Iowa lodging tax on Airbnb
Verdict for Iowa
- Airbnb collects
- State hotel and motel tax and local hotel and motel tax on stays of 90 nights or fewer
- You may still owe
- Hotel and motel taxes on bookings made off Airbnb
Researched from Airbnb's Iowa tax page (article 2304) and Iowa Department of Revenue hotel and motel tax guidance. Some older Department pages describe a 31-day exemption; newer guidance says the threshold has been 90 days since July 1, 2020. Department pages disagree on whether direct-rental returns are filed quarterly or monthly. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State hotel and motel tax
Reported- Rate
- 5%
- Applies to
- Lodging rentals; when the same person rents for more than 90 consecutive days, the rental is exempt after the 90th day (Airbnb applies it to reservations of 90 nights and shorter, including cleaning and guest fees)
- Airbnb collects
- Yes
- Where to register
- —
- Source
Local hotel and motel tax
Reported- Rate
- Varies by city or county (Airbnb lists 2%-7%; the Department says local rates can range from 1% to 7%)
- Applies to
- Lodging in cities and counties that have adopted a local hotel and motel tax, in addition to the 5% state tax
- Airbnb collects
- Yes
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State hotel and motel taxReported | 5% | Lodging rentals; when the same person rents for more than 90 consecutive days, the rental is exempt after the 90th day (Airbnb applies it to reservations of 90 nights and shorter, including cleaning and guest fees) | Yes | — | |
| Local hotel and motel taxReported | Varies by city or county (Airbnb lists 2%-7%; the Department says local rates can range from 1% to 7%) | Lodging in cities and counties that have adopted a local hotel and motel tax, in addition to the 5% state tax | Yes | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Iowa hotel and motel tax?
- Yes. Airbnb's Iowa tax page says guests pay the 5% state hotel and motel tax and the local hotel and motel tax on reservations of 90 nights and shorter. The Iowa Department of Revenue says that when a property is rented through a marketplace such as Airbnb or Vrbo, the marketplace is responsible for collecting and remitting all applicable hotel and motel taxes.
- What if I rent my place directly, not through Airbnb?
- The Iowa Department of Revenue says owners who rent directly must collect and remit the state and local hotel and motel tax themselves and must get a sales tax permit.
- Are long stays taxed?
- The Department says that when the same person rents for more than 90 consecutive days, the rental is exempt after the 90th day, but tax is still due for the first 90 days.
Sources
- Occupancy tax collection and remittance by Airbnb in Iowa (Tier 1, Airbnb Help Center)
- Iowa Hotel and Motel Tax (Tier 1, Iowa Department of Revenue)
- Lodging — Frequently Asked Questions (Tier 1, Iowa Department of Revenue)
Got a notice we don't show? Tell us.
General information, not tax advice. Confirm with your state or a tax professional.