Portland lodging tax on Airbnb
Verdict for Portland
- Airbnb collects
- State and Portland transient lodging taxes
- You may still owe
- A city short-term rental permit is required before you can host
Seed content for owner verification. The permit change is reported and unverified. Rates are approximate well-known values; confirm with the City of Portland.
Permits & registration
Accessory Short-Term Rental (ASTR) permit
ReportedRequiredPortland requires an Accessory Short-Term Rental permit to rent one or two bedrooms in your primary residence for fewer than 30 nights. A reported change would require a valid STR permit number on the listing and stop Portland from accepting a Transient Lodgings Tax (TLT) registration number alone.
Tax layers
Portland transient lodgings tax
Confirmed- Rate
- 11.5%
- Applies to
- Stays under 30 consecutive days within the city
- Airbnb collects
- Yes
- Where to register
- City of Portland Revenue Division
- Source
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
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| Portland transient lodgings taxConfirmed | 11.5% | Stays under 30 consecutive days within the city | Yes | City of Portland Revenue Division | |
| State transient lodging taxConfirmed | 1.5% | Stays under 30 consecutive days | Yes | Oregon Department of Revenue |
Change history
FAQ
- Do I need a permit to host in Portland?
- Yes. Portland requires an Accessory Short-Term Rental (ASTR) permit through the Bureau of Development Services before you can legally rent short-term. A reported change would require the permit number on your listing itself.
- Does Airbnb collect Portland lodging taxes?
- Airbnb collects and remits both the 1.5% state transient lodging tax and the Portland transient lodgings tax. Tax collection does not replace the requirement to hold a valid STR permit.
- What is the reported permit change?
- Reporting indicates Portland would stop accepting a Transient Lodgings Tax registration number as a substitute for a short-term rental permit and would require the actual ASTR permit number on each listing. This is unverified; confirm with the Bureau of Development Services.
Sources
- Transient Lodgings Tax — City of Portland Revenue Division (Tier 1, City of Portland)
- Portland short-term rental regulations and permit requirements (Tier 2, BnbCalc)
- 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)
- Accessory Short-Term Rentals — City of Portland, Bureau of Development Services (Tier 1, City of Portland)
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General information, not tax advice. Confirm with your state or a tax professional.