Rhode Island lodging tax on Airbnb
Verdict for Rhode Island
- Airbnb collects
- State sales tax, state hotel tax, whole-home rental tax, and local hotel tax
- You may still owe
- Bookings made off Airbnb
Researched from Airbnb's Rhode Island tax page and the Rhode Island Division of Taxation. Some localized versions of Airbnb's page still show the 1% local hotel tax from before 2026. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales tax
Reported- Rate
- 7%
- Applies to
- Stays of 30 nights or fewer (per Airbnb)
- Airbnb collects
- Yes
- Where to register
- Rhode Island Division of Taxation
- Source
Statewide hotel tax
Reported- Rate
- 5%
- Applies to
- Rentals of rooms; whole-home rentals pay the whole-home tax instead
- Airbnb collects
- Yes
- Where to register
- —
- Source
Whole-home short-term rental tax
Reported- Rate
- 5%
- Applies to
- Residential dwellings rented in their entirety, from January 1, 2026
- Airbnb collects
- Yes
- Where to register
- —
- Source
Local hotel tax
Reported- Rate
- 2%
- Applies to
- All short-term rentals; raised from 1% on January 1, 2026
- Airbnb collects
- Yes
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales taxReported | 7% | Stays of 30 nights or fewer (per Airbnb) | Yes | Rhode Island Division of Taxation | |
| Statewide hotel taxReported | 5% | Rentals of rooms; whole-home rentals pay the whole-home tax instead | Yes | — | |
| Whole-home short-term rental taxReported | 5% | Residential dwellings rented in their entirety, from January 1, 2026 | Yes | — | |
| Local hotel taxReported | 2% | All short-term rentals; raised from 1% on January 1, 2026 | Yes | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Rhode Island lodging tax?
- Airbnb's Rhode Island page lists 7% sales tax, the 2% local hotel tax, the 5% statewide hotel tax, and the 5% whole-home short-term rental tax on stays of 30 nights or fewer.
- What changed on January 1, 2026?
- The Rhode Island Division of Taxation says a new 5% tax applies to whole-home short-term rentals and the local hotel tax rose from 1% to 2%. A whole-home rental totals 14%: 7% sales tax, 5% whole-home tax and 2% local hotel tax. No stay pays both the 5% state hotel tax and the 5% whole-home tax.
- Who files if all my bookings are on Airbnb?
- The Division says that when rentals are handled exclusively through a third party such as a hosting platform, the third party is responsible for the requirements. Bookings made off the platform are handled by the host.
Sources
- Occupancy tax collection and remittance by Airbnb in Rhode Island (Tier 1, Airbnb Help Center)
- The Hotel Industry and Rhode Island Tax: A Guide for Businesses (March 2026) (Tier 1, Rhode Island Division of Taxation)
- Effective 1/1/26 - Changes to the taxation of short-term rentals (Advisory 2025-16) (Tier 1, Rhode Island Division of Taxation)
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General information, not tax advice. Confirm with your state or a tax professional.