Pennsylvania lodging tax on Airbnb
Verdict for Pennsylvania
- Airbnb collects
- State hotel occupancy tax, the extra 1% in Allegheny and Philadelphia counties, and local occupancy taxes
- You may still owe
- Local hotel taxes Airbnb does not collect; bookings made off Airbnb
Researched from Airbnb's Pennsylvania tax page and the Pennsylvania Department of Revenue. Airbnb's page mixes '29 nights' and '29-30 nights' wording for local taxes. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State hotel occupancy tax
Reported- Rate
- 6%
- Applies to
- Stays of fewer than 30 days (Airbnb lists 29 nights or fewer)
- Airbnb collects
- Yes
- Where to register
- Pennsylvania Department of Revenue
- Source
Additional local tax in Allegheny and Philadelphia counties
Reported- Rate
- 1%
- Applies to
- Listings in Allegheny and Philadelphia counties
- Airbnb collects
- Yes
- Where to register
- —
- Source
County and city hotel taxes
Reported- Rate
- Varies by city and county (typically 0% to 8.5%, per Airbnb)
- Applies to
- Locally imposed hotel and occupancy taxes, administered by local jurisdictions
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State hotel occupancy taxReported | 6% | Stays of fewer than 30 days (Airbnb lists 29 nights or fewer) | Yes | Pennsylvania Department of Revenue | |
| Additional local tax in Allegheny and Philadelphia countiesReported | 1% | Listings in Allegheny and Philadelphia counties | Yes | — | |
| County and city hotel taxesReported | Varies by city and county (typically 0% to 8.5%, per Airbnb) | Locally imposed hotel and occupancy taxes, administered by local jurisdictions | Partly | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Pennsylvania lodging tax?
- Airbnb's Pennsylvania page says it collects the 6% state hotel occupancy tax on stays of 29 nights or fewer, the 1% local tax in Allegheny and Philadelphia counties, and local occupancy taxes, which vary by city and county.
- Do I need a Pennsylvania hotel occupancy license?
- The Department of Revenue says a homeowner who books only through a third-party site that confirms it collects and remits the hotel occupancy tax should not register for a license. A homeowner who also books guests directly needs one.
Sources
- Occupancy tax collection and remittance by Airbnb in Pennsylvania (Tier 1, Airbnb Help Center)
- Sales, Use and Hotel Occupancy Tax (Tier 1, Pennsylvania Department of Revenue)
- Home-sharing/Third-party Broker Rentals (Tier 1, Pennsylvania Department of Revenue)
- Hotel Occupancy Tax - Booking Agents (Tier 1, Pennsylvania Department of Revenue)
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General information, not tax advice. Confirm with your state or a tax professional.