Short-Term Rental Tax in Missouri (MO)
The state-level tax rate on short-term rentals in Missouri is 4.2% , consisting of 4.2% sales tax and 0.0% lodging tax. Missouri applies general sales and lodging taxes to STRs without STR-specific legislation. Major platforms like Airbnb collect state taxes automatically. With local taxes, the total rate in Branson reaches 12.5%. STR operators must register with the state. Missouri charges a 4.225% state sales tax on short-term accommodations. No state lodging tax. Cities and counties may add local transient guest taxes. The combined rate varies widely.
Annual Tax Estimate for Missouri
The table below shows estimated annual tax obligations at different nightly rates, assuming 65% occupancy (237 nights/year). Estimates are shown for both the state-level rate and the highest local rate (Branson).
| Nightly Rate | Gross Revenue | State Tax (4.2%) | Branson Tax (12.5%) |
|---|---|---|---|
| $100.00/night | $23,700 | $1,001 | $2,963 |
| $150.00/night | $35,550 | $1,502 | $4,444 |
| $200.00/night | $47,400 | $2,003 | $5,925 |
| $300.00/night | $71,100 | $3,004 | $8,888 |
| $500.00/night | $118,500 | $5,007 | $14,813 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in Missouri
Local taxes significantly impact the total STR tax burden in Missouri. The table below shows combined state + local rates for 4 cities, sorted by total rate. The highest combined rate is 12.5% in Branson.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Branson | 8.3% | 12.5% | $25.00 | High | Taney County 3.275% + Branson 5% transient guest tax. Very active vacation rental market. |
| St. Louis | 8.3% | 12.5% | $25.00 | High | St. Louis City 3.5% + 4.775% combined local sales and tourism taxes. |
| Kansas City | 8.3% | 12.5% | $25.00 | High | Jackson County 3.275% + Kansas City 5.0% convention/tourism tax. |
| Lake of the Ozarks | 6.0% | 10.2% | $20.45 | Moderate | Camden/Miller County combined 3% + local 3% transient guest tax. |
How Missouri Compares to Other States
Below is a comparison of Missouri with five states that have similar state-level STR tax rates. This comparison helps illustrate where Missouri stands relative to other states in terms of tax burden, platform collection, and registration requirements.
| State | State Rate | Sales Tax | Lodging Tax | Platform Collects | Registration |
|---|---|---|---|---|---|
| Missouri (MO) | 4.2% | 4.2% | 0.0% | Yes | Required |
| Virginia (VA) | 4.3% | 4.3% | 0.0% | Yes | Required |
| Montana (MT) | 4.0% | 0.0% | 4.0% | Yes | Required |
| New York (NY) | 4.0% | 4.0% | 0.0% | Yes | Required |
| Wyoming (WY) | 4.0% | 4.0% | 0.0% | Yes | Required |
| Oklahoma (OK) | 4.5% | 4.5% | 0.0% | Yes | Required |
Frequently Asked Questions About Missouri STR Taxes
What is the short-term rental tax rate in Missouri in 2026?
The state-level tax rate on short-term rentals in Missouri is 4.2%, consisting of 4.2% sales tax and 0.0% lodging tax. Local taxes can bring the total to 12.5% in cities like Branson. At $200/night with 65% occupancy, the state-level tax alone is approximately $2,003 per year.
Does Airbnb collect STR taxes in Missouri?
Yes. Airbnb, Vrbo collect state sales tax. However, local and county taxes may not be covered by platform collection. Always verify with your local tax authority what taxes your platform collects on your behalf.
Do I need to register my short-term rental in Missouri?
Yes. Missouri requires STR operators to register with the state. This typically includes obtaining a sales tax permit and/or lodging tax registration. Many cities and counties in Missouri also require local STR permits or business licenses. Check with both state and local authorities for specific requirements.
What is the total STR tax rate in Branson, Missouri?
The total combined tax rate in Branson is 12.5%, which includes the 4.2% state rate plus 8.3% in local taxes. Taney County 3.275% + Branson 5% transient guest tax. Very active vacation rental market. At $200/night with 65% occupancy, this amounts to approximately $5,925 per year in taxes.
How much will I owe in STR taxes in Missouri?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (4.2%), a property earning $200/night with 65% occupancy would owe approximately $2,003/year in state taxes alone. In Branson, the total tax at the same rate would be approximately $5,925/year. Use our STR tax calculator for a customized estimate.
Calculate Your Missouri STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in Missouri. Enter your nightly rate and occupancy to see your projected state and local taxes, or browse all 50 states to compare STR tax rates across the country.