Short-Term Rental Taxes and Licenses in Arizona

Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

Arizona is the layer that never changes.

Everything on this page applies right across Arizona, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What Arizona charges statewide

These apply across Arizona. Counties and cities add their own on top, which is where the totals diverge.

Tax	Rate	Applies to	Confidence
Transaction Privilege Tax (TPT) - Transient LodgingArizona Department of Revenue	5.5%	The full amount charged to the guest, including cleaning fees and other mandatory charges.	High	Source

Drawn from the Arizona jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

Arizona's marketplace facilitator law requires platforms to collect state and local TPT (including city, county, and special district TPTs).

Channel	What you charge	Who remits the state layer	Confidence
AirbnbPlatform is merchant of record	Nothing, the platform collects all of it	The platform	High	Source
VrboYou are merchant of record	5.5% (state TPT only, local taxes will also apply)	You do	High	Source
Booking.comYou are merchant of record	5.5% (state TPT only, local taxes will also apply)	You do	High	Source
ExpediaYou are merchant of record	5.5% (state TPT only, local taxes will also apply)	You do	High	Source
GoogleYou are merchant of record	5.5% (state TPT only, local taxes will also apply)	You do	High	Source
WhimstayYou are merchant of record	5.5% (state TPT only, local taxes will also apply)	You do	High	Source
DirectYou are merchant of record	5.5% (state TPT only, local taxes will also apply)	You do	High	Source

Questions owners ask about Arizona

Does Airbnb collect and remit taxes for Arizona short-term rentals?

Airbnb collects and remits the full state and local Transaction Privilege Tax (TPT) for all eligible bookings in Arizona. Owners do not need to collect or remit these taxes on Airbnb reservations.

Source

What is the Arizona state tax rate for short-term rentals?

The Arizona state Transaction Privilege Tax (TPT) rate for transient lodging is 5.5%. Local taxes may also apply depending on the location of the rental.

Source

How long can a guest stay before a booking is exempt from the state lodging tax in Arizona?

Short-term rental bookings are considered taxable if the guest stays for less than 30 consecutive days. Rentals of 30 days or longer are exempt from the state TPT.

Source

Does Arizona require a state license or account for short-term rentals?

Yes, anyone operating a short-term rental must register for a Transaction Privilege Tax (TPT) license with the Arizona Department of Revenue, even if all rentals are booked through platforms that collect and remit the tax.

Source

When are Arizona TPT returns due for short-term rental operators?

TPT returns and payments are generally due on the 20th day of the month following the taxable period. Filing may be monthly or quarterly depending on the volume of business.

Source

What happens if I have no rentals in a given period in Arizona?

You must file a zero return for each reporting period, even if you had no income. Failure to file on time can result in penalties.

Source

Are there other exemptions for Arizona state lodging tax besides long stays?

Rentals to qualifying government agencies are also exempt from Arizona TPT for lodging.

Source

What local taxes might apply on top of Arizona state lodging tax?

Cities, counties, and special districts in Arizona may impose their own TPT or excise taxes on short-term rentals. These are usually collected on the same return but vary widely by location.

Source

Do I need a local permit in addition to the Arizona state TPT license?

Many Arizona cities and towns require separate local permits or registrations for short-term rentals. These are in addition to the state TPT license and any tax collection obligations.

Source

Does the Arizona state lodging tax apply to cleaning fees or other guest charges?

Yes, the state TPT applies to the full rental charge, including cleaning fees and any other mandatory guest charges.

Source

Already researched

1 Arizona jurisdiction

Open one for all five layers, not just the state.

Tucson, Arizona10% city tax

2 more still being confirmed

These came back with a figure we could not tie to a primary source, so they are kept out of search and marked on the page. Readable, not yet reliable.

Not listed? Run your address and it will be.

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often

Channel tax settingsRates entered on each platform, direct included Once

Pricing against the marketRates moved as comps, events and pace change Daily

Guest messagingEnquiries, check-ins, problems at 2am 24/7

Listings and distributionContent, photos and settings across every channel Ongoing

Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout

Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in Arizona is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.