By state

Short-term rental taxes in Arkansas

What you charge guests, who remits it, and what you have to hold.

50+ cities. 7 countries. Run remotely. See how Corzly manages properties
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

Arkansas is the layer that never changes.

Everything on this page applies right across Arkansas, 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 Arkansas charges statewide

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

TaxRateApplies toConfidence
Gross Receipts (Sales) TaxArkansas Department of Finance and Administration 6.5% Gross receipts including cleaning and other mandatory fees. High Source
Short-Term Rental TaxArkansas Department of Finance and Administration 3% Gross receipts including cleaning and other mandatory fees. High Source

Drawn from the Arkansas 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

Only the state layer. Marketplace facilitator law does not require collection of city, county, or special district taxes.

ChannelWhat you chargeWho remits the state layerConfidence
AirbnbPlatform is merchant of record Nothing, the platform collects all of it The platform High Source
VrboYou are merchant of record 9.5% (6.5% state + 3% short-term rental tax) You do High Source
Booking.comYou are merchant of record 9.5% (6.5% state + 3% short-term rental tax) You do High Source
ExpediaYou are merchant of record 9.5% (6.5% state + 3% short-term rental tax) You do High Source
GoogleYou are merchant of record 9.5% (6.5% state + 3% short-term rental tax) You do High Source
WhimstayYou are merchant of record 9.5% (6.5% state + 3% short-term rental tax) You do High Source
DirectYou are merchant of record 9.5% (6.5% state + 3% short-term rental tax) You do High Source

Still yours to charge: Any county or city lodging tax where applicable.

Questions owners ask about Arkansas

Does Airbnb collect Arkansas state taxes for me?

Yes. Airbnb collects and remits both the Arkansas gross receipts tax and the state short-term rental tax for all bookings statewide. You do not need to collect these taxes from guests on Airbnb, but you still need to collect and remit any county or city lodging tax that applies.

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

Short-term rentals of less than 30 days in Arkansas are subject to a 6.5% state gross receipts tax and a 3% short-term rental tax, for a combined rate of 9.5%. This is in addition to any local taxes that may apply.

Source
What counts as a short-term rental in Arkansas?

A booking of accommodations for less than 30 consecutive days to the same guest is considered a short-term rental and is taxable under Arkansas law. Stays of 30 or more consecutive days are exempt if there is a written agreement or lease.

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Do I need a state license or permit to operate a short-term rental in Arkansas?

Yes. You must register for an Arkansas Sales and Use Tax Permit before you offer a short-term rental. This account allows you to collect and remit the required state taxes. This is in addition to any required city or county permits.

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When are Arkansas gross receipts and short-term rental tax returns due?

Arkansas sales and short-term rental tax returns and payments are due monthly by default, on the 20th day of the following month. Some operators may be eligible to file quarterly with approval from the Department of Finance and Administration.

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Are stays of a month or more exempt from Arkansas state lodging taxes?

Yes. Stays of 30 or more consecutive days to the same guest are exempt from both the gross receipts tax and the short-term rental tax if the guest signs a rental agreement or lease.

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If I use Vrbo or Booking.com, do they collect Arkansas state tax for me?

No. On Vrbo, Booking.com, Expedia, and most other platforms except Airbnb, you are responsible for collecting and remitting all Arkansas state taxes yourself.

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What happens if I do not file a tax return for a period with no bookings?

Arkansas requires zero returns even for periods with no rental activity or tax due. Failure to file may result in late penalties or closure of your tax account.

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Are bookings to government employees exempt from Arkansas state lodging taxes?

Stays paid directly by federal, state, or local government agencies are exempt from Arkansas state taxes if proper documentation is provided. Stays paid with a personal card and reimbursed later are not exempt.

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Do local lodging taxes apply in addition to Arkansas state taxes?

Yes. Many cities and counties in Arkansas impose their own lodging or hospitality taxes, which must be collected and remitted separately. State law does not require platforms to collect or remit these local taxes.

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Already researched

Nothing in Arkansas yet

No Arkansas jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

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 Arkansas 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.

Rates and rules change. Confirm with the taxing authority before you rely on any figure here.