Texas short-term rental laws (2026)
Texas approaches short-term rentals as a tax question before a land-use one. There is no state licence and no state register; what the state does impose, through the Comptroller, is the hotel occupancy tax, and it reaches houses, condominiums and apartments exactly as it reaches hotels. Six percent goes to the state on any room costing $15 or more a day, and a city, county or special purpose district may add its own on anything above $2 a day. Everything else, from permits to density caps, is written city by city, which is why two Hill Country towns an hour apart can look nothing alike.[1]
Every rule below links to the official source it comes from, verified September 20, 2026.
Is Airbnb legal in Texas?
Legal, with a tax and a city
No state licence in Texas. You owe 6% state hotel tax plus whatever your city adds, and your city's ordinance is the only thing that can stop you.
3 official sources · verified September 20, 2026
Photo: Thomas Park on Unsplash
- PermitNot required · None from the state; city rules vary
- Primary residenceNot required
- Number on listingNot required
- Night capNone published by the state
Every Texas 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
- Collect the 6% state hotel occupancy tax on any room costing $15 or more a day.[1]
- Collect the local hotel tax too, which starts at rooms costing $2 or more a day and goes to the local taxing authority.[1]
- Check the ordinance of the city and county where the property sits: that is where permits, caps and zoning live in Texas.[3]
You must not
- Do not treat a long stay as exempt if occupancy was interrupted: any break voids the permanent resident exemption.[2]
Cities in this state
Short-term rental rules in 13 Texas cities
Ranked by the share of housing the Census counts as seasonal. Each city page carries its own rules, its tax stack and its census figures.
| City | County | City rule | Primary residence | Seasonal homes per 1,000 | Seasonal homes |
|---|---|---|---|---|---|
| South Padre Island | Cameron | Registration required | Not published | 669 | 3,704 |
| Port Aransas | Nueces | Registration required | Not published | 364 | 1,957 |
| Granite Shoals | Burnet | Registration required | Not published | 208 | 533 |
| Rockport | Aransas | Registration required | Not published | 189 | 1,361 |
| Galveston | Galveston | Registration required | Not published | 160 | 5,711 |
| Port Isabel | Cameron | Registration required | Not published | 119 | 316 |
| Fredericksburg | Gillespie | Allowed by zone | Not published | 115 | 751 |
| Marble Falls | Burnet | Permit required | Not required | 51 | 179 |
| Corpus Christi | Nueces | Registration required | Not required | 24 | 3,322 |
| New Braunfels | Comal and Guadalupe | Allowed by zone | Not required | 23 | 1,008 |
| Boerne | Kendall | Capped | Not required | 22 | 179 |
| Granbury | Hood | Allowed by zone | Varies | 16 | 98 |
| Kerrville | Kerr | Allowed by zone | Not required | 9 | 104 |
Four jurisdictions, same questions
The Texas 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 | Texas | Austin | Houston | San Antonio |
|---|---|---|---|---|
| Permit | Not requiredNone from the state; city rules vary | Required$836.30 new, up to 2 years | Required$275 a year plus administrative fee | Required$300 or $450, every 3 years |
| Primary residence | Not required | Not required | Not required | Varies |
| Night cap | None published by the state | None published | None published | None published |
| Number on listing | Not required | Required | Required | Required |
| Where allowed | Wherever the city ordinance allows it | Every zoning district | Inside city limits, within HOA rules | Not in C-3, L, I-1 or I-2 districts |
| Occupancy tax | 6% state, plus a local rate | 11% city tax, platforms collect | 7% city hotel tax, paid quarterly | 6% state hotel tax |
| Fine without permit | Set by the city, not the state | Up to $500 per offense, per day | $100 to $500 per violation per day | $100 to $500 per violation per day |
| Austin rules | Houston rules | San Antonio rules |
Coming up
What's changing
No change with an effective date appears in the official sources on this page as of September 20, 2026.
FAQ
Texas short-term rental questions
Does Texas require a licence for a short-term rental?
How much hotel tax does a Texas guest pay?
When does a long stay stop being taxable?
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
- Local Hotel Occupancy Tax Overview, Texas Comptroller of Public Accounts, read on September 20, 2026
This page is not legal advice. It summarizes the official sources listed on this page as they read on September 20, 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 house rules
Generate a complete PDF house rules document for your property: rules, schedule, amenities, emergency contacts.
Rental arbitrage calculator
Rent, deposit, furnishing, nightly rate and occupancy. You get monthly cash flow, the occupancy you break even at, and how long the setup takes to pay back.
Check-in instructions
The message a guest reads before getting in: access, keys, WiFi, parking, contact. English or bilingual output.