is already a second home
The Census Bureau counts 1,974 of El Paso's 265,320 homes as vacant for seasonal, recreational or occasional use. That is 7 out of every 1,000. It ranks El Paso 21st of the 23 Texas cities on this site for the share of its housing stock kept for part-year use.
- Rank in the state
- 21st of 23
- Share of housing
- 7 per 1,000
- Median home value
- $184,500
U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.
Nearby and comparable
Where El Paso sits among its neighbors
San Antonio, TX
Permit required
Type 1 if the owner or operator lives on site, Type 2 if not. Type 2 rentals are capped at 12.5% of a block face.
San Antonio short-term rental rulesKerrville, TX
Allowed by zone
104 seasonal homes, 9 per 1,000 housing units.
Kerrville short-term rental rulesDallas, TX
Registration required
2,595 seasonal homes, 4 per 1,000 housing units.
Dallas short-term rental rulesWimberley, TX
Allowed by zone
20 seasonal homes, 14 per 1,000 housing units.
Wimberley short-term rental rulesFAQ
El Paso short-term rental questions
Do I need a permit to run a short-term rental in El Paso?
When does El Paso start taxing short-term rentals?
Does Airbnb collect El Paso's hotel tax?
How often is El Paso hotel tax filed?
What is the total hotel tax on an El Paso stay?
Sources
- Hotel Occupancy Tax, Texas Comptroller of Public Accounts, read on September 20, 2026
- Hotel Occupancy Tax Exemptions (publication 96-224), Texas Comptroller of Public Accounts, read on September 20, 2026
- Code of Ordinances, codified through Ordinance 019889 (June 23, 2026), City of El Paso, read on October 2, 2026
- Code of Ordinances, Title 20, Section 20.02.870.5, Short-term rental, City of El Paso, read on October 2, 2026
- Code of Ordinances, Chapter 3.12, Hotel Room Tax, City of El Paso, read on October 2, 2026
- Agenda item and ordinance amending Chapter 3.12 for short-term rentals, City Council, September 1, 2026, City of El Paso, read on October 2, 2026
- Public Notices, ordinances passed by City Council, City of El Paso, read on October 2, 2026
- Hotel & Motel Tax, Tax Assessor-Collector, El Paso County, read on October 2, 2026
This page is not legal advice. It summarizes the official sources listed on this page as they read on October 2, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.
Before you list
Free tools for new hosts
Short-term rental agreement generator
Parties, dates, rent, deposit checked against your state's cap, and the house rules clauses you enforce. A signed-ready PDF for direct and Vrbo bookings.
Airbnb host fee calculator
What Airbnb takes on a booking under the 15.5% host-only fee or the old split fee, what the guest pays on top, and the payout that reaches you.
Airbnb house rules
Generate a complete PDF house rules document for your property: rules, schedule, amenities, emergency contacts.
Check-in instructions
The message a guest reads before getting in: access, keys, WiFi, parking, contact. English or bilingual output.