Lodging Tax Guide by State 2026: What Every US Host Should Know
US Lodging Tax by State: Key Facts 2026
Updated November 2026 · verify with your local tax authority- There is no federal lodging tax in the US; it is imposed only at the state, county and city levels.
- Most states tax short stays at the state level, through the state sales tax, a dedicated state lodging tax, or both. California and Nevada leave it to cities and counties.
- No general sales tax does not mean no lodging tax: Delaware (4.5% on short-term rentals, 8% on hotels), Montana (4% + 4%), New Hampshire (8.5%) and Oregon (1.5%, 2.75% from January 1, 2027) all tax lodging.
- Airbnb and Vrbo collect and remit state tax in many states, but not everywhere and not every local tax. The host stays responsible for what the platform does not collect, and for every direct booking.
- Only short stays are taxed, and the cutoff varies by state: 29 nights or fewer in Texas, 89 in South Carolina, 182 in Florida (Airbnb's thresholds).
Vezpa applies the lodging tax rate you set to every booking, from every channel, and gives you a monthly summary for filing. Try the demo ->
If you rent out a room, apartment, cabin or vacation home in the United States, you almost certainly owe lodging tax on short stays. The hard part is that “lodging tax” is a stack of state, county and city levies with different names, rates and rules about who collects. This guide explains what a lodging tax is, shows the state-level tax in 25 states, and tells you where Airbnb and Vrbo collect it for you — and where they don’t.
What is a lodging tax?
A lodging tax is a tax on the rent a guest pays for a short stay — a hotel room, a B&B room, an apartment or a whole vacation home. The guest pays it on top of the rate; the host (or the booking platform) collects it and pays it to the tax authority. In the US it usually comes in several layers that add up:
- State sales tax applied to lodging — the ordinary sales tax, charged on room rent in states such as Colorado (2.9%), Georgia (4%) and Tennessee (7%).
- State lodging or occupancy tax — a tax only on lodging: the Texas state hotel occupancy tax (6%), the Pennsylvania hotel occupancy tax (6%), the New Hampshire meals and rooms tax (8.5%), the Massachusetts room occupancy excise (5.7%). Some states charge both this and sales tax, like South Carolina (5% sales + 2% accommodations).
- Local transient occupancy tax (TOT) — set by a county or city and called hotel tax, room tax, bed tax, accommodations tax or tourist development tax. Examples from Airbnb’s help pages: San Francisco 14%, Austin 11%, Chicago 4.5% hotel accommodation tax plus a 4% vacation rental surcharge.
- Flat per-night fees — Georgia’s $5 hotel-motel fee and the New York City $1.50 hotel unit fee are charged per night, not as a percentage.
Lodging tax by state — 2026 table
The table shows the state-level tax on short stays and whether Airbnb and Vrbo collect it for you, according to each platform’s official tax pages (checked November 2026). Local county and city taxes come on top and are covered only partly by the platforms. “Yes” means the platform lists the state tax for that state; it does not mean every local tax is included.
| State | State-level tax on short stays | Airbnb collects state tax | Vrbo collects state tax | Local layer (examples) |
|---|---|---|---|---|
| Arizona | 5.5% Transaction Privilege Tax | Yes | Yes | County excise tax and city bed/hotel taxes; Airbnb and Vrbo collect these too |
| Arkansas | 6.5% gross receipts tax + 2% tourism tax | Yes | Yes | Local sales tax; city/county lodging taxes |
| California | None | No state tax (local only) | No state tax (local only) | City and county TOT; San Francisco 14% plus a 2%–2.25% tourism district assessment |
| Colorado | 2.9% state sales tax | Yes | Yes | County, city and district taxes vary widely |
| Delaware | 4.5% short-term rental lodging tax (since Jan 1, 2025); hotels and motels pay the 8% public accommodations tax instead | Yes | Yes | Some municipalities and counties add their own tax |
| Florida | 6% transient rentals tax + county discretionary sales surtax (0.5%–1.5%) | Yes | Yes | County tourist development tax; Airbnb collects it in some counties only |
| Georgia | 4% state sales tax + $5 per night hotel-motel fee | Yes | Yes | Local sales and hotel-motel taxes |
| Hawaii | 11% transient accommodations tax (TAT, since Jan 1, 2026) + 4% general excise tax | Not on Airbnb’s list | Not on Vrbo’s list | 0.5% county surcharge on GET; county TAT 3% in all four counties (Hawaiʻi, Honolulu, Kauaʻi, Maui), paid separately to the county |
| Illinois | 6% Hotel Operators’ Occupation Tax on 94% of receipts (Airbnb shows 5.98%–6.17% with state-administered add-ons) | Yes | Yes | Chicago: 4.5% hotel accommodation tax + 4% vacation rental surcharge + 2% domestic violence surcharge |
| Louisiana | 5% state sales tax | Yes | Yes | Parish and city taxes; extra hotel taxes in Orleans and Jefferson parishes |
