Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Louisiana tax professional before filing.
Louisiana · USA · Short-term rental taxes
Short-Term Rental Taxes in Louisiana
Short term rental taxes in Louisiana: 5% state sales tax plus parish sales and occupancy taxes on each stay, New Orleans' own STR taxes and permits, and a flat 3% state income tax on your net rent.
The 30-Second Answer
- Short term rental taxes in Louisiana start with state sales tax on the room charge — 5% from January 1, 2025 through December 31, 2029 (it was 4.45%) — plus parish and city sales taxes and, in many parishes, a local hotel occupancy tax.
- Under Act 82 of 2025, booking platforms that act as accommodations intermediaries (such as Airbnb) are marketplace facilitators that collect the sales taxes, and from January 1, 2026 they also remit hotel occupancy taxes to the Remote Sellers Commission. Direct bookings stay your job: file Form R-1029 by the 20th.
- New Orleans is the heaviest local layer: 5% city sales tax, a 6.75% short-term rental occupancy tax, a $0.50 nightly occupancy privilege tax and a per-night STR fee — and you need a city STR permit (non-commercial or commercial) before you list.
- Net rental income is taxed federally and by Louisiana at a flat 3% (tax years 2025 onward). Residents file Form IT-540, nonresident owners file IT-540B, and the state deadline is May 15 — pushed to May 17, 2027 for 2026 returns because May 15 is a Saturday.
Deductions
What Louisiana STR Hosts Can Deduct
Louisiana taxes the net rental profit you arrive at federally, so every allowable expense on Schedule E or C also trims your 3% state tax.
Sales and occupancy tax that a platform collects never becomes your income. On direct bookings, keep the tax you collect in a separate account until you remit it. For a camp or second home you also use yourself, split costs between rental and personal days under IRC §280A.
Filing Calendar
Key Dates & Filing Calendar
Sales and occupancy tax on direct bookings runs on a monthly clock; income tax follows the federal calendar plus Louisiana's later May deadline.
A late R-1029 triggers a late-filing penalty of 5% of the tax (up to 25% in total) plus a late-payment penalty — and you lose the 0.84% vendor's compensation you keep when you file and pay on time. New Orleans charges its own interest and penalties on a late Form 8010.
Louisiana Department of Revenue — R-1029 instructions and IT-540B instructions; City of New Orleans Form 8010 STR
Income Tax Treatment
Schedule E or Schedule C for a Louisiana STR?
Louisiana has no special rental regime — your federal classification sets the income figure, and Louisiana taxes it at a flat 3%.
Passive rental — Schedule E
The usual route for whole-home rentals
- Report rents and expenses on Schedule E; the net profit flows into Form IT-540 (or IT-540B for nonresidents).
- No self-employment tax on net rental income.
- Depreciate the building over 27.5 years and furniture over 5 years.
- Losses are generally passive; the $25,000 allowance phases out between $100,000 and $150,000 of AGI.
No income ceiling; passive loss rules apply
Active business — Schedule C
For hotel-style operations
- Applies when the average stay is 7 days or less and you provide substantial services such as daily housekeeping, meals or concierge.
- Net profit carries self-employment tax (15.3% up to the 2026 wage base of $184,500).
- The federal QBI deduction (Section 199A) may apply.
- Louisiana taxes Schedule C profit at the same flat 3% — the choice changes your federal tax, not your state rate.
No income ceiling; SE tax on profit up to $184,500
Depreciation
Depreciation for Louisiana STR Properties
Depreciation is calculated federally and reaches your Louisiana return through federal adjusted gross income.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential rental building | 27.5 years (straight-line) | Exclude land; use the parish assessor's land/improvement split or an appraisal to support the allocation. |
| Furniture, beds & appliances | 5 years (MACRS) | Federal bonus depreciation is a permanent 100% for property acquired after January 19, 2025. |
| Roof, HVAC or elevation work | 27.5 years | Major building components and storm rebuilds are improvements, not repairs. |
| Fencing, driveways & outdoor decks | 15 years (MACRS) | Land improvements are depreciated separately from the house. |
Flood or wind damage can create a casualty loss that changes your basis — keep insurance claim files with your depreciation schedule and ask your preparer how to treat them.
On sale, depreciation is recaptured federally at up to 25% (unrecaptured Section 1250 gain); the gain is also included in your Louisiana income at the flat 3% rate.
Sales & Occupancy Tax
Louisiana Sales & Occupancy Taxes on Short Stays
Louisiana taxes a vacation rental through sales tax first — state plus parish — with local occupancy taxes on top in many parishes and the biggest stack in New Orleans.
The state rate on room rentals is 5% through December 31, 2029. Local sales tax, parish hotel occupancy taxes and New Orleans' STR-specific taxes are added by location. The bars show the New Orleans percentage layers for a small STR, plus the range of parish occupancy taxes elsewhere.
16.75% in New Orleans plus per-night charges; elsewhere 5% state plus parish rates
Louisiana Department of Revenue — accommodations sales tax FAQ and RIB 25-026; City of New Orleans Form 8010 STR; Airbnb Help Center article 2307
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects state and local sales tax, parish occupancy taxes and New Orleans STR taxes, and remits them | Keep Airbnb's tax reports; the taxes are not part of your rental income |
| Vrbo or Booking.com booking | As an accommodations intermediary, the platform must collect state and local sales tax and, from January 1, 2026, remit occupancy taxes | Confirm your listing shows the lodging tax lines; if it does not, the obligation falls back on you |
| Direct booking | You register with LDR and your parish collector, charge the guest and file (plus Form 8010 STR in New Orleans) | Show the taxes separately on the invoice and hold them apart from rent until you remit |
New Orleans also charges a $0.50 per-night occupancy privilege tax and a per-night STR occupancy fee that depends on the permit type. In Orleans and Jefferson parishes, properties with 10 or more rooms pay extra stadium (4%) and exhibition hall (3%) taxes, with a lower state rate; small STRs with 9 rooms or fewer do not.
