Taxes

United States

US state · Updated Sep 25, 2026

Alabama

Lodging tax: 4–5% + local
Registration: DependsALDOR lodgings (direct bookings)
Tax filing: Monthly / quarterlyIncome tax due Apr 15

Short term rental taxes in Alabama combine a 4% or 5% state lodgings tax, county and city lodgings taxes…

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United States

US state · Updated Sep 25, 2026

Arkansas

Lodging tax: 8.5–16%
Registration: DependsDFA sales tax permit (direct)
Tax filing: MonthlyIncome tax due Apr 15

Short term rental taxes in Arkansas mean 6.5% state sales tax, a 2% tourism tax, local sales tax and city A&P taxes on each stay, plus state income tax.

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Americas

City · Updated Sep 25, 2026

Florianopolis

Lodging tax: No lodging tax
Registration: DependsCondo approval (STJ 2026)
Tax filing: No lodging taxIncome tax due Mar – May

Short term rental tax in Florianópolis: summer rent from Ilha da Magia guests goes through monthly carnê-leão and the DIRPF, with 2026 IRPF relief…

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Americas

City · Updated Sep 25, 2026

Sao Paulo

Lodging tax: No tourist tax
Registration: DependsCondo approval; no HIS/HMP
Tax filing: No lodging taxIncome tax due Mar – May

Short term rental taxes in São Paulo: pay IRPF monthly through carnê-leão, file the annual DIRPF, check the 2026 R$5,000 exemption…

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Americas

City · Updated Sep 25, 2026

Ubatuba

Lodging tax: No lodging tax
Registration: DependsCondo approval (STJ 2026)
Tax filing: No lodging taxIncome tax due Mar – May

Short term rental taxes in Ubatuba: IRPF on beach-house rent via monthly carnê-leão and the DIRPF, the 2026 relief…

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United States

US state · Updated Sep 25, 2026

Delaware

Lodging tax: 4.5% + 3–7% local
Registration: DependsDE business licence (direct)
Tax filing: MonthlyIncome tax due Apr 30

Short-term rental taxes in Delaware: a 4.5% state lodging tax on stays of 31 nights or less since 2025, beach-town rental taxes in Rehoboth and Dewey…

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United States

US state · Updated Sep 25, 2026

Idaho

Lodging tax: 8–13% + local option
Registration: DependsSeller's permit if booking direct
Tax filing: Set by ISTC (due 20th)Income tax due Apr 15

Short term rental taxes in Idaho: 6% sales tax plus the 2% travel and convention tax on stays of 30 days or less…

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United States

US state · Updated Sep 25, 2026

Iowa

Lodging tax: 5–12%
Registration: DependsIowa DOR hotel/motel tax (direct)
Tax filing: Monthly / annualIncome tax due Apr 30

Short term rental taxes in Iowa: a 5% state hotel and motel tax plus up to 7% local hotel/motel tax on stays of 31 days or less…

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Europe

City · Updated Sep 25, 2026

Lake Garda

Lodging tax: €2.50–€2.80 / night
Registration: RequiredCIN + regional code
Tax filing: MonthlyIncome tax due Sep 30 / Oct 31

Short term rental taxes on Lake Garda: 21% or 26% cedolare secca, a tourist tax set by each lakeside comune (€2.80 a night in Sirmione, €2.50 in Bardolino)…

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United States

US state · Updated Sep 25, 2026

Kansas

Lodging tax: 6.5% + 1–10% guest tax
Registration: DependsKDOR sales & guest tax (direct)
Tax filing: Monthly / quarterly / annualIncome tax due Apr 15

Short term rental taxes in Kansas: 6.5% state sales tax plus local sales tax on every stay…

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United States

US state · Updated Sep 25, 2026

Kentucky

Lodging tax: 7–15.5%
Registration: DependsKY DOR (direct) + local
Tax filing: MonthlyIncome tax due Apr 15

Short term rental taxes in Kentucky: 6% sales tax plus the 1% state transient room tax on stays under 30 days, local room taxes up to 8.5%…

