Indiana lodging tax on Airbnb
Verdict for Indiana
- Airbnb collects
- State gross retail (sales) tax and county innkeeper's tax
- You may still owe
- Bookings made off Airbnb; any other obligations Airbnb's page leaves to hosts
Researched from Airbnb's Indiana tax page (article 2596) and Indiana Department of Revenue Sales Tax Information Bulletin #41 and its County Innkeeper's Tax page. The Department warns its county rate list may not reflect all current rates; contact your county for the current rate. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State gross retail (sales) tax on accommodations
Reported- Rate
- 7%
- Applies to
- Rentals of rooms, lodgings or other accommodations for periods of less than 30 consecutive days (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
- Indiana Department of Revenue
- Source
County innkeeper's tax
Reported- Rate
- 2-10%, varies by county
- Applies to
- Rentals of rooms and accommodations for periods of less than 30 days in counties that adopt the tax
- Airbnb collects
- Yes
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State gross retail (sales) tax on accommodationsReported | 7% | Rentals of rooms, lodgings or other accommodations for periods of less than 30 consecutive days (Airbnb applies it to the listing price including cleaning and guest fees, for reservations of 29 nights and shorter) | Yes | Indiana Department of Revenue | |
| County innkeeper's taxReported | 2-10%, varies by county | Rentals of rooms and accommodations for periods of less than 30 days in counties that adopt the tax | Yes | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Indiana lodging taxes?
- Airbnb's Indiana tax page says guests pay the 7% gross retail tax and the 2-10% county innkeeper's tax on reservations of 29 nights and shorter, calculated on the listing price including cleaning and guest fees.
- Who receives the county innkeeper's tax on marketplace bookings?
- The Indiana Department of Revenue says marketplace facilitators must remit all innkeeper's taxes to the Department, even where a county ordinance has the tax paid to the county.
- What about stays of 30 days or more?
- The Department of Revenue says an accommodation rented for 30 consecutive days or more is not subject to the sales tax, and transactions exempt from state sales tax are not subject to the county innkeeper's tax.
Sources
- Occupancy tax collection and remittance by Airbnb in Indiana (Tier 1, Airbnb Help Center)
- Sales Tax Information Bulletin #41: Rental of rooms and accommodations (Tier 1, Indiana Department of Revenue)
- Sales Tax (Tier 1, Indiana Department of Revenue)
- County Innkeeper's Tax (Tier 1, Indiana Department of Revenue)
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General information, not tax advice. Confirm with your state or a tax professional.