Alabama lodging tax on Airbnb
Changed Sep 15, 2026: Alabama stops collecting most state lodging tax through Airbnb
What this means →Verdict for Alabama
- Airbnb collects
- Local lodging tax in 9 jurisdictions only
- You may still owe
- State lodging tax everywhere; county and city tax outside the 9
Seed content for owner verification. Confirm current local-collection list and rates with the Alabama Department of Revenue before relying on this.
Tax layers
State lodging tax
Confirmed- Rate
- 4%, or 5% in the 16 Mountain Lakes Area counties
- Applies to
- Stays under 180 continuous days
- Airbnb collects
- No
- Where to register
- Alabama Department of Revenue
- Source
County and city lodging tax
Confirmed- Rate
- Varies by locality (commonly 1% to 7%)
- Applies to
- Stays under 180 continuous days, where the locality imposes a tax
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State lodging taxConfirmed | 4%, or 5% in the 16 Mountain Lakes Area counties | Stays under 180 continuous days | No | Alabama Department of Revenue | |
| County and city lodging taxConfirmed | Varies by locality (commonly 1% to 7%) | Stays under 180 continuous days, where the locality imposes a tax | Partly | — |
Cities and counties that differ
Change history
FAQ
- Does Airbnb collect Alabama lodging tax for me?
- Airbnb collects local lodging tax only in a limited set of Alabama jurisdictions (reported as 9). It does not collect the 4%/5% state lodging tax, so hosts generally must register and remit that themselves.
- What is the Mountain Lakes Area rate?
- In the 16 counties that make up Alabama's Mountain Lakes Area, the state lodging tax rate is 5% rather than the standard 4%.
- How often do I file?
- State lodging tax is typically filed monthly through My Alabama Taxes (MAT), due by the 20th of the following month.
Sources
- Lodgings Tax — Alabama Department of Revenue (Tier 1, Alabama Department of Revenue)
- My Alabama Taxes (MAT) — registration and filing (Tier 1, Alabama Department of Revenue)
- Occupancy tax collection and remittance by Airbnb in Alabama (Tier 1, Airbnb Help Center)
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General information, not tax advice. Confirm with your state or a tax professional.