The taxes, line by line
| Tax or fee | Rate | Applies to / notes | Source |
|---|---|---|---|
| City hotel accommodations tax | 4.5% | Gross rental or leasing charge | [1] |
| City vacation rental & shared housing surcharge | 6% | 4% shared housing + 2% domestic violence surcharge | [1] |
| Cook County hotel tax | 1% | Per the City Council Office of Financial Analysis | [3] |
| Illinois hotel operators' occupation tax | 6% of 94% of gross receipts (≈5.64%) | Per the City Council Office of Financial Analysis | [3] |
Who collects it (and what's still on you)
- Platforms: for transactions on licensed intermediary platforms, the platform remits the City hotel tax and surcharge on the host's behalf. On your own booking site, you create a tax account and remit.[2]
- What's taxed: Chicago's gross rental charge includes charges the guest pays incidental to the stay, including service, convenience and facilitation fees.[4]
- Registration: shared housing units must be registered with the City (see the BACP registration guide).[2]
A real booking, worked out
Say you list at $200 a night for 3 nights with a $100 cleaning fee: a $700 subtotal. Airbnb's fee and the lodging taxes are separate things. Airbnb's single host fee is 15.5% of your nightly price and fees, and taxes aren't part of that fee base, so the guest pays taxes on top while your payout is set by the platform fee.
| Booking line | Airbnb (15.5% host fee) | Vrbo (12% from Oct 29, 2026) |
|---|---|---|
| Your subtotal (rent + cleaning) | $700.00 | $700.00 |
| Platform host fee | −$108.50 | −$84.00 |
| Your payout | $591.50 | $616.00 |
| Lodging taxes on top for the guest (if the full $700 is taxable) | $119.98 | $119.98 |
Taxes use the rates in the table above. What counts as taxable (cleaning fees, platform service fees) is set by each agency, so treat this as an estimate. Run your own numbers in the Airbnb fee calculator or the Vrbo 12% calculator.
Holiday-season host prep for Chicago
Chicago winters mean guests want a real duvet. A washable insert with two covers turns a full wash into a quick cover swap. Our Airbnb sheets & towels linen kit lists what to buy, how many and when to skip (that page contains affiliate links). Getting ready for cold snaps? See the winter-ready rental checklist.