Illinois lodging tax on Airbnb
Verdict for Illinois
- Airbnb collects
- State hotel operators' occupation tax, plus Chicago and Cook County taxes and some other local taxes Airbnb lists
- You may still owe
- Local hotel taxes in places Airbnb's page does not list; bookings made off Airbnb
Researched from Airbnb's Illinois tax page (article 2303) and Illinois Department of Revenue pages on the hotel operators' occupation tax (bulletins FY 2025-28 and FY 2026-33). The Department says rates are set by location and are listed in its Tax Rate Database; the 5.98-6.17% range is Airbnb's. Airbnb's page also lists a 5% hotel and motel accommodations tax tied to the Village of Mokena. Not yet confirmed by a person; check your city and county before filing.
Tax layers
Hotel operators' occupation tax
Reported- Rate
- 5.98-6.17%
- Applies to
- Room rentals of fewer than 30 consecutive days, including short-term rentals (Airbnb applies it to the listing price including cleaning and guest fees, for reservations of 29 nights and shorter)
- Airbnb collects
- Yes
- Where to register
- Illinois Department of Revenue
- Source
City and county hotel taxes
Reported- Rate
- Varies by city and county
- Applies to
- Short stays in places with a local hotel or accommodations tax; Airbnb lists Chicago taxes (including a 4.5% hotel accommodation tax and a 4% vacation rental and shared housing surcharge), a 1% Cook County hotel accommodations tax, and some other local taxes
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| Hotel operators' occupation taxReported | 5.98-6.17% | Room rentals of fewer than 30 consecutive days, including short-term rentals (Airbnb applies it to the listing price including cleaning and guest fees, for reservations of 29 nights and shorter) | Yes | Illinois Department of Revenue | |
| City and county hotel taxesReported | Varies by city and county | Short stays in places with a local hotel or accommodations tax; Airbnb lists Chicago taxes (including a 4.5% hotel accommodation tax and a 4% vacation rental and shared housing surcharge), a 1% Cook County hotel accommodations tax, and some other local taxes | Partly | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Illinois hotel tax?
- Airbnb's Illinois tax page says guests pay the Illinois hotel operators' occupation tax (5.98-6.17%) on reservations of 29 nights and shorter, along with Chicago and Cook County taxes and some other local taxes it lists.
- What changed for short-term rental platforms?
- The Illinois Department of Revenue says hosting platforms for short-term rentals became subject to the hotel operators' occupation tax as re-renters from July 1, 2025, and from July 1, 2026 a hotel marketplace facilitator over the $100,000 threshold is treated as the hotel operator for rentals made through its platform.
- Are there local hotel taxes Airbnb does not collect?
- Possibly. Airbnb's page lists only some local taxes and says hosts are responsible for assessing other tax obligations. Check with your city and county.
Sources
- Occupancy tax collection and remittance by Airbnb in Illinois (Tier 1, Airbnb Help Center)
- Hotel Operators' Occupation Tax (Tier 1, Illinois Department of Revenue)
- FY 2025-28, Hotel Operators' Occupation Tax Updates for Hosting Platforms for Short-Term Rentals (Tier 1, Illinois Department of Revenue)
- FY 2026-33, Hotel Operators' Occupation Tax Changes, Effective July 1, 2026 (Tier 1, Illinois Department of Revenue)
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General information, not tax advice. Confirm with your state or a tax professional.