Short-Term Rental Tax in Ohio (OH)
The state-level tax rate on short-term rentals in Ohio is 5.8% , consisting of 5.8% sales tax and 0.0% lodging tax. Ohio 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 Cleveland reaches 12.3%. STR operators must register with the state. Ohio charges a 5.75% state sales tax on short-term lodging (less than 30 days). No state lodging tax. Counties may impose a lodging tax of up to 6% plus additional local transit and convention taxes.
Annual Tax Estimate for Ohio
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 (Cleveland).
| Nightly Rate | Gross Revenue | State Tax (5.8%) | Cleveland Tax (12.3%) |
|---|---|---|---|
| $100.00/night | $23,700 | $1,363 | $2,903 |
| $150.00/night | $35,550 | $2,044 | $4,355 |
| $200.00/night | $47,400 | $2,726 | $5,807 |
| $300.00/night | $71,100 | $4,088 | $8,710 |
| $500.00/night | $118,500 | $6,814 | $14,516 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in Ohio
Local taxes significantly impact the total STR tax burden in Ohio. The table below shows combined state + local rates for 4 cities, sorted by total rate. The highest combined rate is 12.3% in Cleveland.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Cleveland | 6.5% | 12.3% | $24.50 | High | Cuyahoga County 5.5% + Cleveland 1% bed tax. |
| Columbus | 5.1% | 10.8% | $21.70 | Moderate | Franklin County 5.1% hotel-motel tax. |
| Put-in-Bay | 5.0% | 10.8% | $21.50 | Moderate | Ottawa County 3% + Put-in-Bay 2% lodging tax. Popular vacation island. |
| Cincinnati | 5.0% | 10.8% | $21.50 | Moderate | Hamilton County 3% + Cincinnati 2% hotel-motel tax. |
How Ohio Compares to Other States
Below is a comparison of Ohio with five states that have similar state-level STR tax rates. This comparison helps illustrate where Ohio 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 |
|---|---|---|---|---|---|
| Ohio (OH) | 5.8% | 5.8% | 0.0% | Yes | Required |
| Florida (FL) | 6.0% | 6.0% | 0.0% | Yes | Required |
| Idaho (ID) | 6.0% | 6.0% | 0.0% | Yes | Required |
| Maryland (MD) | 6.0% | 6.0% | 0.0% | Yes | Required |
| Michigan (MI) | 6.0% | 6.0% | 0.0% | Yes | Required |
| North Dakota (ND) | 6.0% | 5.0% | 1.0% | Yes | Required |
Frequently Asked Questions About Ohio STR Taxes
What is the short-term rental tax rate in Ohio in 2026?
The state-level tax rate on short-term rentals in Ohio is 5.8%, consisting of 5.8% sales tax and 0.0% lodging tax. Local taxes can bring the total to 12.3% in cities like Cleveland. At $200/night with 65% occupancy, the state-level tax alone is approximately $2,726 per year.
Does Airbnb collect STR taxes in Ohio?
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 Ohio?
Yes. Ohio 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 Ohio 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 Cleveland, Ohio?
The total combined tax rate in Cleveland is 12.3%, which includes the 5.8% state rate plus 6.5% in local taxes. Cuyahoga County 5.5% + Cleveland 1% bed tax. At $200/night with 65% occupancy, this amounts to approximately $5,807 per year in taxes.
How much will I owe in STR taxes in Ohio?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (5.8%), a property earning $200/night with 65% occupancy would owe approximately $2,726/year in state taxes alone. In Cleveland, the total tax at the same rate would be approximately $5,807/year. Use our STR tax calculator for a customized estimate.
Calculate Your Ohio STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in Ohio. 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.