| Massachusetts | 5.7% state room occupancy excise | Yes | Yes | Local option excise 0%–6.5%; 2.75% Cape Cod and Islands water fund, 2.75% convention center fee and 3% community impact fee in some places |
| Michigan | 6% use tax | Yes | Not on Vrbo’s list | Local and regional assessments vary* |
| Montana | 4% lodging facility use tax + 4% lodging sales tax | Yes | Yes | Resort taxes in some towns (Big Sky 4%) |
| Nebraska | 5.5% state sales tax + 1% state lodging tax | Yes | Yes | Local sales and county/city lodging taxes |
| Nevada | None at state level | No state tax (local only) | No state tax (local only) | Clark County 10.5%–13.38%; Las Vegas 13%–13.38%; Henderson 13%; Reno, Sparks and Washoe County 13% or 13.5% |
| New Hampshire | 8.5% meals and rooms tax | Yes | Yes | — |
| New York | Sales tax 7%–8.875% (state + local, by county); NYC adds a $1.50 per night hotel unit fee | Yes | Yes | County and city occupancy taxes |
| North Carolina | 4.75% state sales tax (6.75%–7.5% with county sales tax) | Yes | Yes | County and city occupancy taxes |
| Oregon | 1.5% state transient lodging tax; 2.75% for stays ending on or after Jan 1, 2027 | Yes | Yes | City and county lodging taxes; Airbnb collects state-administered local tax (0%–10%) |
| Pennsylvania | 6% state hotel occupancy tax (+1% local sales tax in Allegheny County and Philadelphia) | Yes | Yes | County and city hotel taxes |
| South Carolina | 5% sales tax + 2% state accommodations tax | Yes | Yes | State-administered local taxes (Airbnb collects these); other local accommodations taxes |
| Tennessee | 7% state sales tax | Yes | Yes | Local sales tax 1.5%–2.75%; local occupancy taxes typically 0%–8% |
| Texas | 6% state hotel occupancy tax | Yes | Yes | City and county hotel taxes (Austin 11%) |
| Virginia | Sales tax 5.3%–7% (state + local) | Yes | Yes | Local transient occupancy taxes; Airbnb says it collects all of them in Virginia |
| Washington | 6.5% state retail sales tax (7.0%–9.6% with local sales tax) | Yes | Yes | Special hotel/motel tax, typically 1%–5%; Seattle $4 per night STR platform fee |
Airbnb’s list of US places where it collects taxes also includes Alabama, Alaska, Connecticut, the District of Columbia, Idaho, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Minnesota, Mississippi, Missouri, New Jersey, New Mexico, North Dakota, Ohio, Oklahoma, Rhode Island, South Dakota, Utah, Vermont, West Virginia, Wisconsin and Wyoming (plus Puerto Rico and the U.S. Virgin Islands). For each one, the state page in Airbnb’s help center says exactly which taxes are included.
Airbnb vs Vrbo: who collects lodging tax?
Both platforms collect and remit taxes in many states, but their lists are separate and not identical. What matters is the tax-by-tax detail for your exact address.
| Airbnb | Vrbo | |
|---|---|---|
| Where to check | Occupancy tax collection and remittance by Airbnb, with one page per state | Where Vrbo collects and remits taxes (US A–E, F–M, N–Z), plus the lodging taxes shown for your property in your account |
| States with local taxes only | California, Nevada | California, Nevada, Alaska |
| Examples where they differ | Collects in Michigan (6% use tax) | Michigan not on the list |
| Hawaii | Not on the list | Not on the list |
| Local taxes | Only the cities and counties named on each state page | Only the jurisdictions listed; some (for example Sonoma County) require you to opt in from your dashboard |
Two things follow. First, if you list on both, the same apartment can be fully covered on one platform and only partly covered on the other. Second, any tax that a platform does not collect — often a city or county tax — is yours to charge and file, even on bookings from that platform.
Booking.com and direct bookings
Check Booking.com’s collection status for your property directly with the platform and your tax authority; do not assume it collects on your behalf. For direct bookings (your website, phone, email, repeat guests) no platform is involved: you always charge, file and pay the full tax.
The three layers: federal, state, local
Federal level: no federal lodging tax
The United States has no federal lodging tax. Every tax on short stays is imposed by a state, county or city.
State level: sales tax, a lodging tax, or both
Most states tax short stays at the state level, through the sales tax (Colorado, Tennessee, Georgia), a dedicated lodging tax (Texas, Pennsylvania, New Hampshire, Massachusetts), or both (South Carolina, Nebraska, Arkansas). California and Nevada have no state tax on lodging and leave it to local governments.
County and city level: where most of the work is
Counties and cities add their own taxes on top of the state rate, and in some places several overlapping districts each add a percentage. You owe the combined total, and you may have to file separately with each authority.
How to register and file
- Check your local STR permit rules: many cities require a short-term rental permit or business license before you can operate.
- Register with your state tax authority: usually online, with the Department of Revenue or Comptroller, for a sales tax or lodging tax account.
