Short-Term Rental Tax Calculator & Lookup
Find the tax rates that apply to your Airbnb, Vrbo, or other short-term rental property. Select your state and city below to see state, local, and combined tax rates, then estimate your annual tax obligation based on your nightly rate and occupancy.
STR Tax Calculator
STR Tax Rates by State - All 50 States + DC
State-level tax rates on short-term rentals range from 0.0% to 15.0%. Currently, 5 states have STR-specific taxes, and 49 states have tax collection agreements with major platforms. Click any state for city-level rates and detailed tax breakdowns.
Cities with the Highest STR Tax Rates
Local taxes can dramatically increase the total tax burden on short-term rentals. These cities have the highest combined state + local tax rates for STR hosts. Many are popular vacation destinations where tourism taxes fund local infrastructure and services.
| # | City | State | Total Rate | Tax on $200/night | Tier |
|---|---|---|---|---|---|
| 1 | Maui (Lahaina/Kihei) | Hawaii | 20.3% | $41/night | Very High |
| 2 | San Antonio | Texas | 20.0% | $40/night | Very High |
| 3 | Houston | Texas | 19.3% | $39/night | Very High |
| 4 | Dallas | Texas | 19.3% | $39/night | Very High |
| 5 | South Padre Island | Texas | 19.3% | $39/night | Very High |
| 6 | Austin | Texas | 18.3% | $37/night | Very High |
| 7 | Des Moines | Iowa | 18.0% | $36/night | Very High |
| 8 | Iowa City | Iowa | 18.0% | $36/night | Very High |
| 9 | Cedar Rapids | Iowa | 18.0% | $36/night | Very High |
| 10 | Newport | Rhode Island | 18.0% | $36/night | Very High |
Understanding Short-Term Rental Taxes
Short-term rental (STR) taxes are levied on property rentals that last less than a certain number of consecutive days -- typically 28 or 30 days, though this varies by state. These taxes apply to platforms like Airbnb, Vrbo, Booking.com, and direct bookings. As an STR host, you are responsible for understanding and complying with all applicable tax obligations, even if a platform collects some taxes on your behalf.
STR tax rates consist of multiple layers: state sales tax, state lodging/occupancy tax, county taxes, and city/municipal taxes. The total effective rate can range from under 5% in low-tax states like Montana or Wyoming to over 20% in high-tax cities like San Antonio, TX or Maui, HI. The national average state-level rate is approximately 7.3%, but local taxes often double or triple this amount.
Platform Tax Collection
49 out of 51 jurisdictions have agreements with major platforms like Airbnb and Vrbo to collect and remit state-level taxes automatically. However, platform collection does not always cover local taxes. In many cities, hosts are still responsible for collecting and remitting county and municipal lodging taxes directly. Always verify with both your platform and local tax authority to understand exactly what is being collected on your behalf.
Registration and Compliance
50 states require STR operators to register or obtain a license. Requirements typically include: a state sales tax permit, a lodging tax registration, and a local STR permit or business license. Some cities impose additional requirements such as safety inspections, occupancy limits, noise regulations, and caps on the total number of STRs allowed. Failure to register and collect applicable taxes can result in penalties, back-tax assessments, and fines.
Frequently Asked Questions
What taxes do short-term rental hosts need to pay?
Short-term rental hosts typically need to pay a combination of state sales tax, state lodging/occupancy tax, and local/county lodging taxes. The exact taxes vary by state and municipality. Some jurisdictions have STR-specific taxes in addition to general hotel/motel taxes. Total effective tax rates range from 0% (in states with no state-level tax) to over 20% in high-tax cities like San Antonio, TX or Maui, HI.
Do Airbnb and Vrbo collect taxes automatically?
Most platforms now collect state-level taxes in 49 out of 51 jurisdictions (50 states + DC). However, local and county taxes are often NOT collected by platforms and must be remitted directly by the host. Always verify with your local tax authority what taxes your platform collects on your behalf, as this varies by jurisdiction and changes frequently.
Do I need to register my short-term rental?
50 states require some form of registration or licensing for STR operators. Requirements typically include a state sales tax permit, a lodging tax registration, and often a local STR permit or business license. Some cities like San Francisco, Nashville, and New Orleans have strict permitting requirements with caps on the number of STRs allowed.
What is the difference between sales tax and lodging tax on STRs?
Sales tax is a general tax on the sale of goods and services, which in many states applies to short-term rental transactions. Lodging tax (also called occupancy tax, hotel tax, room tax, or transient accommodations tax) is a specific tax on short-term lodging. Many states charge both, while some charge only one. The combined rate determines your total tax obligation.
How do I calculate my annual STR tax obligation?
Multiply your nightly rate by the number of nights booked per year to get gross rental revenue. Then multiply the gross revenue by your total applicable tax rate (state + local combined). For example, a property earning $200/night with 65% occupancy in a 12% tax jurisdiction would generate about $47,450 in gross revenue and owe approximately $5,694 in taxes. Use our calculator above for an instant estimate.
Which states have the highest STR tax rates?
At the state level, Connecticut (15%), Hawaii (14.25%), and Texas (12.25%) have the highest combined state tax rates on short-term rentals. However, when local taxes are added, cities like San Antonio TX (20%), Houston TX (19.25%), Maui HI (20.25%), and Newport RI (18%) have some of the highest total effective rates in the country.