Utah lodging tax on Airbnb
Verdict for Utah
- Airbnb collects
- Combined sales tax, the statewide transient room tax and local transient room taxes
- You may still owe
- Taxes on bookings made off Airbnb
Researched from Airbnb's Utah tax page (article 2333) and the Utah State Tax Commission. Conflict: Airbnb's page lists the state transient room tax as 0.32%, while Tax Commission Bulletin 10-25 says the statewide rate rose to 1.07% on July 1, 2025 (0.32% plus a new 0.75%); the government rate is shown. Salt Lake County also added 0.25%. Not yet confirmed by a person; check your city and county before filing.
Tax layers
Combined state and local sales tax on lodging
Reported- Rate
- 5.95–8.35%
- Applies to
- Temporary lodging of less than 30 consecutive days (Airbnb: reservations of 29 nights or fewer)
- Airbnb collects
- Yes
- Where to register
- Utah State Tax Commission
- Source
Statewide transient room tax
Reported- Rate
- 1.07%
- Applies to
- Temporary lodging of less than 30 consecutive days
- Airbnb collects
- Yes
- Where to register
- Utah State Tax Commission
- Source
County and city transient room taxes
Reported- Rate
- Varies by county and city (Airbnb: typically 3%-6.25%)
- Applies to
- Temporary lodging of less than 30 consecutive days
- Airbnb collects
- Yes
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| Combined state and local sales tax on lodgingReported | 5.95–8.35% | Temporary lodging of less than 30 consecutive days (Airbnb: reservations of 29 nights or fewer) | Yes | Utah State Tax Commission | |
| Statewide transient room taxReported | 1.07% | Temporary lodging of less than 30 consecutive days | Yes | Utah State Tax Commission | |
| County and city transient room taxesReported | Varies by county and city (Airbnb: typically 3%-6.25%) | Temporary lodging of less than 30 consecutive days | Yes | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Utah lodging taxes?
- Airbnb's Utah tax page says it collects combined sales tax, the state transient room tax and local transient room taxes on reservations of 29 nights or fewer. The Utah State Tax Commission says a marketplace facilitator collects and remits sales and transient room tax on rentals it handles.
- What if I also rent outside Airbnb?
- The Utah State Tax Commission says hosts with rentals outside a marketplace facilitator must collect and remit both sales tax and transient room tax on lodging rentals of less than 30 days. Transient room tax returns are filed through the Taxpayer Access Point (TAP).
- Did the Utah transient room tax rate change?
- Yes. The Tax Commission says a secondary statewide transient room tax of 0.75% took effect July 1, 2025, on top of the existing 0.32%, for a statewide total of 1.07%.
Sources
- Occupancy tax collection and remittance by Airbnb in Utah (Tier 1, Airbnb Help Center)
- Publication 56: Sales Tax Information for Lodging Providers (Tier 1, Utah State Tax Commission)
- Tax Bulletin 10-25: Transient room tax rate changes effective July 1, 2025 (Tier 1, Utah State Tax Commission)
- Transient Room Taxes (Tier 1, Utah State Tax Commission)
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General information, not tax advice. Confirm with your state or a tax professional.