Texas lodging tax on Airbnb

Tax layers

• State hotel occupancy tax

  Confirmed

  Rate

  6%

  Applies to

  Stays under 30 consecutive days costing $15 or more per day

  Airbnb collects

  ✓Yes

  Where to register

  Texas Comptroller of Public Accounts

  Source

  • Airbnb Help Center
  • Texas Comptroller of Public Accounts

• City and county hotel occupancy tax

  Confirmed

  Rate

  Varies by locality (city up to 7%, plus county)

  Applies to

  Short-term stays where a city or county imposes a tax

  Airbnb collects

  ◑Partly

  Where to register

  —

  Source

  • Airbnb Help Center
  • Texas Comptroller of Public Accounts

Change history

• ConfirmedJun 1, 2026Texas confirms marketplace hotel occupancy tax collection

FAQ

Does Airbnb collect Texas hotel occupancy tax?

Airbnb collects and remits the 6% state hotel occupancy tax statewide as a marketplace provider. Many city and county hotel occupancy taxes are not automatically collected and may be the host's responsibility.

What stays are taxable?

The state hotel occupancy tax applies to stays under 30 consecutive days costing at least $15 per day. Stays of 30+ consecutive days are generally exempt.

Do I still need to register?

If you owe local hotel occupancy tax that Airbnb does not remit, register with the Texas Comptroller and the relevant city or county.

Sources

• Occupancy tax collection and remittance by Airbnb in Texas (Tier 1, Airbnb Help Center)
• Hotel Occupancy Tax — Texas Comptroller of Public Accounts (Tier 1, Texas Comptroller of Public Accounts)
• Texas marketplace provider hotel occupancy tax guidance (Tier 1, Texas Comptroller of Public Accounts)