Airbnb Occupancy Tax by City (2026): 10 US Markets

Airbnb occupancy tax by city: what guests pay on top (and who files it) 🧾

Platform fees come out of your payout. Lodging taxes ride on top of the guest's bill, and depending on the city, Airbnb may file them for you or leave you holding the paperwork. Here are 10 big US short-term rental markets, sourced from the cities and states themselves.

By Joshua Gold · Sources checked Oct 6, 2026 · Official government pages only; if we couldn't verify a number, it isn't here. Not tax advice.

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City	Main lodging taxes	Quick take
Nashville, TN	7% occupancy + $2.50/night + TN sales tax	Nashville (Metro Nashville-Davidson County) charges a 7% hotel occupancy tax plus $2.50 per night on short-term rentals.
Austin, TX	11% city HOT + 6% state HOT	Austin's City hotel occupancy tax is 11% (9% occupancy + 2% venue project tax), on top of the State of Texas's 6% hotel occupancy tax.
Denver, CO	10.75% lodger's tax + 4% state (14.75%)	Denver charges a 10.75% lodger's tax on short-term rentals (stays under 30 days), and Colorado adds 4% sales tax on lodging, for a combined 14.75%.
San Diego, CA	11.75%–13.75% TOT by zone	The City of San Diego's transient occupancy tax (TOT) is 11.75%, 12.75% or 13.75% depending on the property's tax zone (rates effective May 1, 2025 under Measure C).
Chicago, IL	10.5% city + 1% county + IL hotel tax	Chicago taxes vacation rentals and shared housing at 10.5% (4.5% hotel accommodations tax + 6% surcharge).
New Orleans, LA	5% + 6.75% + per-night fees	New Orleans lists a 5% Orleans Parish gross rentals tax, a 6.75% Orleans Parish occupancy tax, a $0.50 per-night occupancy privilege charge (1–299 rooms), and a per-night STR occupancy fee of $5 (residential permit) or $12 (commercial permit).
Honolulu, HI	11% TAT + 3% OTAT + GET	Hawaii's transient accommodations tax (TAT) rose from 10.25% to 11% on January 1, 2026 (Act 96).
Los Angeles, CA	14% TOT	The City of Los Angeles transient occupancy tax (TOT) is 14% for stays of 30 days or less.
Seattle, WA	15.7% combined lodging tax	Washington's Department of Revenue lists a combined 15.7% lodging tax rate for short-term rentals in Seattle (including the 7% convention center tax); DOR listed no lodging rate changes for Q4 2026.
Palm Springs, CA	11.5% TOT + 1% TBID	Palm Springs vacation rentals collect an 11.5% transient occupancy tax (TOT) and pay a 1% Tourism Business Improvement District (TBID) assessment on stays under 28 days.

Three things that trip hosts up

Taxes aren't the platform fee. Airbnb's 15.5% host fee is figured on your nightly price and fees, not on taxes. Taxes are the guest's, collected on top.
"Airbnb collects it" is city-specific. In some places the platform remits everything; in others it covers only part, or only bookings it processed. Direct and Vrbo bookings can still be on you.
Registration is separate from tax. Many cities require a permit or license and a tax account even when a platform remits the tax.

Model the money side with the Airbnb fee calculator, the Vrbo 12% calculator and the STR Fee Index. Want your city added? Email [email protected].

Airbnb occupancy tax by city: what guests pay on top (and who files it) 🧾

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