State

Louisiana short-term rental laws (2026)

Short-term rentals are legal in Louisiana where the local code allows them. Since January 1, 2026, a platform that collects sales tax for a host also remits the hotel and motel occupancy taxes due on the stay.^[2]

Every rule below links to the official source it comes from, verified October 2, 2026.

Cypress trees hung with Spanish moss standing in still swamp water near Lafayette, Louisiana

Is Airbnb legal in Louisiana?

Legal, taxed as a hotel stay

The state takes 5% of the rent. Zoning in your city or parish sets where you can rent.

10 official sources · verified October 2, 2026

Photo: Nicole Herrero on Unsplash

PermitNot required · None from the state. Some cities and parishes require one
Primary residenceVaries
Number on listingNot required
Night capNone in state law

Louisiana short-term rental laws

A house, camp or condominium rented to transient guests counts as a hotel under R.S. 47:301. The state rate on those stays is 5% through December 31, 2029. A host who collects rent from guests directly is a sales tax dealer. Most of what Louisiana law asks of a host comes down to that tax. Where a home may be rented is a local decision, made through zoning. In Baton Rouge, a home rented while its owner lives elsewhere needs a permit.^[1]

Every Louisiana rule, sorted by what it asks

Filter by topic. Each line carries the number of its official source, listed at the bottom of the page.

You must

Charge the 5% state sales tax on rooms you rent directly[6]
Register as a sales tax dealer when you collect rent from guests yourself[1]
Count service and facilitator fees in the taxable price[7]
Get your city or parish permit where one is required[8]
Baton Rouge: keep guests to two per bedroom plus two without an owner on site[8]

You must not

Rent out a recreational vehicle on Grand Isle[10]
Grand Isle: rent property in an R-7 recreational vehicle subdivision[10]

Not required

State sales tax on month-to-month leases[1]
A Baton Rouge permit when the owner lives on site and stays present[9]

Cities in this state

Short-term rental rules in 3 Louisiana cities

Ranked by the share of housing the Census counts as seasonal. Places the Census figure does not cover come first.

Short-term rental rules by city in Louisiana
City	Local rule	Primary residence	Night cap	Seasonal homes per 1,000
New Orleans short-term rental rules	Restricted by zone	Varies	None published
Grand Isle short-term rental rulesJefferson Parish, LA	No city ordinance	Not published	None published	672
Baton Rouge short-term rental rulesEast Baton Rouge Parish, LA	Permit required	Not required	No night cap in the zoning code	20

How to apply in Louisiana

1
Check whether your city or parish requires a permit. Baton Rouge does for homes the owner does not live in.^[8]
2
If you collect the rent from guests yourself, register as a sales tax dealer.^[1]
3
When a platform books the stay as an accommodations intermediary, it collects state and local sales tax.^[2]

Five jurisdictions, same questions

The Louisiana column comes from the official sources on this page. The other columns show the headline rule from each WonderGuest page. Open a page for the full detail.

Short-term rental rules in Louisiana compared with other jurisdictions
Question	Louisiana	Texas	Florida	Hawaii	Tennessee
Permit	Not requiredNone from the state. Some cities and parishes require one	Not requiredNone issued by the state	RequiredState license, $170 a year	RequiredState GET and TAT licenses	RequiredCity permit where one exists
Primary residence	Varies	Not required	Not required	Varies	Varies
Night cap	None in state law	None published by the state	None published by the state	No state cap, county rules vary	None. Under 30 nights is the definition
Number on listing	Not required	Not required	Not required	Required	Not required
Where allowed	Decided by local zoning	Under the city's own regulations	No local bans after June 1, 2011	Set by each county	City zoning decides, legacy status aside
Occupancy tax	5% state sales tax, plus parish and city taxes	6% state, plus a local rate	6% state tax, Airbnb collects	11% state TAT plus county TAT	City tax up to 4%, 8% with the county
Fine without permit	Each city or parish sets its own	None set by the state	Second-degree misdemeanor	$500 fine, $2,000 if cash-based	Use suspended while unpermitted
		Texas short-term rental rules	Florida short-term rental rules	Hawaii short-term rental rules	Tennessee short-term rental rules

Keep exploring

Coming up

What's changing

No change with an effective date appears in the official sources on this page as of October 2, 2026.

FAQ

Louisiana short-term rental questions

Is Airbnb legal in Louisiana?

Yes, if the city or parish code allows it. Baton Rouge zoning, for example, makes them a limited use in single-family districts.^[8]

Does Airbnb collect Louisiana sales tax for hosts?

On the stays it books, yes. Under R.S. 47:340.1, such a platform is an accommodations intermediary, liable for state and local sales tax. Occupancy taxes were added to that duty on January 1, 2026.^[2]

What is the state sales tax on a Louisiana short-term rental?

Through December 31, 2029, the state takes 5% of the rent. In Orleans and Jefferson parishes, locations with at least 10 rooms pay 3% instead.^[6]

Is a rented camp taxed like a hotel in Louisiana?

Yes. The state's hotel definition includes a residential location rented to transient guests, camps and cabins among them. Month-to-month leases are left out.^[1]

Sources

R.S. 47:301, sales and use tax definitions, hotel and dealer, Louisiana State Legislature, read on October 2, 2026
R.S. 47:340.1, marketplace facilitators, collection and remittance of state and local sales and use tax, Louisiana State Legislature, read on October 2, 2026
R.S. 33:4721, regulation of size and use of buildings, Louisiana State Legislature, read on October 2, 2026
Act No. 387 of the 2025 Regular Session (House Bill 610), R.S. 47:338.221(E), Louisiana State Legislature, read on October 2, 2026
House Bill 518, 2024 Regular Session, short-term rental booking agents, Louisiana State Legislature, read on October 2, 2026
What is the state sales tax rate for sleeping rooms, hotel rooms, motel rooms, and similar accommodations?, Louisiana Department of Revenue, read on October 2, 2026
Does the taxable service of furnishing of sleeping rooms include rooms purchased through online travel companies or Airbnb rentals?, Louisiana Department of Revenue, read on October 2, 2026
Unified Development Code, Chapter 9, Use Regulations, Sections 9.3.6 and 9.3.7, City of Baton Rouge and Parish of East Baton Rouge, read on October 2, 2026
Short-Term Rental Permits, information sheet, City of Baton Rouge, read on October 2, 2026
Code of Ordinances, Appendix A, Zoning, Town of Grand Isle, 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.

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