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Asia

City · Updated Sep 25, 2026

Kuala Lumpur

Lodging tax: RM10 / night + 8% SST
Registration: DependsCustoms tourism tax (5+ rooms)
Tax filing: Quarterly (tourism tax)Income tax due Apr 30

Short term rental taxes in Kuala Lumpur: Airbnb collects the RM10-a-night tourism tax from foreign guests, you report the profit to LHDN…

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United States

US state · Updated Sep 25, 2026

Maryland

Lodging tax: 6% + up to 9.5% county
Registration: DependsComptroller + county licence
Tax filing: Monthly / quarterlyIncome tax due Apr 15

Short-term rental taxes in Maryland stack a 6% state sales tax, a county hotel tax of up to 9.5%, and state plus county income tax…

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United States

US state · Updated Sep 25, 2026

Mississippi

Lodging tax: 7–12%
Registration: DependsMS DOR sales tax (direct)
Tax filing: Monthly / quarterlyIncome tax due Apr 15

Short term rental taxes in Mississippi: 7% state sales tax on every stay, local tourism taxes of 1–5% (5% across Harrison County) and a 4% state income tax…

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Africa & Middle East

City · Updated Sep 25, 2026

Marrakech

Lodging tax: Taxe de séjour / night (commune)
Registration: DependsLaw 80-14 (tourist hosting)
Tax filing: Varies locallyIncome tax due Mar 1 / May 1

Short term rental taxes in Marrakech: rent can be taxed as revenus fonciers at 10–20%…

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United States

US state · Updated Sep 25, 2026

Nebraska

Lodging tax: 5.5% + 1–5% lodging
Registration: DependsNebraska DOR Form 20 (direct)
Tax filing: Set by DOR (20th / 25th)Income tax due Apr 15

Short term rental taxes in Nebraska: 5.5% state sales tax plus local sales tax, a 1% state lodging tax and up to 4% county lodging tax…

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United States

US state · Updated Sep 25, 2026

New Hampshire

Lodging tax: 8.5%
Registration: RequiredNH DRA Meals & Rooms license
Tax filing: MonthlyIncome tax due Apr 15

Short term rental taxes in New Hampshire: the 8.5% Meals and Rooms (Rentals) Tax on stays under 185 days…

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United States

US state · Updated Sep 25, 2026

North Dakota

Lodging tax: 5% + city taxes
Registration: DependsND sales tax permit (direct)
Tax filing: Monthly / quarterly / annualIncome tax due Apr 15

Short term rental taxes in North Dakota: 5% state sales tax on stays under 30 days, city sales, lodging and restaurant taxes on top…

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United States

US state · Updated Sep 25, 2026

Oklahoma

Lodging tax: 4.5% + local
Registration: DependsOTC sales tax permit (direct)
Tax filing: Monthly / semi-annualIncome tax due Apr 15

Short term rental taxes in Oklahoma: 4.5% state sales tax plus local sales and lodging taxes on each stay, a 9.25% hotel tax in Oklahoma City…

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Americas

City · Updated Sep 25, 2026

Lima

Lodging tax: No lodging tax
Registration: RequiredSUNAT RUC
Tax filing: No lodging taxIncome tax due May – Jun

Short term rental taxes in Lima: an owner letting a flat on Airbnb pays SUNAT an effective 5% of gross rent each month via Form 1683…

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Asia

Country · Updated Sep 25, 2026

Philippines

Lodging tax: 3% PT or 12% VAT
Registration: RequiredBIR + LGU business permit
Tax filing: Quarterly (PT/VAT)Income tax due Apr 15

Short term rental taxes in the Philippines: register with the BIR, choose the 8% gross-receipts option or graduated 0–35% rates…

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Short-term rental taxes, market by market

All tax guides

Alabama

Arkansas

Florianopolis

Sao Paulo

Ubatuba

Delaware

Idaho

Iowa

Lake Garda

Kansas

Kentucky

Kuala Lumpur

Maryland

Mississippi

Marrakech

Nebraska

New Hampshire

North Dakota

Oklahoma

Lima

Philippines

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