Short-term rental tax profile
Austin, Texas
6% state + 11% city = 17% total HOT
Is it allowed here
Short-term rentals are allowed in Austin’s full-purpose jurisdiction as accessory use with valid operator’s license, subject to unit limits and spacing, local contact and compliance rules.
What the guest is charged
| Tax | Rate | Applies to | Confidence | |
|---|---|---|---|---|
| Texas State Hotel Occupancy TaxState of Texas Comptroller of Public Accounts | 6% | Applies to room charge excluding food and personal services (cleaning included as room service) | High | Source |
| City of Austin Hotel Occupancy Tax (including venue tax)City of Austin Financial Services | 11% | Applies to cost of room, cleaning included as part of room charge; apply on entire charge including cleaning. | High | Source |
Who actually remits it
Whoever runs the guest's card owes the tax. That is the whole rule, and it is why the same booking can be taxed differently on two platforms.
| Platform | Merchant of record | Collects | You remit |
|---|---|---|---|
| Airbnb | Platform | Fully | Nothing |
| Vrbo | Partner | None | State of Texas Comptroller of Public Accounts, City of Austin |
| Booking.com | Partner | None | State of Texas Comptroller of Public Accounts, City of Austin |
| Expedia | Partner | None | State of Texas Comptroller of Public Accounts, City of Austin |
| Partner | None | State of Texas Comptroller of Public Accounts, City of Austin | |
| Whimstay | Partner | None | State of Texas Comptroller of Public Accounts, City of Austin |
| Direct | Partner | None | State of Texas Comptroller of Public Accounts, City of Austin |
On a real booking
$200 a night, 3 nights, $0 cleaning
If a guest pays $200 per night including cleaning fee, and cleaning is part of taxable room charge, state HOT is 6% of $200, city HOT is 11% of $200, total tax is $34 per night. For a 3-night stay: taxable_subtotal $600, nights 3, tax_amount $102.
What you have to hold
-
Austin STR Operator’s License
Operating any STR within full-purpose jurisdiction of Austin
- Issued by
- City of Austin Development Services / Code Compliance
- Cost
- $836.30 for new license (includes $789 license fee + $47.30 notification), $385.30 renewal (includes $338 renewal fee + $47.30 notification)
- Renewal
- 2 years
- Lead time
- 6-8 weeks for single family; 8-10 weeks for multi-family
What you file, and when
| Obligation | Frequency | Due | To |
|---|---|---|---|
| File and remit state hotel occupancy tax | monthly | 20th day of month following filing period (monthly or quarterly) | State of Texas Comptroller |
| File and remit City of Austin hotel occupancy tax and report platform-collected amounts | quarterly | Last day of month following each quarter | City of Austin Financial Services |
Primary sources
Corzly does not file this for you
You register, you collect, you remit, you hold the licences. What we do is run the property so those numbers are right in the first place, on every channel, without you chasing them.
Talk to us about your portfolioThis profile is research, not tax advice. Rates and rules change. Confirm with the taxing authority before you rely on it.