Arizona lodging tax on Airbnb
Verdict for Arizona
- Airbnb collects
- State transaction privilege tax, county excise tax and city lodging taxes
- You may still owe
- Bookings made off Airbnb; a TPT license is still required
Researched from Airbnb's Arizona tax page and the Arizona Department of Revenue. One regional copy of Airbnb's page gives the city range as 1.5% to 10%; Tucson's short-term rental rate reportedly rose to 10% in March 2026. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State transaction privilege tax (transient lodging)
Reported- Rate
- 5.5%
- Applies to
- Stays of fewer than 30 days
- Airbnb collects
- Yes
- Where to register
- Arizona Department of Revenue
- Source
County excise tax
Reported- Rate
- Varies by county (typically 0.28% to 6.5%)
- Applies to
- Stays of fewer than 30 days
- Airbnb collects
- Yes
- Where to register
- —
- Source
City transaction privilege and bed taxes
Reported- Rate
- Varies by city (typically 1.5% to 6.0%, per Airbnb)
- Applies to
- Short stays in cities that levy a hotel or transient lodging tax
- Airbnb collects
- Yes
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State transaction privilege tax (transient lodging)Reported | 5.5% | Stays of fewer than 30 days | Yes | Arizona Department of Revenue | |
| County excise taxReported | Varies by county (typically 0.28% to 6.5%) | Stays of fewer than 30 days | Yes | — | |
| City transaction privilege and bed taxesReported | Varies by city (typically 1.5% to 6.0%, per Airbnb) | Short stays in cities that levy a hotel or transient lodging tax | Yes | — |
Permits & registration
Arizona transaction privilege tax (TPT) license
ReportedRequiredOwners and operators of short-term rentals need a current TPT license from the Arizona Department of Revenue, even when they list only through an online lodging marketplace such as Airbnb.
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Arizona lodging tax?
- Airbnb's Arizona page says it collects the 5.5% state transaction privilege tax, the county excise tax and applicable city lodging taxes on stays of 29 nights or fewer.
- Do I still need a TPT license?
- Yes. The Arizona Department of Revenue says an online lodging operator may not rent a lodging accommodation without a current TPT license, whether or not it is offered through an online lodging marketplace.
- What about stays of 30 days or more?
- The Department of Revenue says the state and county tax applies only to stays under 30 days, though some cities may tax longer stays.
Sources
- Occupancy tax collection and remittance by Airbnb in Arizona (Tier 1, Airbnb Help Center)
- Online Lodging Marketplace — Arizona Department of Revenue (Tier 1, Arizona Department of Revenue)
- Transaction Privilege and Other Tax Rate Tables (effective January 1, 2026) (Tier 1, Arizona Department of Revenue)
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General information, not tax advice. Confirm with your state or a tax professional.