Short-Term Rental Tax in Utah (UT)
The state-level tax rate on short-term rentals in Utah is 4.8% , consisting of 4.8% sales tax and 0.0% lodging tax. Utah 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 Park City reaches 12.7%. STR operators must register with the state. Utah charges a 4.85% state sales tax on short-term accommodations. No state lodging tax. Counties and cities may impose a local transient room tax of up to 4.25% plus a tourism/recreation/culture tax.
Annual Tax Estimate for Utah
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 (Park City).
| Nightly Rate | Gross Revenue | State Tax (4.8%) | Park City Tax (12.7%) |
|---|---|---|---|
| $100.00/night | $23,700 | $1,149 | $3,010 |
| $150.00/night | $35,550 | $1,724 | $4,515 |
| $200.00/night | $47,400 | $2,299 | $6,020 |
| $300.00/night | $71,100 | $3,448 | $9,030 |
| $500.00/night | $118,500 | $5,747 | $15,050 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in Utah
Local taxes significantly impact the total STR tax burden in Utah. The table below shows combined state + local rates for 4 cities, sorted by total rate. The highest combined rate is 12.7% in Park City.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Park City | 7.8% | 12.7% | $25.40 | High | Summit County 3.0% + Park City 4.85% combined transient room and resort taxes. STR permit required. |
| Moab | 6.1% | 10.9% | $21.90 | Moderate | Grand County 4.25% + Moab 1.85% transient room tax. Near Arches NP. |
| Salt Lake City | 5.3% | 10.1% | $20.20 | Moderate | Salt Lake County 3.0% + Salt Lake City 2.25% transient room tax. |
| St. George | 4.8% | 9.7% | $19.40 | Moderate | Washington County 3.0% + St. George 1.85% transient room tax. |
How Utah Compares to Other States
Below is a comparison of Utah with five states that have similar state-level STR tax rates. This comparison helps illustrate where Utah 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 |
|---|---|---|---|---|---|
| Utah (UT) | 4.8% | 4.8% | 0.0% | Yes | Required |
| North Carolina (NC) | 4.8% | 4.8% | 0.0% | Yes | Required |
| New Mexico (NM) | 5.0% | 5.0% | 0.0% | Yes | Required |
| Wisconsin (WI) | 5.0% | 5.0% | 0.0% | Yes | Required |
| Oklahoma (OK) | 4.5% | 4.5% | 0.0% | Yes | Required |
| Virginia (VA) | 4.3% | 4.3% | 0.0% | Yes | Required |
Frequently Asked Questions About Utah STR Taxes
What is the short-term rental tax rate in Utah in 2026?
The state-level tax rate on short-term rentals in Utah is 4.8%, consisting of 4.8% sales tax and 0.0% lodging tax. Local taxes can bring the total to 12.7% in cities like Park City. At $200/night with 65% occupancy, the state-level tax alone is approximately $2,299 per year.
Does Airbnb collect STR taxes in Utah?
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 Utah?
Yes. Utah 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 Utah 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 Park City, Utah?
The total combined tax rate in Park City is 12.7%, which includes the 4.8% state rate plus 7.8% in local taxes. Summit County 3.0% + Park City 4.85% combined transient room and resort taxes. STR permit required. At $200/night with 65% occupancy, this amounts to approximately $6,020 per year in taxes.
How much will I owe in STR taxes in Utah?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (4.8%), a property earning $200/night with 65% occupancy would owe approximately $2,299/year in state taxes alone. In Park City, the total tax at the same rate would be approximately $6,020/year. Use our STR tax calculator for a customized estimate.
STR Tax Compliance Checklist for Utah
Follow these steps to ensure you are fully compliant with Utah short-term rental tax requirements. Missing any step could result in penalties or back-tax assessments.
- Register with the state — Obtain a Utah sales tax permit and/or lodging tax registration from the state Department of Revenue before accepting bookings.
- Check local permit requirements — Contact your city and county offices to determine if a local STR permit, business license, or zoning approval is required. Use our STR regulations lookup to check rules for your specific zip code. Many municipalities in Utah have separate registration processes.
- Determine your total tax rate — Your rate combines state taxes (4.8%) with any local/county taxes. In Park City, the total reaches 12.7%. Use our calculator for your specific city.
- Verify platform collection — Airbnb, Vrbo collect state sales tax. Confirm exactly which taxes are covered and which you must remit separately.
- Collect and remit taxes on schedule — Utah requires tax remittance on a monthly, quarterly, or annual basis depending on your revenue volume. File returns even in months with no bookings to maintain your account in good standing.
- Keep detailed records — Maintain records of all bookings, gross income, taxes collected, and expenses for at least 3 years. This documentation is essential for audits and for claiming deductions on your federal tax return.
Calculate Your Utah STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in Utah. 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.
Also check: STR regulations by zip code | Sales tax rates | Homestead exemptions | Landlord-tenant law