Oklahoma lodging tax on Airbnb
Verdict for Oklahoma
- Airbnb collects
- State sales tax, local sales tax, and some city and county lodging taxes
- You may still owe
- Local lodging taxes Airbnb does not collect; bookings made off Airbnb
Researched from Airbnb's Oklahoma tax page and the Oklahoma Tax Commission. Regional versions of Airbnb's page disagree on Oklahoma City's hotel tax (5.5% versus 9.25%) and on the typical local lodging rate (5% versus 5% to 7%), so those figures are left out. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales tax on room rentals
Reported- Rate
- 4.5%
- Applies to
- Room rentals booked through Airbnb in Oklahoma
- Airbnb collects
- Yes
- Where to register
- Oklahoma Tax Commission
- Source
Local sales and use tax
Reported- Rate
- Varies (typically 1.0%-5.5%, per Airbnb)
- Applies to
- Listings in cities and counties with a local sales tax
- Airbnb collects
- Yes
- Where to register
- —
- Source
City and county lodging taxes
Reported- Rate
- Varies by city and county
- Applies to
- Cities or counties that have voted a lodging tax; Airbnb lists Tulsa (5%, stays of 29 nights or fewer) and an Oklahoma City hotel tax that depends on bedroom count
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on room rentalsReported | 4.5% | Room rentals booked through Airbnb in Oklahoma | Yes | Oklahoma Tax Commission | |
| Local sales and use taxReported | Varies (typically 1.0%-5.5%, per Airbnb) | Listings in cities and counties with a local sales tax | Yes | — | |
| City and county lodging taxesReported | Varies by city and county | Cities or counties that have voted a lodging tax; Airbnb lists Tulsa (5%, stays of 29 nights or fewer) and an Oklahoma City hotel tax that depends on bedroom count | Partly | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Oklahoma lodging tax?
- Airbnb's Oklahoma page says it collects the 4.5% state sales tax, local sales and use tax, and some local lodging taxes, including Tulsa and Oklahoma City. Other local lodging taxes may remain the host's responsibility.
- Where do local lodging taxes apply?
- The Oklahoma Tax Commission says lodging tax applies in cities or counties that have held an election and passed one, and the county tax does not apply where a city in that county has its own lodging tax.
Sources
- Occupancy tax collection and remittance by Airbnb in Oklahoma (Tier 1, Airbnb Help Center)
- Sales and Use Tax (Tier 1, Oklahoma Tax Commission)
- Form STH20006-A Lodging Tax Return (Tier 1, Oklahoma Tax Commission)
Got a notice we don't show? Tell us.
General information, not tax advice. Confirm with your state or a tax professional.