Short-Term Rental Tax in Texas (TX)
The state-level tax rate on short-term rentals in Texas is 12.3% , consisting of 6.3% sales tax and 6.0% lodging tax. Texas 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 San Antonio reaches 20.0%. STR operators must register with the state. Texas charges a 6.25% state sales tax and a 6% state hotel occupancy tax on short-term rentals (less than 30 consecutive days). Cities may add a local hotel occupancy tax of up to 7%, and counties up to 7%.
Annual Tax Estimate for Texas
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 (San Antonio).
| Nightly Rate | Gross Revenue | State Tax (12.3%) | San Antonio Tax (20.0%) |
|---|---|---|---|
| $100.00/night | $23,700 | $2,903 | $4,740 |
| $150.00/night | $35,550 | $4,355 | $7,110 |
| $200.00/night | $47,400 | $5,807 | $9,480 |
| $300.00/night | $71,100 | $8,710 | $14,220 |
| $500.00/night | $118,500 | $14,516 | $23,700 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in Texas
Local taxes significantly impact the total STR tax burden in Texas. The table below shows combined state + local rates for 5 cities, sorted by total rate. The highest combined rate is 20.0% in San Antonio.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| San Antonio | 7.8% | 20.0% | $40.00 | Very High | Bexar County 1.75% + San Antonio 6% hotel occupancy tax. STR permit required. |
| Houston | 7.0% | 19.3% | $38.50 | Very High | Harris County 2% + Houston 5% hotel occupancy tax. |
| Dallas | 7.0% | 19.3% | $38.50 | Very High | Dallas County 2% + Dallas 5% hotel occupancy tax. |
| South Padre Island | 7.0% | 19.3% | $38.50 | Very High | Cameron County 2% + South Padre 5% hotel occupancy tax. Very active vacation rental market. |
| Austin | 6.0% | 18.3% | $36.50 | Very High | Travis County 2% + Austin 4% hotel occupancy tax. STR regulations vary by type. |
How Texas Compares to Other States
Below is a comparison of Texas with five states that have similar state-level STR tax rates. This comparison helps illustrate where Texas 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 |
|---|---|---|---|---|---|
| Texas (TX) | 12.3% | 6.3% | 6.0% | Yes | Required |
| Illinois (IL) | 12.3% | 6.3% | 6.0% | Yes | Required |
| Rhode Island (RI) | 12.0% | 7.0% | 5.0% | Yes | Required |
| West Virginia (WV) | 12.0% | 6.0% | 6.0% | Yes | Required |
| Massachusetts (MA) | 11.7% | 6.3% | 5.7% | Yes | Required |
| New Jersey (NJ) | 11.6% | 6.6% | 5.0% | Yes | Required |
Frequently Asked Questions About Texas STR Taxes
What is the short-term rental tax rate in Texas in 2026?
The state-level tax rate on short-term rentals in Texas is 12.3%, consisting of 6.3% sales tax and 6.0% lodging tax. Local taxes can bring the total to 20.0% in cities like San Antonio. At $200/night with 65% occupancy, the state-level tax alone is approximately $5,807 per year.
Does Airbnb collect STR taxes in Texas?
Yes. Airbnb, Vrbo collect state hotel occupancy 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 Texas?
Yes. Texas 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 Texas 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 San Antonio, Texas?
The total combined tax rate in San Antonio is 20.0%, which includes the 12.3% state rate plus 7.8% in local taxes. Bexar County 1.75% + San Antonio 6% hotel occupancy tax. STR permit required. At $200/night with 65% occupancy, this amounts to approximately $9,480 per year in taxes.
How much will I owe in STR taxes in Texas?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (12.3%), a property earning $200/night with 65% occupancy would owe approximately $5,807/year in state taxes alone. In San Antonio, the total tax at the same rate would be approximately $9,480/year. Use our STR tax calculator for a customized estimate.
Calculate Your Texas STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in Texas. 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.