Lincoln City, OR short-term rental limits
A Lincoln City approval belongs to the property's current owners, not to the house. It ends, along with the operating license, as soon as any owner sells or transfers an interest. Land use approval alone does not allow renting or advertising the home. That waits until the operating license is issued.[4]
Every rule below links to the official source it comes from, verified October 2, 2026.
Can you rent short term in Lincoln City?
Limited number allowed
What you apply for: Short-term rental operating license
- Seasonal homes
- 2,328
- Housing units
- 7,195
- Residents
- 9,968
U.S. Census Bureau, 2024 ACS 5-year estimates
- City ruleCapped
- City fee$590
- Tax on each stay13.5%
- Seasonal homes324 per 1,000
Lincoln City short-term rental license
Short-term rentals, meaning dwellings rented for periods of 30 days at most, are licensed in nine Lincoln City zones. Two are single-unit residential zones, where the council capped licenses at 194 in R1-5 and 91 in R1-RE. Both caps are reached. No new license is issued there until the count falls below the cap. In R1-5, the oldest complete application gets the next license that opens. The land use packet asks for a $590 fee, first inspection included.[2]
What Lincoln City asks of you
Lincoln City counts as a short-term rental any dwelling unit rented on a daily or weekly basis, for periods of 30 days at most.[2]
The city lists nine zones where short-term rentals are a permitted use, from General Commercial to Oceanlake Oceanfront.[2]
Council caps hold the R1-5 zone to 194 licenses and the R1-RE zone to 91. Both caps are reached.[2]
In R1-5, complete applications are time-stamped. The oldest one is approved when a license becomes available, and the city cannot predict when that will happen.[3]
A decision on an R1-5 land use application must issue within 365 days of the application being complete. The fee is not refunded.[3]
Land use approval comes first, then the operating license under Chapter 5.14. The home may not be rented or advertised until the license is issued.[4]
The packet, updated January 2024, asks for a $590 land use fee that covers the first inspection. Each re-inspection after a failed one costs $100.[4]
Land use approval lapses after six months if no license has been issued by then.[4]
Each bedroom needs one off-street parking space, with never fewer than two per dwelling.[4]
In a residential zone, the owners certify that none of them holds an interest in another Lincoln City short-term rental.[4]
The local representative lives within ten miles of the urban growth boundary. A property management company with an office in that radius also qualifies.[4]
That representative settles parking and noise problems with renters immediately, at any hour.[4]
The inspection covers detectors for smoke and carbon monoxide, bedroom egress, plus a posted tsunami evacuation map.[4]
What Oregon asks wherever you host
These rules apply at this address whatever the city decides.
Oregon keeps no state license or registry of short-term rentals. Hosts open a transient lodging tax account with the state instead, through Revenue Online.[1]
The state tax is 1.5% of the rent through December 31, 2026, and 2.75% from January 1, 2027. Receipts must call the added 1.25% a nature conservation fee.[1]
Whoever collects the payment for a stay must collect and remit the state tax. That is the host, or a booking platform acting as intermediary.[1]
What a guest pays on top of your nightly rate in Lincoln City
Each layer is set by a different authority, and not all of them are collected by the platform.
| Layer | Rate | Remitted to |
|---|---|---|
| Oregon state transient lodging tax[1] | 1.5% | The state revenue department |
| Lincoln City transient room tax[5] | 12% | The city |
| Total on a taxable stay | 13.5% |
The city rate rose from 9.5% to 12% for tax collected on or after July 1, 2023, under Municipal Code 3.04.020.[5]
Airbnb taxes for hostsWhat the census counts
How much of Lincoln City is already a second home
The Census Bureau counts 2,328 of Lincoln City's 7,195 homes as vacant for seasonal, recreational or occasional use. That is 324 out of every 1,000. It ranks Lincoln City 1st of the 4 Oregon cities on this site for the share of its housing stock kept for part-year use.
- Rank in the state
- 1st of 4
- Share of housing
- 324 per 1,000
- Median home value
- $412,700
U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.
Nearby and comparable
Where Lincoln City sits among its neighbors
Seaside, OR
Allowed by zone
1,239 seasonal homes, 244 per 1,000 housing units.
Seaside short-term rental rulesBend, OR
Permit required
2,096 seasonal homes, 44 per 1,000 housing units.
Bend short-term rental rulesPortland, OR
Permit required
2,186 seasonal homes, 7 per 1,000 housing units.
Portland short-term rental rulesPinetop-Lakeside, AZ
Permit required
1,080 seasonal homes, 333 per 1,000 housing units.
Pinetop-Lakeside short-term rental rulesFAQ
Lincoln City short-term rental questions
Can I get a new short-term rental license in Lincoln City's R1-5 zone?
How much does a Lincoln City short-term rental application cost?
Does a Lincoln City short-term rental license pass to a buyer?
What room tax applies in Lincoln City?
Sources
- Transient Lodging Tax, Oregon Department of Revenue, read on October 2, 2026
- Short Term Rentals (STRs), City of Lincoln City, read on October 1, 2026
- Short Term Rentals (STRs) in the R1-5 Zone, City of Lincoln City, read on October 1, 2026
- Short-Term Rental (STR) Land Use Application Packet, updated January 2024, City of Lincoln City, read on October 1, 2026
- Transient Room Tax Increased from 9.5% to 12% starting July 01, 2023, City of Lincoln City, read on October 1, 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 profit calculator
Nightly rate, occupancy, Airbnb fee, management, mortgage, taxes and depreciation. You get cash flow, cash-on-cash return and what is left after the IRS.
Airbnb cleaning checklist generator
Build a printable turnover checklist by room, with restock, photos to take and a place for the cleaner to sign. Free PDF, no sign-up.