Short-Term Rental Tax Rates by State: All 50 States + DC Ranked
State-level tax rates on short-term rentals vary dramatically, from 0.0% in California to 15.0% in Connecticut. The national average state-level rate is 7.3%. Currently, 5 states have STR-specific taxes, and 49 states have collection agreements with platforms like Airbnb and Vrbo. Click any state for city-level rates, local taxes, and detailed compliance information.
All States Ranked by STR Tax Rate
The table below ranks every US state and the District of Columbia by their combined state-level tax rate on short-term rentals (sales tax + lodging tax). Rates are color-coded: green for low (<8%), yellow for moderate (8-12%), orange for high (12-16%), and red for very high (>16%). The "Annual Tax" column shows the estimated annual tax at $200/night with 65% occupancy.
| # | State | State Rate | Sales Tax | Lodging Tax | Annual Tax* | Platform Collects | Tier |
|---|---|---|---|---|---|---|---|
| 1 | Connecticut (CT) | 15.0% | 6.3% | 15.0% | $7,110 | Yes | High |
| 2 | District of Columbia (DC) | 14.9% | 6.0% | 14.9% | $7,086 | Yes | High |
| 3 | Hawaii (HI) | 14.3% | 4.0% | 10.3% | $6,754 | Yes | High |
| 4 | Illinois (IL) | 12.3% | 6.3% | 6.0% | $5,807 | Yes | High |
| 5 | Texas (TX) | 12.3% | 6.3% | 6.0% | $5,807 | Yes | High |
| 6 | Rhode Island (RI) | 12.0% | 7.0% | 5.0% | $5,688 | Yes | High |
| 7 | West Virginia (WV) | 12.0% | 6.0% | 6.0% | $5,688 | Yes | High |
| 8 | Massachusetts (MA) | 11.7% | 6.3% | 5.7% | $5,546 | Yes | Moderate |
| 9 | New Jersey (NJ) | 11.6% | 6.6% | 5.0% | $5,510 | Yes | Moderate |
| 10 | Arizona (AZ) | 11.1% | 5.6% | 5.5% | $5,261 | Yes | Moderate |
| 11 | Iowa (IA) | 11.0% | 6.0% | 5.0% | $5,214 | Yes | Moderate |
| 12 | Alabama (AL) | 9.0% | 4.0% | 5.0% | $4,266 | Yes | Moderate |
| 13 | Georgia (GA) | 9.0% | 4.0% | 5.0% | $4,266 | Yes | Moderate |
| 14 | Maine (ME) | 9.0% | 5.5% | 9.0% | $4,266 | Yes | Moderate |
| 15 | Vermont (VT) | 9.0% | 6.0% | 9.0% | $4,266 | Yes | Moderate |
| 16 | Arkansas (AR) | 8.5% | 6.5% | 2.0% | $4,029 | Yes | Moderate |
| 17 | New Hampshire (NH) | 8.5% | 0.0% | 8.5% | $4,029 | Yes | Moderate |
| 18 | Louisiana (LA) | 8.4% | 4.5% | 4.0% | $4,005 | Yes | Moderate |
| 19 | Delaware (DE) | 8.0% | 0.0% | 8.0% | $3,792 | Yes | Moderate |
| 20 | South Carolina (SC) | 8.0% | 6.0% | 2.0% | $3,792 | Yes | Moderate |
| 21 | Indiana (IN) | 7.0% | 7.0% | 0.0% | $3,318 | Yes | Low |
| 22 | Kentucky (KY) | 7.0% | 6.0% | 1.0% | $3,318 | Yes | Low |
| 23 | Mississippi (MS) | 7.0% | 7.0% | 0.0% | $3,318 | Yes | Low |
| 24 | Tennessee (TN) | 7.0% | 7.0% | 0.0% | $3,318 | Yes | Low |
| 25 | Minnesota (MN) | 6.9% | 6.9% | 0.0% | $3,259 | Yes | Low |
| 26 | Nevada (NV) | 6.8% | 6.8% | 0.0% | $3,247 | Yes | Low |
| 27 | Kansas (KS) | 6.5% | 6.5% | 0.0% | $3,081 | Yes | Low |
| 28 | Nebraska (NE) | 6.5% | 5.5% | 1.0% | $3,081 | Yes | Low |
| 29 | Washington (WA) | 6.5% | 6.5% | 0.0% | $3,081 | Yes | Low |
| 30 | Florida (FL) | 6.0% | 6.0% | 0.0% | $2,844 | Yes | Low |
| 31 | Idaho (ID) | 6.0% | 6.0% | 0.0% | $2,844 | Yes | Low |
| 32 | Maryland (MD) | 6.0% | 6.0% | 0.0% | $2,844 | Yes | Low |
| 33 | Michigan (MI) | 6.0% | 6.0% | 0.0% | $2,844 | Yes | Low |
| 34 | North Dakota (ND) | 6.0% | 5.0% | 1.0% | $2,844 | Yes | Low |
| 35 | Pennsylvania (PA) | 6.0% | 6.0% | 0.0% | $2,844 | Yes | Low |
