Occupancy and lodging taxes for short-term rentals: what Airbnb collects, what you still owe and how to register
Sergej Sitki · founder of ReceptionGO and host
Published October 18, 2026 · 6 min read
General information, not legal or tax advice. Rules change often and vary by state, county and city — confirm your situation with the local agency or a CPA.
Short-term rental stays usually carry several lodging taxes at once: a state sales or lodging tax, a county tourist development tax and a city occupancy tax. Airbnb and Vrbo collect and remit some of them in many places, but rarely all — and never on your direct bookings. Hosts must register with each agency whose tax the platform does not cover, and file returns.
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Lodging tax is where good hosts get caught out. Not because the rates are high — although 15–20% on top of the nightly rate is normal in many markets — but because there are so many of them, collected by so many agencies, with platforms covering some and not others. This guide explains how the layers fit together and how to make sure every booking is taxed exactly once.
The four layers
| Layer | Typical name | Collected by | Example |
|---|---|---|---|
| State | Sales tax, transient rental tax, hotel occupancy tax | State department of revenue | Florida 6%; Texas hotel occupancy tax 6% |
| County | Tourist development tax (TDT), county TAT | County tax collector | Florida counties up to 6%; Hawaii county TAT 3% |
| City | Transient occupancy tax (TOT), hotel tax | City finance or treasurer | Los Angeles and San Francisco 14%; NYC 5.875% + flat fee |
| District / flat fees | Tourism improvement district, stadium or convention fees | Varies | NYC Javits fee $1.50/unit/day |
Put together, the bill is substantial. A Hawaii stay carries the state transient accommodations tax (11% since January 2026), the county TAT (3%) and general excise tax passed on to the guest — around 18–19% in total. An Austin stay pays the 6% state hotel tax plus the city’s 11%.
What platforms collect — and where it stops
Most states have marketplace facilitator rules that make platforms collect sales tax; many have extended them, or signed voluntary agreements, to cover lodging taxes. Airbnb collects some lodging taxes in most states; Vrbo collects in a shorter list; Booking.com generally leaves remittance to the property. The gaps are predictable:
- A city or district tax the platform does not collect, even though it collects the state tax.
- Direct bookings — from your website, repeat guests or phone — which are always yours.
- Other channels: Booking.com, Expedia, Hipcamp or a local agency may not remit where Airbnb does.
- Fees the platform does not see, such as a damage waiver or pet fee charged separately.
Registering, filing and records
- Identify every tax for your exact address — state, county, city, district. Use the agencies’ own lookup tools, not a blog list.
- Register with each agency whose tax is not fully collected by every channel you use. Some require registration even if a platform collects.
- Set the filing frequency the agency assigns — monthly, quarterly or annually — and put every due date on your calendar.
- File, even with nothing due. Many jurisdictions require “zero” returns and fine you for missing them.
- Keep records of each stay: dates, nights, guests, gross rent, fees, taxes collected, and which channel remitted what.
What is taxable
- Nightly rate: always.
- Mandatory cleaning fee: almost always, because the guest must pay it to stay.
- Pet fees, resort fees, early check-in: often, if they are charged as part of the stay.
- Refundable security deposit: generally not, unless kept.
- Separately sold extras (tours, bikes): may fall under ordinary sales tax instead.
Showing taxes in your price
Since May 12, 2025 the FTC’s rule on unfair or deceptive fees requires lodging businesses to show the total price up front. Taxes and government charges may be shown separately, but they must be disclosed before the guest pays. Cleaning and other mandatory fees cannot be held back. See our FTC junk fees guide.
State guides
Florida’s mix of state sales tax and county tourist taxes is covered in Florida vacation rental rules and taxes; Hawaii’s TAT and GET in Hawaii vacation rental rules; California’s city TOTs in California short-term rental rules. Federal income tax is a different matter again — see short-term rental taxes and the IRS.
Frequently asked questions
Does Airbnb pay my occupancy taxes?
In many states and cities, Airbnb collects and remits some lodging taxes on bookings made through Airbnb. It publishes the list of jurisdictions on its help center. Where a tax is not on the list — often a city or special district tax — you collect and remit it yourself.
Do I need a tax registration if the platform collects?
Often, yes. Several states and counties still require hosts to register and file, sometimes reporting the platform-collected sales as exempt. Florida counties, for example, frequently expect a tourist development tax account even if Airbnb pays most of it.
Are cleaning fees subject to lodging tax?
In most jurisdictions, yes. A mandatory cleaning fee is part of the price of the stay, so it is taxed the same way as the nightly rate. Optional extras sold separately may be treated differently.
What about stays of 30 days or longer?
Many lodging taxes stop applying to long stays — commonly 30 consecutive days, but Florida’s sales tax exemption starts only after six months, and rules vary by city. Check the threshold for each tax separately.
What happens to direct bookings?
Direct bookings are always your responsibility. Charge the right taxes at booking, keep the record and include them in your return.
Does Booking.com collect US lodging taxes for vacation rentals?
Generally, Booking.com shows taxes in the price but the property is responsible for remitting them, except where a state law makes the platform the collector. Check your extranet’s tax settings and your local rules.
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- Airbnb — Occupancy tax collection and remittance by Airbnb in the United States
- Florida Department of Revenue — Transient rental tax (Tax Information Publication and registration)
- Hawaii Department of Taxation — Announcement 2025-03: TAT rate increase to 11% (Act 96)
- Texas Comptroller — Hotel occupancy tax
- NYC Department of Finance — Hotel room occupancy tax
- Bloomberg Law — States push home-sharing marketplaces to close suspected tax gap
Rules last checked on October 15, 2026.