Oregon short-term rental laws (2026)
Oregon's state government reaches short-term rentals through one tool, its lodging tax. When a booking platform collects the guest's payment, the platform collects that tax as well. Cities and counties set their own rates on top.[1]
Every rule below links to the official source it comes from, verified October 2, 2026.
Is Airbnb legal in Oregon?
Legal, with state lodging tax
Local ordinances set the rules. The state requires no license and collects a 1.5% lodging tax.
10 official sources · verified October 2, 2026
Photo: Joshua Klabunde on Unsplash
- PermitNot required · None from the state. Local permits vary
- Primary residenceVaries
- Number on listingNot required
- Night capNone in state law
Oregon short-term rental laws
Oregon does not license short-term rentals at the state level. Its statewide requirement is the transient lodging tax, 1.5% of the rent on stays under 30 consecutive days. A host registers through Revenue Online and files a return each quarter. On January 1, 2027, the rate rises to 2.75%, and receipts must label the extra 1.25% a nature conservation fee. A home rented fewer than 30 days a year is exempt, except for stays booked through a platform since January 1, 2020.[1]
Every Oregon 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
- Register for the state lodging tax through Revenue Online[1]
- Collect the 1.5% state tax on stays under 30 consecutive days[1]
- Charge 2.75% from January 1, 2027, with 1.25% labeled a nature conservation fee[2]
- Get your city's permit or license before the first booking[6][8]
- File the state return every quarter[1]
You must not
Cities in this state
Short-term rental rules in 4 Oregon cities
Ranked by the share of housing the Census counts as seasonal.
| City | Local rule | Primary residence | Night cap | Seasonal homes per 1,000 |
|---|---|---|---|---|
| Lincoln City short-term rental rulesLincoln County, OR | Capped | Not published | None published by the city | 324 |
| Seaside short-term rental rulesClatsop County, OR | Allowed by zone | Varies | None in the city ordinance | 244 |
| Bend short-term rental rulesDeschutes County, OR | Permit required | Varies | None for whole houses, 29 days on an infrequent-use permit | 44 |
| Portland short-term rental rulesMultnomah County, OR | Permit required | Required | No night cap, but a resident lives there 270 days a year | 7 |
How to apply in Oregon
- 1
Check your city's zoning first. Lincoln City, for one, issues no new license in two residential zones until a spot opens.[9]
- 2
Register for the state transient lodging tax through Revenue Online.[1]
- 3
File a state return every quarter. Each one is due on the final day of the month following that quarter.[1]
- 4
From January 1, 2027, charge 2.75% and show the extra 1.25% as a nature conservation fee on receipts.[2]
Five jurisdictions, same questions
The Oregon 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.
| Question | Oregon | California | Nevada | Florida | Hawaii |
|---|---|---|---|---|---|
| Permit | Not requiredNone from the state. Local permits vary | Not requiredNone from the state. City rules vary | Not requiredLocal license, state business license in some cities | RequiredState license, $170 a year | RequiredState GET and TAT licenses |
| Primary residence | Varies | Varies | Varies | Not required | Varies |
| Night cap | None in state law | None in state law | None published by the state | None published by the state | No state cap, county rules vary |
| Number on listing | Not required | Not required | Not required | Not required | Required |
| Where allowed | Where local zoning allows it | Wherever the local ordinance allows it | Unincorporated Clark County: 1,000 feet apart, no apartments | No local bans after June 1, 2011 | Set by each county |
| Occupancy tax | 1.5% state, 2.75% from January 1, 2027 | Local only, on stays of 30 days or less | Set by each county, above state minimums | 6% state tax, Airbnb collects | 11% state TAT plus county TAT |
| Fine without permit | Set by each city | Set locally, capped by state law | $1,000 to $10,000 a day in Clark County | Second-degree misdemeanor | $500 fine, $2,000 if cash-based |
| California short-term rental rules | Nevada short-term rental rules | Florida short-term rental rules | Hawaii short-term rental rules |
Coming up
What's changing
Effective January 1, 2027
The state transient lodging tax rises from 1.5% to 2.75% under House Bill 4134. Receipts must show the added 1.25% as a nature conservation fee.[2]
Effective January 1, 2027
House Bill 4148 lowers to 50% the share of new or increased local lodging tax revenue that must fund tourism.[4]
FAQ
Oregon short-term rental questions
Is Airbnb legal in Oregon?
What is Oregon's state lodging tax on a short-term rental?
Do Airbnb and Vrbo collect Oregon's lodging tax for me?
Is a home rented only a few weeks a year exempt from the state tax?
Sources
- Transient Lodging Tax, Oregon Department of Revenue, read on October 2, 2026
- 2026 Summary of Legislation, House Bill 4134 (Oregon Laws 2026, chapter 140), Oregon Department of Revenue, read on October 1, 2026
- ORS chapter 320, sections 320.300 to 320.365, transient lodging taxes, Oregon State Legislature, read on October 1, 2026
- House Bill 4148 (2026), Oregon Laws 2026, chapter 121, local transient lodging tax, Oregon Legislative Information System, read on October 1, 2026
- Zoning Code, Chapter 33.207, Accessory Short-Term Rentals, City of Portland, read on October 1, 2026
- Accessory short-term rental (ASTR) Type A Permits, 1-2 Bedrooms, City of Portland, Portland Permitting & Development, read on October 1, 2026
- Enforcement Fee and Penalty Schedule, effective July 10, 2026, City of Portland, Portland Permitting & Development, read on October 1, 2026
- Short Term Rental Permits and Licenses, City of Bend, read on October 2, 2026
- Short Term Rentals (STRs), City of Lincoln City, read on October 1, 2026
- Short Term Rental Ordinance, Ordinance No. 2024-04, Chapter 120 of the Code of Ordinances, City of Seaside, 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 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.