Short-Term Rental Tax in Oklahoma (OK)
The state-level tax rate on short-term rentals in Oklahoma is 4.5% , consisting of 4.5% sales tax and 0.0% lodging tax. Oklahoma 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 Oklahoma City reaches 12.8%. STR operators must register with the state. Oklahoma charges a 4.5% state sales tax on short-term accommodations. No state lodging tax. Cities may impose a local hotel/motel tax of up to 5%. County sales taxes add 0.25-2%.
Annual Tax Estimate for Oklahoma
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 (Oklahoma City).
| Nightly Rate | Gross Revenue | State Tax (4.5%) | Oklahoma City Tax (12.8%) |
|---|---|---|---|
| $100.00/night | $23,700 | $1,067 | $3,022 |
| $150.00/night | $35,550 | $1,600 | $4,533 |
| $200.00/night | $47,400 | $2,133 | $6,044 |
| $300.00/night | $71,100 | $3,200 | $9,065 |
| $500.00/night | $118,500 | $5,333 | $15,109 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in Oklahoma
Local taxes significantly impact the total STR tax burden in Oklahoma. The table below shows combined state + local rates for 3 cities, sorted by total rate. The highest combined rate is 12.8% in Oklahoma City.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Oklahoma City | 8.3% | 12.8% | $25.50 | High | Oklahoma County 0.375% + OKC 3.875% sales + 4.0% hotel-motel tax. |
| Tulsa | 7.8% | 12.3% | $24.50 | High | Tulsa County 0.367% + Tulsa 3.0% sales + 4.0% hotel tax + 0.383% venues. |
| Broken Bow | 6.0% | 10.5% | $21.00 | Moderate | McCurtain County 1.5% + Broken Bow 1.5% sales + 3.0% lodging tax. Cabin rental market. |
How Oklahoma Compares to Other States
Below is a comparison of Oklahoma with five states that have similar state-level STR tax rates. This comparison helps illustrate where Oklahoma 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 |
|---|---|---|---|---|---|
| Oklahoma (OK) | 4.5% | 4.5% | 0.0% | Yes | Required |
| Virginia (VA) | 4.3% | 4.3% | 0.0% | Yes | Required |
| North Carolina (NC) | 4.8% | 4.8% | 0.0% | Yes | Required |
| Missouri (MO) | 4.2% | 4.2% | 0.0% | Yes | Required |
| Utah (UT) | 4.8% | 4.8% | 0.0% | Yes | Required |
| Montana (MT) | 4.0% | 0.0% | 4.0% | Yes | Required |
Frequently Asked Questions About Oklahoma STR Taxes
What is the short-term rental tax rate in Oklahoma in 2026?
The state-level tax rate on short-term rentals in Oklahoma is 4.5%, consisting of 4.5% sales tax and 0.0% lodging tax. Local taxes can bring the total to 12.8% in cities like Oklahoma City. At $200/night with 65% occupancy, the state-level tax alone is approximately $2,133 per year.
Does Airbnb collect STR taxes in Oklahoma?
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 Oklahoma?
Yes. Oklahoma 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 Oklahoma 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 Oklahoma City, Oklahoma?
The total combined tax rate in Oklahoma City is 12.8%, which includes the 4.5% state rate plus 8.3% in local taxes. Oklahoma County 0.375% + OKC 3.875% sales + 4.0% hotel-motel tax. At $200/night with 65% occupancy, this amounts to approximately $6,044 per year in taxes.
How much will I owe in STR taxes in Oklahoma?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (4.5%), a property earning $200/night with 65% occupancy would owe approximately $2,133/year in state taxes alone. In Oklahoma City, the total tax at the same rate would be approximately $6,044/year. Use our STR tax calculator for a customized estimate.
Calculate Your Oklahoma STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in Oklahoma. 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.