- Register with your county and city: if they impose their own lodging tax, they may need a separate registration.
- Charge the correct total on every booking: all the layers that apply to your address, shown as a separate line on the guest’s receipt.
- File on schedule: most jurisdictions want monthly or quarterly returns, and many expect a return even when you had no bookings.
- Keep records: reservations, tax charged and returns filed, for as long as your state can audit.
Common mistakes that cost hosts money
- Assuming the platform covers everything: Airbnb or Vrbo may collect the state tax but not your city or county tax. The difference is yours.
- Forgetting to register: register before your first booking, not after the first audit letter.
- Using an old rate: rates change — Hawaii’s TAT went to 11% on January 1, 2026 and Oregon’s state rate goes to 2.75% on January 1, 2027. Update your rate on the date it changes.
- Missing the long-stay cutoff: the number of nights after which a stay is no longer taxed varies by state and city. Charging tax on an exempt stay is also an error.
- Ignoring county taxes: many hosts register with the state and forget the county.
- Skipping zero returns: if your jurisdiction requires a return every period, file it even with no bookings.
Handling lodging tax in your PMS
A PMS takes the arithmetic off your plate:
- One rate, applied everywhere: you add up the state, county and city rates for your address and enter the combined percentage once; every reservation, from any channel or from your direct booking engine, gets it automatically.
- Tax per reservation: you see the tax charged on each booking.
- Monthly summary: the total tax charged in the month, ready for your returns.
- Rate changes: update the rate once when your city changes it.
That is how Vezpa works: you set a percentage lodging tax per room type and it is applied to every booking, with a monthly tax summary. Vezpa does not file or pay the tax for you. To see how the channel side works, read our channel manager guide for Booking.com, Airbnb and Vrbo.
Frequently asked questions
What is a lodging tax?
A lodging tax is a tax on the rent a guest pays for a short stay in a hotel room, B&B or vacation rental. In the US it is not one tax: depending on the place it is the state sales tax applied to lodging, a dedicated state lodging or occupancy tax, local transient occupancy taxes set by counties and cities, and sometimes a flat fee per night. There is no federal lodging tax.
Does Airbnb collect lodging tax in every state?
No. Airbnb’s help center lists the states where it collects and remits taxes for hosts, and what it collects differs by state. In California and Nevada it collects only certain city and county taxes, not a state tax. Hawaii does not appear on Airbnb’s list at all. Wherever Airbnb does not collect a tax, the host must collect and file it.
Does Vrbo collect lodging tax for hosts?
In many states, yes. Vrbo publishes its own list of US jurisdictions where it collects and remits stay taxes, and the list is not the same as Airbnb’s: for example, Michigan and Hawaii do not appear on Vrbo’s list, and in Nevada and California Vrbo lists only local taxes. Check the list and the lodging taxes shown for your property in your Vrbo account.
Does Arizona collect an Airbnb bed tax?
Yes. For Arizona stays of 29 nights or fewer, Airbnb collects the 5.5% state Transaction Privilege Tax, the county excise tax and local transient taxes such as city bed or hotel-motel taxes. Vrbo also collects Arizona state, county and local taxes on stays under 30 nights. For direct bookings, the host collects them.
Do I need to collect lodging tax on direct bookings too?
Yes. Lodging tax applies to the stay, not to the channel. When a guest books through your own website, by phone or by email, no platform collects anything for you: you charge the tax, file the return and pay it.
What happens if I have not been collecting lodging tax?
Contact your state and local tax authorities as soon as possible. Many offer voluntary disclosure programs that reduce penalties for taxpayers who come forward before an audit. The longer you wait, the more back taxes, interest and penalties accumulate.
Can my PMS file the tax returns for me?
Vezpa does not file returns. It applies the lodging tax rate you set to every booking and gives you a monthly summary of the tax charged, which you use to file with your state, county and city.
Does lodging tax apply to long-term stays?
Only short stays are taxed, and the cutoff varies: Airbnb applies the Texas and Arizona state taxes to stays of 29 nights or fewer, South Carolina and Tennessee to 89 nights or fewer, Florida to 182 nights or fewer and New Hampshire to 184 nights or fewer. Check the rule for your state and city.
Is lodging tax the same as sales tax?
Not always. In some states the general sales tax applies to lodging (Colorado, Tennessee, Georgia, North Carolina). Others use a dedicated lodging tax instead (Texas hotel occupancy tax, Pennsylvania hotel occupancy tax, New Hampshire meals and rooms tax), and some charge both (South Carolina, Nebraska, Arkansas). California and Nevada leave it to local governments.
Conclusion
US lodging tax is a stack: the state layer, then county and city layers, sometimes a per-night fee. Find every layer for your address, check tax by tax what Airbnb and Vrbo collect for your listing, register for the rest, and charge the full amount on every direct booking.
Tax authorities increasingly compare platform listings with their registration records. Voluntary compliance costs little; an audit that finds years of uncollected tax costs a lot.