Oregon lodging tax on Airbnb
Verdict for Oregon
- Airbnb collects
- State transient lodging tax and many local lodging taxes
- You may still owe
- Local transient lodging taxes Airbnb does not collect; city permits
Seed content for owner verification. Confirm current local-tax agreements and rates with the Oregon Department of Revenue and your city.
Tax layers
State transient lodging tax
Confirmed- Rate
- 1.5%
- Applies to
- Stays under 30 consecutive days
- Airbnb collects
- Yes
- Where to register
- Oregon Department of Revenue
- Source
Local transient lodging tax
Confirmed- Rate
- Varies by city and county (commonly 6% to 13.5%)
- Applies to
- Short-term stays where a city or county imposes a tax
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State transient lodging taxConfirmed | 1.5% | Stays under 30 consecutive days | Yes | Oregon Department of Revenue | |
| Local transient lodging taxConfirmed | Varies by city and county (commonly 6% to 13.5%) | Short-term stays where a city or county imposes a tax | Partly | — |
Cities and counties that differ
Change history
FAQ
- Does Airbnb collect Oregon lodging tax?
- Airbnb collects the 1.5% state transient lodging tax and remits many local transient lodging taxes under agreements with Oregon cities and counties. Where no agreement exists, the host must register and remit the local tax.
- Do I need a permit in Oregon?
- Oregon has no statewide short-term rental permit, but many cities (including Portland) require their own permit or license. Check your city's rules.
- How often is the state tax filed?
- State transient lodging tax is generally filed quarterly through Revenue Online with the Oregon Department of Revenue.
Sources
- Occupancy tax collection and remittance by Airbnb in Oregon (Tier 1, Airbnb Help Center)
- State Lodging Tax — Oregon Department of Revenue (Tier 1, Oregon Department of Revenue)
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General information, not tax advice. Confirm with your state or a tax professional.