Ohio lodging tax on Airbnb
Verdict for Ohio
- Airbnb collects
- No state-level tax; only certain local taxes (Athens County, Cuyahoga County, Cincinnati, Cleveland)
- You may still owe
- Local lodging taxes in other areas; state sales tax if the property has five or more guest rooms; bookings made off Airbnb
Researched from Airbnb's Ohio tax page and the Ohio Department of Taxation. A third-party guide gives Cuyahoga County's bed tax as 5.5% versus 6.5% on Airbnb's page; the county was not checked. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales tax on hotel lodging
Reported- Rate
- 5.75%
- Applies to
- Stays under 30 consecutive days at establishments with five or more guest rooms; smaller properties are generally outside the state tax
- Airbnb collects
- No
- Where to register
- —
- Source
County, city and township lodging (bed) taxes
Reported- Rate
- Varies by locality
- Applies to
- Local lodging taxes; Airbnb collects in Athens County, Cuyahoga County, Cincinnati and Cleveland for stays of 29 nights or fewer
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on hotel lodgingReported | 5.75% | Stays under 30 consecutive days at establishments with five or more guest rooms; smaller properties are generally outside the state tax | No | — | |
| County, city and township lodging (bed) taxesReported | Varies by locality | Local lodging taxes; Airbnb collects in Athens County, Cuyahoga County, Cincinnati and Cleveland for stays of 29 nights or fewer | Partly | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Ohio lodging tax?
- Airbnb's Ohio page lists only local taxes: Athens County's 3% lodging tax, Cuyahoga County's 6.5% bed tax, Cincinnati's 7% short-term rental excise tax, and Cleveland's 3% transient occupancy tax, for stays of 29 nights or fewer. Hosts elsewhere are responsible for other taxes.
- Does Ohio's state sales tax apply to my rental?
- The Ohio Department of Taxation defines a hotel as having five or more rooms for guests, with transient stays under 30 consecutive days. A bed and breakfast with fewer than five rooms does not charge state sales tax on the room portion.
Sources
- Sales and Use Tax (Tier 1, Ohio Department of Taxation)
- Sales and Use Taxability (Tier 1, Ohio Department of Taxation)
- ST 1995-01 - Bed and Breakfast (Tier 1, Ohio Department of Taxation)
- Occupancy tax collection and remittance by Airbnb in Ohio (Tier 1, Airbnb Help Center)
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General information, not tax advice. Confirm with your state or a tax professional.