Platforms
Airbnb Tax in Louisiana: What Platforms Collect
Act 82 of 2025 makes booking platforms collect Louisiana's sales and occupancy taxes — income reporting is still on you.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Form 1099-K when 2026 payouts exceed $20,000 and 200 transactions | Yes — 5% state sales tax, local sales tax, parish occupancy taxes and New Orleans STR taxes | Earnings summary in the host dashboard; tax forms by January 31 |
| Vrbo / Booking.com | Form 1099-K above the same federal thresholds | Required to collect when acting as an accommodations intermediary under Act 82 — confirm the tax lines on your listing | Annual payout summary in the owner or partner dashboard |
| Direct bookings | No platform reporting | No — register with LDR and your parish, charge the guest and file returns | Your own booking ledger |
Listing on Several Platforms?
Each platform collects only on its own bookings. Any stay you take directly — a repeat guest, a festival-weekend referral — is yours to tax and report to LDR, your parish and, in New Orleans, the city. The 1099-K threshold is tested per platform, so total your payouts across every channel yourself.
US Reporting: Form 1099-K, Not DAC7
DAC7 is an EU rule and does not apply in Louisiana. US platforms report on Form 1099-K once payouts exceed $20,000 and 200 transactions in a year; Form 1099-MISC/NEC uses a $2,000 threshold for payments after December 31, 2025. All rental income is taxable whether or not a form is issued.
Airbnb Help Center — Louisiana (airbnb.com/help/article/2307); Louisiana Department of Revenue RIB 25-026
Illustrative P&L — New Orleans Shotgun Double
Example for a permitted New Orleans rental grossing $52,000 a year (sales and occupancy taxes excluded). For illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready: What Louisiana Hosts Should Keep
LDR, your parish collector, the City of New Orleans and the IRS can each ask for records — keep the tax trail separate from the income trail.
| Keep | How long | Why |
|---|---|---|
| Platform tax reports showing sales and occupancy tax collected | At least 3 years after filing | Proves the platform, not you, collected the tax on those stays |
| R-1029, parish and Form 8010 STR returns with payment confirmations | At least 3 years after filing | Supports tax you remitted on direct bookings |
| STR permit, renewals and inspection records | While the permit is active and 3 years after | New Orleans can check permit compliance alongside your tax filings |
| Expense receipts, insurance invoices and 1099-Ks | At least 3 years (6 if income may be understated by 25%+) | Substantiates Schedule E deductions for federal and Louisiana purposes |
| Purchase records and depreciation schedules | Until 3 years after you sell | Needed to compute basis and depreciation recapture |
Save your parish's rate notice each year — parish occupancy and sales tax rates are set locally, and a changed rate on direct bookings is an easy under-collection to miss.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
Rates verified September 2026 at the official pages below. Parish rates vary and change — confirm with LDR, your parish collector, the City of New Orleans and a qualified Louisiana tax professional before filing.
- Louisiana Department of Revenue — What are the individual income tax rates and brackets? — Flat 3% for taxable periods beginning on or after January 1, 2025. revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/
- Louisiana Department of Revenue — State sales tax rate for hotel rooms and similar accommodations — 5% from January 1, 2025 through December 31, 2029 (was 4.45%); Orleans/Jefferson rules. revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/what-is-the-state-sales-tax-rate-for-sleeping-rooms-hotel-rooms-motel-rooms-and-similar-accommodations/
- Louisiana Department of Revenue — Revenue Information Bulletin 25-026 — Act 82 of 2025, accommodations intermediaries, occupancy taxes remitted to the Remote Sellers Commission from January 1, 2026. dam.ldr.la.gov/lawspolicies/RIB 25-026 Room Rentals Using Accommodations Intermediaries - Separate Reporting.final.pdf
- Louisiana Department of Revenue — 2025 IT-540B Instructions — Flat 3% (Act 11 of 2024), $12,500/$25,000 standard deduction, May 15 due date, nonresident rental income. dam.ldr.la.gov/taxforms/IT540Bi-2025.pdf
- Louisiana Department of Revenue — R-1029 Sales Tax Return Instructions — Due the 20th; penalties; 0.84% vendor's compensation capped at $750 a month. dam.ldr.la.gov/taxforms/1029SEi(1_25) D5.pdf
- Airbnb Help Center — Occupancy tax collection and remittance in Louisiana — State, parish and New Orleans taxes Airbnb collects. airbnb.com/help/article/2307
- City of New Orleans — Short Term Rental Form 8010 STR — City STR sales/occupancy tax (5% + 6.75%), $0.50 occupancy privilege tax, per-night occupancy fees, 20th-of-month due date. nola.gov/nola/media/One-Stop-Shop/Revenue/ShortTermRentalForm8010STR.pdf
- City of New Orleans — Short Term Rental Administration — Non-commercial (NSTR) and commercial (CSTR) permits and requirements. nola.gov/short-term-rentals/
- IRS — Publication 527, Residential Rental Property — Schedule E reporting, depreciation and personal-use rules. irs.gov/publications/p527
Questions
Frequently Asked Questions — Louisiana STR Taxes
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