Arkansas lodging tax on Airbnb
Verdict for Arkansas
- Airbnb collects
- State gross receipts tax, state tourism tax and some city A&P taxes
- You may still owe
- Local sales and A&P taxes Airbnb does not collect; bookings made off Airbnb
Researched from Airbnb's Arkansas tax page and the Arkansas Department of Finance and Administration. A 2018 news report says Airbnb also has agreements with Bentonville, Fayetteville, Eureka Springs and Hot Springs; we could not confirm these are current. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State gross receipts (sales) tax on lodging
Reported- Rate
- 6.5%
- Applies to
- Rooms furnished to transient guests on less than a month-to-month basis (Airbnb applies it to stays of 29 nights or fewer)
- Airbnb collects
- Yes
- Where to register
- Arkansas Department of Finance and Administration
- Source
State tourism tax
Reported- Rate
- 2%
- Applies to
- Lodging furnished to transient guests, in addition to sales tax
- Airbnb collects
- Yes
- Where to register
- —
- Source
City and county sales tax
Reported- Rate
- Varies by city and county
- Applies to
- Taxable sales in cities and counties that levy a local sales tax
- Airbnb collects
- Unknown
- Where to register
- —
- Source
City advertising and promotion (A&P) lodging tax
Reported- Rate
- Varies by city (for example, 3.5% in North Little Rock and 2% in Springdale)
- Applies to
- Short stays in cities that levy an A&P tax
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State gross receipts (sales) tax on lodgingReported | 6.5% | Rooms furnished to transient guests on less than a month-to-month basis (Airbnb applies it to stays of 29 nights or fewer) | Yes | Arkansas Department of Finance and Administration | |
| State tourism taxReported | 2% | Lodging furnished to transient guests, in addition to sales tax | Yes | — | |
| City and county sales taxReported | Varies by city and county | Taxable sales in cities and counties that levy a local sales tax | Unknown | — | |
| City advertising and promotion (A&P) lodging taxReported | Varies by city (for example, 3.5% in North Little Rock and 2% in Springdale) | Short stays in cities that levy an A&P tax | Partly | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Arkansas lodging tax?
- Airbnb's Arkansas page says guests pay the 6.5% Arkansas gross receipts tax and the 2% Arkansas tourism tax on stays of 29 nights or fewer, plus A&P taxes in some cities such as North Little Rock and Springdale.
- What might a host still owe?
- Airbnb says hosts remain responsible for other state and city tax obligations. Local sales tax and A&P taxes in cities Airbnb does not list may still apply.
- Where do I register in Arkansas?
- The Department of Finance and Administration handles gross receipts (sales) tax registration for any tax you must remit yourself.
Sources
- Occupancy tax collection and remittance by Airbnb in Arkansas (Tier 1, Airbnb Help Center)
- State Sales & Use Tax Rates — Arkansas DFA (Tier 1, Arkansas Department of Finance and Administration)
- Starting a New Business in Arkansas (2020) (Tier 1, Arkansas Department of Finance and Administration)
- City and County Sales & Use Tax Rates — Arkansas DFA (Tier 1, Arkansas Department of Finance and Administration)
- Airbnb to remit $1.2M to state (Tier 2, Arkansas Democrat-Gazette)
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General information, not tax advice. Confirm with your state or a tax professional.