Louisiana lodging tax on Airbnb
Verdict for Louisiana
- Airbnb collects
- State sales tax, New Orleans-area district hotel taxes and local occupancy taxes in some parishes
- You may still owe
- Parish and city taxes Airbnb does not collect; bookings made off Airbnb
Researched from Airbnb's Louisiana tax page and the Louisiana Department of Revenue. Conflict: Airbnb's page says the state sales tax drops to 2.45% where the Stadium and Exposition District tax applies, but the Department lists 3% for those properties from January 1, 2025; the Department's figure is used here. Airbnb's localized pages also disagree on the Ascension Parish rate (2-5% vs 4%). Not yet confirmed by a person; check your city and parish before filing.
Tax layers
State sales tax on room rentals
Reported- Rate
- 5% (3% for properties with 10 or more rooms in Orleans and Jefferson Parishes)
- Applies to
- Sleeping rooms and similar accommodations
- Airbnb collects
- Yes
- Where to register
- Louisiana Department of Revenue
- Source
Stadium and Exposition District hotel occupancy tax
Reported- Rate
- 4%
- Applies to
- Properties with 10 or more rooms in Orleans and Jefferson Parishes (Airbnb: reservations 29 days or shorter)
- Airbnb collects
- Yes
- Where to register
- —
- Source
New Orleans Exhibition Hall Authority hotel occupancy tax
Reported- Rate
- 3%
- Applies to
- Orleans Parish; a separate flat per-night charge also applies to properties with 10 or more rooms
- Airbnb collects
- Yes
- Where to register
- —
- Source
Parish and local occupancy taxes
Reported- Rate
- Varies by parish (Airbnb lists 1% - 12% local occupancy tax)
- Applies to
- Short stays in parishes and cities that levy an occupancy tax
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on room rentalsReported | 5% (3% for properties with 10 or more rooms in Orleans and Jefferson Parishes) | Sleeping rooms and similar accommodations | Yes | Louisiana Department of Revenue | |
| Stadium and Exposition District hotel occupancy taxReported | 4% | Properties with 10 or more rooms in Orleans and Jefferson Parishes (Airbnb: reservations 29 days or shorter) | Yes | — | |
| New Orleans Exhibition Hall Authority hotel occupancy taxReported | 3% | Orleans Parish; a separate flat per-night charge also applies to properties with 10 or more rooms | Yes | — | |
| Parish and local occupancy taxesReported | Varies by parish (Airbnb lists 1% - 12% local occupancy tax) | Short stays in parishes and cities that levy an occupancy tax | Partly | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Louisiana lodging tax?
- Airbnb's Louisiana page says it collects the state sales and use tax, the Stadium and Exposition District and New Orleans Exhibition Hall Authority taxes in the New Orleans area, and local occupancy taxes in a number of parishes. Hosts remain responsible for taxes it does not list.
- What is the state rate on room rentals?
- The Louisiana Department of Revenue lists 5% from January 1, 2025. For properties with 10 or more rooms in Orleans and Jefferson Parishes the state rate is 3%, because the Stadium and Exposition District tax applies there.
- Where do I register?
- The Louisiana Department of Revenue points new businesses to its business registration page. Parish taxes may be handled by a local collector, so check with your parish too.
Sources
- Occupancy tax collection and remittance by Airbnb in Louisiana (Tier 1, Airbnb Help Center)
- What is the state sales tax rate for sleeping rooms, hotel rooms, motel rooms, and similar accommodations? (Tier 1, Louisiana Department of Revenue)
- Starting or Buying a Business (Tier 1, Louisiana Department of Revenue)
- Louisiana Stadium & Exposition District Hotel Occupancy Tax (Tier 1, Louisiana Department of Revenue)
- New Orleans Exhibition Hall Authority - Hotel Occupancy & Additional Paid Occupancy Tax (Tier 1, Louisiana 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.