| 36 | South Dakota (SD) | 6.0% | 4.5% | 1.5% | $2,844 | Yes | Low |
| 37 | Ohio (OH) | 5.8% | 5.8% | 0.0% | $2,726 | Yes | Low |
| 38 | New Mexico (NM) | 5.0% | 5.0% | 0.0% | $2,370 | Yes | Low |
| 39 | Wisconsin (WI) | 5.0% | 5.0% | 0.0% | $2,370 | Yes | Low |
| 40 | Utah (UT) | 4.8% | 4.8% | 0.0% | $2,299 | Yes | Low |
| 41 | North Carolina (NC) | 4.8% | 4.8% | 0.0% | $2,252 | Yes | Low |
| 42 | Oklahoma (OK) | 4.5% | 4.5% | 0.0% | $2,133 | Yes | Low |
| 43 | Virginia (VA) | 4.3% | 4.3% | 0.0% | $2,038 | Yes | Low |
| 44 | Missouri (MO) | 4.2% | 4.2% | 0.0% | $2,003 | Yes | Low |
| 45 | Montana (MT) | 4.0% | 0.0% | 4.0% | $1,896 | Yes | Low |
| 46 | New York (NY) | 4.0% | 4.0% | 0.0% | $1,896 | Yes | Low |
| 47 | Wyoming (WY) | 4.0% | 4.0% | 0.0% | $1,896 | Yes | Low |
| 48 | Colorado (CO) | 2.9% | 2.9% | 0.0% | $1,375 | Yes | Low |
| 49 | Oregon (OR) | 1.5% | 0.0% | 1.5% | $711 | Yes | Low |
| 50 | Alaska (AK) | 0.0% | 0.0% | 0.0% | $0 | No | Low |
| 51 | California (CA) | 0.0% | 0.0% | 0.0% | $0 | No | Low |
* Annual tax estimate assumes $200/night average rate and 65% occupancy (237 nights/year). State-level taxes only; local taxes are additional.
Regional STR Tax Patterns
Highest-Tax States
Connecticut leads the nation with a 15% room occupancy tax that applies equally to STRs and hotels. Hawaii's combined 14.25% (4% GET + 10.25% TAT) makes it one of the most expensive states for STR operations, and county surcharges push Maui above 20%. Texas charges a combined 12.25% (6.25% sales + 6% hotel occupancy), with cities adding up to 7% more. Other high-tax states include West Virginia (12%), Rhode Island (12%), and Illinois (12.25%).
States with No State-Level STR Tax
Several states have no state-level tax that directly applies to short-term rentals. Alaska and Montana have no state sales tax, and California has no state lodging tax. However, this does not mean STRs are tax-free in these states. Local jurisdictions often impose substantial taxes: Anchorage, AK charges 12%, Portland, OR charges 13%, and Los Angeles, CA charges 14%. Always check local rates even if the state rate is zero.
Platform Collection Landscape
The vast majority of states now have tax collection agreements with Airbnb and Vrbo, meaning these platforms automatically collect and remit state taxes on behalf of hosts. However, local and county taxes are frequently not covered by these agreements. Hosts in states without platform collection agreements -- or in cities where local taxes are not collected by platforms -- must collect these taxes directly from guests and remit them to the appropriate tax authority.
About This Data
Tax rates are sourced from state departments of revenue, state tax commissions, and municipal tax ordinances. Rates reflect 2026 enacted rates. "State Rate" is the combined state sales tax and state lodging tax applicable to short-term rentals. Local and county taxes are shown on individual state pages. Platform collection status reflects current agreements between major platforms and state/local tax authorities.
Tax laws change frequently. While we strive to maintain accurate data, always verify current rates with your state and local tax authorities before making financial decisions. Use our STR tax calculator to estimate your specific tax obligation.