Short-Term Rental Tax in Pennsylvania (PA)
The state-level tax rate on short-term rentals in Pennsylvania is 6.0% , consisting of 6.0% sales tax and 0.0% lodging tax. Pennsylvania 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 Philadelphia reaches 16.0%. STR operators must register with the state. Pennsylvania charges a 6% state sales tax on short-term accommodations. No state lodging tax. Counties and municipalities may impose a local hotel occupancy tax of 2-7%. Philadelphia has the highest combined rate.
Annual Tax Estimate for Pennsylvania
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 (Philadelphia).
| Nightly Rate | Gross Revenue | State Tax (6.0%) | Philadelphia Tax (16.0%) |
|---|---|---|---|
| $100.00/night | $23,700 | $1,422 | $3,792 |
| $150.00/night | $35,550 | $2,133 | $5,688 |
| $200.00/night | $47,400 | $2,844 | $7,584 |
| $300.00/night | $71,100 | $4,266 | $11,376 |
| $500.00/night | $118,500 | $7,110 | $18,960 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in Pennsylvania
Local taxes significantly impact the total STR tax burden in Pennsylvania. The table below shows combined state + local rates for 4 cities, sorted by total rate. The highest combined rate is 16.0% in Philadelphia.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Philadelphia | 10.0% | 16.0% | $32.00 | Very High | Philadelphia 2% city sales + 8.5% hotel tax. Airbnb must collect. |
| Pittsburgh | 8.0% | 14.0% | $28.00 | High | Allegheny County 1% + Pittsburgh 7% hotel room excise tax. |
| Pocono Mountains | 5.5% | 11.5% | $23.00 | Moderate | Monroe County 3.5% + local 2% hotel room rental tax. Popular vacation rental area. |
| Lancaster | 5.0% | 11.0% | $22.00 | Moderate | Lancaster County 3.9% + Lancaster 1.1% hotel excise tax. |
How Pennsylvania Compares to Other States
Below is a comparison of Pennsylvania with five states that have similar state-level STR tax rates. This comparison helps illustrate where Pennsylvania 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 |
|---|---|---|---|---|---|
| Pennsylvania (PA) | 6.0% | 6.0% | 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 Pennsylvania STR Taxes
What is the short-term rental tax rate in Pennsylvania in 2026?
The state-level tax rate on short-term rentals in Pennsylvania is 6.0%, consisting of 6.0% sales tax and 0.0% lodging tax. Local taxes can bring the total to 16.0% in cities like Philadelphia. At $200/night with 65% occupancy, the state-level tax alone is approximately $2,844 per year.
Does Airbnb collect STR taxes in Pennsylvania?
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 Pennsylvania?
Yes. Pennsylvania 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 Pennsylvania 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 Philadelphia, Pennsylvania?
The total combined tax rate in Philadelphia is 16.0%, which includes the 6.0% state rate plus 10.0% in local taxes. Philadelphia 2% city sales + 8.5% hotel tax. Airbnb must collect. At $200/night with 65% occupancy, this amounts to approximately $7,584 per year in taxes.
How much will I owe in STR taxes in Pennsylvania?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (6.0%), a property earning $200/night with 65% occupancy would owe approximately $2,844/year in state taxes alone. In Philadelphia, the total tax at the same rate would be approximately $7,584/year. Use our STR tax calculator for a customized estimate.
Calculate Your Pennsylvania STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in Pennsylvania. 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.