Short-Term Rental Tax in Oregon (OR)
The state-level tax rate on short-term rentals in Oregon is 1.5% , consisting of 0.0% sales tax and 1.5% lodging tax. Oregon 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 Portland reaches 13.0%. STR operators must register with the state. Oregon has no state sales tax but charges a 1.5% state transient lodging tax. Cities and counties add their own transient lodging taxes, typically 3-11%. STR operators must register with Oregon DOR and their local jurisdiction.
Annual Tax Estimate for Oregon
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 (Portland).
| Nightly Rate | Gross Revenue | State Tax (1.5%) | Portland Tax (13.0%) |
|---|---|---|---|
| $100.00/night | $23,700 | $356 | $3,081 |
| $150.00/night | $35,550 | $533 | $4,622 |
| $200.00/night | $47,400 | $711 | $6,162 |
| $300.00/night | $71,100 | $1,067 | $9,243 |
| $500.00/night | $118,500 | $1,778 | $15,405 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in Oregon
Local taxes significantly impact the total STR tax burden in Oregon. The table below shows combined state + local rates for 4 cities, sorted by total rate. The highest combined rate is 13.0% in Portland.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Portland | 11.5% | 13.0% | $26.00 | High | Multnomah County 5.5% + Portland 6.0% transient lodging tax. |
| Bend | 10.4% | 11.9% | $23.80 | Moderate | Deschutes County 1.4% + Bend 9.0% transient room tax. STR permit required. |
| Cannon Beach | 10.0% | 11.5% | $23.00 | Moderate | Clatsop County 1.5% + Cannon Beach 8.5% transient lodging tax. |
| Sunriver | 10.0% | 11.5% | $23.00 | Moderate | Deschutes County 1.4% + Sunriver 8.6% transient lodging tax. |
How Oregon Compares to Other States
Below is a comparison of Oregon with five states that have similar state-level STR tax rates. This comparison helps illustrate where Oregon 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 |
|---|---|---|---|---|---|
| Oregon (OR) | 1.5% | 0.0% | 1.5% | Yes | Required |
| Colorado (CO) | 2.9% | 2.9% | 0.0% | Yes | Required |
| Alaska (AK) | 0.0% | 0.0% | 0.0% | No | No |
| California (CA) | 0.0% | 0.0% | 0.0% | No | Required |
| Montana (MT) | 4.0% | 0.0% | 4.0% | Yes | Required |
| New York (NY) | 4.0% | 4.0% | 0.0% | Yes | Required |
Frequently Asked Questions About Oregon STR Taxes
What is the short-term rental tax rate in Oregon in 2026?
The state-level tax rate on short-term rentals in Oregon is 1.5%, consisting of 0.0% sales tax and 1.5% lodging tax. Local taxes can bring the total to 13.0% in cities like Portland. At $200/night with 65% occupancy, the state-level tax alone is approximately $711 per year.
Does Airbnb collect STR taxes in Oregon?
Yes. Airbnb, Vrbo collect state transient lodging 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 Oregon?
Yes. Oregon 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 Oregon 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 Portland, Oregon?
The total combined tax rate in Portland is 13.0%, which includes the 1.5% state rate plus 11.5% in local taxes. Multnomah County 5.5% + Portland 6.0% transient lodging tax. At $200/night with 65% occupancy, this amounts to approximately $6,162 per year in taxes.
How much will I owe in STR taxes in Oregon?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (1.5%), a property earning $200/night with 65% occupancy would owe approximately $711/year in state taxes alone. In Portland, the total tax at the same rate would be approximately $6,162/year. Use our STR tax calculator for a customized estimate.
Calculate Your Oregon STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in Oregon. 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.