Short-term rental lodging tax by state
State lodging and occupancy tax rules for Airbnb and Vrbo hosts in 14 states, each linked to the official state source and checked 2026-10-27. Local taxes come on top.
Every state below charges tax on short stays, but the base rate, the long-stay cut-off and who collects it differ. This table shows the state-level rule from each revenue department's own page. Cities and counties usually add their own tax. Pick your state for the details and sources.
| State | State-level lodging tax | Official source |
|---|---|---|
| Texas | 6% state hotel occupancy tax, plus local hotel taxes | Texas Comptroller — Hotel Occupancy Tax |
| Hawaii | 11% transient accommodations tax (TAT) from Jan 1, 2026, plus GET | DOTAX TAT brochure (Rev. Aug 2026) |
| Florida | 6% state sales tax + county surtax + county tourist development tax | Florida DOR brochure GT-800034 (transient rentals) |
| Massachusetts | 5.7% state room occupancy excise + local excise up to 6% (6.5% in Boston) | Mass. DOR — Room occupancy excise (updated Apr 8, 2026) |
| South Carolina | 7% statewide (5% sales + 2% accommodations) + local taxes | SCDOR — Accommodations tax |
| Vermont | 9% rooms tax + 3% short-term rental surcharge (+1% local in some towns) | Vermont Dept. of Taxes — Short-term rentals |
| Maine | 9% sales tax on rentals of lodging | Maine Revenue Services — Rates and due dates |
| New Hampshire | 8.5% meals and rooms (rentals) tax | NH DRA — Meals & Rooms (Rentals) Tax |
| Colorado | 2.9% state sales tax on lodging + county, district and city lodging taxes | Colorado DOR — Rooms and accommodations |
| Tennessee | 7% state sales tax + local sales tax + local occupancy tax | TN DOR — Sales and use tax |
| Georgia | $5 per night state hotel-motel fee + sales tax and local taxes | Georgia DOR — State hotel-motel fee FAQ |
| North Carolina | 4.75% general state rate + local and transit sales tax + local occupancy tax | NCDOR — Rentals of accommodations |
| Washington | Retail sales tax + local lodging taxes on stays under 30 days | Washington DOR — Lodging, transient (short-term) |
| Arizona | Transaction privilege tax (TPT) on stays under 30 days, by county and city | Arizona DOR — Short-term lodging |
Checked on 2026-10-27. Rates change and local taxes vary; always confirm on the official page and with your city or county before filing. Not tax advice.
Turn the rate into a return
Knowing the rate is half the job. The other half is the taxable receipts for the period: gross rents by stay date, minus exempt long stays, minus stays the platform already remitted. Lodgetally builds that from your Airbnb, Vrbo or Booking.com export in your browser, free up to 40 reservations per report. Or start with the free worksheet template.
FAQ
Which states are covered?
Texas, Hawaii, Florida, Massachusetts, South Carolina, Vermont, Maine, New Hampshire, Colorado, Tennessee, Georgia, North Carolina, Washington, Arizona. More are added only after checking the state's official page.
Why aren't city and county rates listed?
They change often and differ by address. Each state page links the official local-rate list where the state publishes one.
Is it really private?
Yes. Your file is read by JavaScript running in your browser tab; its contents — guest names, earnings, listings — are never sent over the network. You can verify this in your browser's developer tools (Network tab), or go offline after the page has loaded.
Is this tax advice?
No. Lodgetally does the arithmetic from your platform files using the rates and rules you enter. Rules differ by state, county and city — check what's taxable, the exemptions, and whether a platform collects for you with your tax office, and file on their form.
Which files work?
The Airbnb earnings / transaction history CSV, Vrbo payout and stay-tax reports, the Booking.com extranet reservations export, and most property-management exports with stay dates and amounts — CSV, TXT, XLSX, XLS or ODS. Columns are detected automatically and you can change any of them; your choice is remembered for that layout.
Why by check-in date and not payout date?
Most lodging-tax returns are based on when guests stayed. Payout dates drift from stay dates at every period boundary. You can choose check-in, check-out, payout date, or splitting each stay's receipts by nights in each month.
Does it know my tax rate?
No — you enter it (one or more rates, e.g. state + county + city), so the worksheet always matches your jurisdiction's current rate.
What's free?
Everything, one file at a time, for reports covering up to 40 reservations — the full worksheet, checks, CSV summary and printable worksheet. Pro removes the limit, combines several files (e.g. Airbnb + Vrbo + Booking.com), and adds the Excel workbook and per-stay CSV.