State

Missouri short-term rental laws (2026)

The Department of Revenue issues the retail sales license a Missouri host needs before the first paid night. State law makes it free. It stays valid until the state revokes it or the host surrenders it. Zoning and permits are a city matter.[4]

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

The Gateway Arch and the downtown St. Louis skyline at dusk, seen across the Mississippi River

Is Airbnb legal in Missouri?

Legal, taxed like a retail sale

Each city decides on permits, zoning and any lodging tax. Statewide, nightly stays owe the 4.225% sales tax.

16 official sources · verified October 2, 2026

Photo: Kenny Nguyễn on Unsplash

  • PermitNot required · State retail sales license, free. Cities add their own
  • Primary residenceVaries
  • Number on listingNot required
  • Night capOnly where local zoning sets one

Missouri short-term rental laws

Department of Revenue guidance puts nightly rentals of Missouri homes, condominiums and cabins under the state sales tax. Hosts collect the 4.225% state rate plus local sales taxes. The tax covers cleaning and service fees as well as the room charge. Once a guest contracts for 31 days or more, no sales tax is due on the stay.[2]

Every Missouri 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

  • Get a free retail sales license before your first booking[4]
  • Collect the 4.225% state sales tax on nightly stays[1][2]
  • Charge sales tax on cleaning and service fees too[2]
  • Get your city's registration, license or permit where it requires one[7][13][10]
  • Pay Branson's 4% tourism tax to the city by the 20th of each month[14]

You must not

  • List a Kansas City or Branson rental without its city number[7][13]
  • Rent for less than 31 nights in the Village of Four Seasons' R-1 district[16]

Not required

  • A fee for the state retail sales license[4]
  • State sales tax on stays contracted for 31 days or more[2]

Cities in this state

Short-term rental rules in 5 Missouri cities

Ranked by the share of housing the Census counts as seasonal.

Short-term rental rules by city in Missouri
CityLocal rulePrimary residenceNight capSeasonal homes per 1,000
Village of Four Seasons short-term rental rulesCamden County, MOAllowed by zoneNot publishedNo stays under 31 days in the R-1 and R-2 districts591
Osage Beach short-term rental rulesCamden County, MOAllowed by zoneNot requiredNo night cap. R-3 zones require a 30-day minimum stay572
Branson short-term rental rulesTaney County, MOLicense requiredNot requiredNo night limit in the city's short-term rental article317
St. Louis short-term rental rulesIndependent city, MOLicense requiredNot publishedNo night limit in the license ordinance5
Kansas City short-term rental rulesJackson County, MORegistration requiredVariesNo yearly night limit in the registration code4

How to apply in Missouri

  1. 1

    Check your city's code first. The Village of Four Seasons bars stays under 31 days in its R-1 single-family district.[16]

  2. 2

    Get a retail sales license from the Department of Revenue before your first booking.[4]

  3. 3

    Collect the 4.225% state sales tax, plus any local sales tax, on each nightly stay.[1]

  4. 4

    Register for your city's own lodging tax where it has one, such as Branson's 4% tourism tax.[14]

Five jurisdictions, same questions

The Missouri 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 Missouri compared with other jurisdictions
QuestionMissouriTennesseeFloridaHawaiiTexas
PermitNot requiredState retail sales license, free. Cities add their ownRequiredCity permit where one existsRequiredState license, $170 a yearRequiredState GET and TAT licensesNot requiredNone issued by the state
Primary residenceVariesVariesNot requiredVariesNot required
Night capOnly where local zoning sets oneNone. Under 30 nights is the definitionNone published by the stateNo state cap, county rules varyNone published by the state
Number on listingNot requiredNot requiredNot requiredRequiredNot required
Where allowedWhere the city's zoning allows itCity zoning decides, legacy status asideNo local bans after June 1, 2011Set by each countyUnder the city's own regulations
Occupancy tax4.225% state sales tax, plus local taxesCity tax up to 4%, 8% with the county6% state tax, Airbnb collects11% state TAT plus county TAT6% state, plus a local rate
Fine without permitSet by each cityUse suspended while unpermittedSecond-degree misdemeanor$500 fine, $2,000 if cash-basedNone set by the state
Tennessee short-term rental rulesFlorida short-term rental rulesHawaii short-term rental rulesTexas short-term rental rules

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

Missouri short-term rental questions

Is Airbnb legal in Missouri?

Yes at state level. The Department of Revenue treats nightly rentals of homes, condominiums and cabins as taxable sales. Whether a given address can host depends on the city.[2]

What sales tax applies to a Missouri short-term rental?

The state portion is 4.225%. Cities, counties and special districts such as fire districts may each levy their own on top. A guest's total rate therefore turns on the property's address.[1]

How much does Kansas City charge on a short-term rental stay?

Since August 1, 2023, Kansas City has taxed short-term rental rooms at 7.5%. A $3 fee per occupied room is added, filed quarterly on Form RD-306.[9]

Does St. Louis enforce its short-term rental permit ordinance?

Not while a court order stands. Under that order, first issued April 22, 2025, the city holds off on enforcing Ordinance 71729's permit requirements.[11]

What happened to the Lake of the Ozarks lodging tax?

A 2024 Missouri Supreme Court ruling struck down RSMo 67.1170 to 67.1180, the lake area business district statutes behind that tax. Camden and Miller counties were the defendants.[6]
Read nextHow to start an AirbnbThe six steps in order, starting with the permit check.Read the guide

Sources

  1. Sales/Use Tax, Missouri Department of Revenue, read on October 2, 2026
  2. Audit Services, Vacation Home Rentals Tax Matrix, revised March 28, 2025, Missouri Department of Revenue, read on October 2, 2026
  3. RSMo Section 144.020, sales tax rates, rooms, meals and drinks, Missouri Revisor of Statutes, read on October 2, 2026
  4. RSMo Section 144.083, retail sales license, Missouri Revisor of Statutes, read on October 2, 2026
  5. RSMo Section 67.1360, transient guest tax for the promotion of tourism, Missouri Revisor of Statutes, read on October 2, 2026
  6. RSMo Section 67.1177, lake area business district hotel and motel tax, with 2024 annotation, Missouri Revisor of Statutes, read on October 2, 2026
  7. Ordinance No. 250965, Chapter 56, Article VIII, Short-term rental registration, City of Kansas City, Missouri, City Clerk, read on October 2, 2026
  8. Short-Term Rental (STR), City of Kansas City, Missouri, read on October 2, 2026
  9. Tax Guide for Short-Term Rentals, City of Kansas City, Missouri, Finance Department, read on October 2, 2026
  10. Ordinance 72095, Short Term Rentals (Board Bill 126), City of St. Louis, read on October 2, 2026
  11. Notice: Short Term Rental Permit Applications Paused Due to Court Order, City of St. Louis, Building Division, read on October 2, 2026
  12. Short-Term Rentals, City of Branson, read on October 2, 2026
  13. Code of Ordinances, Chapter 22, Article VI, Short-Term Rentals, City of Branson, read on October 2, 2026
  14. Tourism Tax & Bond Requirements, City of Branson, read on October 2, 2026
  15. FAQ: I have a short-term rental in the city, what are my requirements?, City of Osage Beach, read on October 2, 2026
  16. Code of Ordinances, Chapter 32, Zoning, Village of Four Seasons, 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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