By state

Short-term rental taxes in Connecticut

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

Connecticut is the layer that never changes.

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

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

TaxRateApplies toConfidence
Room Occupancy TaxConnecticut Department of Revenue Services 15% Gross receipts from rental, including cleaning and other mandatory fees. High Source
Sales and Use TaxConnecticut Department of Revenue Services 6.35% Gross receipts from rental, including cleaning and other mandatory fees. High Source

Drawn from the Connecticut 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 Room Occupancy Tax and state Sales Tax are covered, not local fees.

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 21.35% (15% Room Occupancy Tax + 6.35% Sales Tax) You do High Source
Booking.comYou are merchant of record 21.35% (15% Room Occupancy Tax + 6.35% Sales Tax) You do High Source
ExpediaYou are merchant of record 21.35% (15% Room Occupancy Tax + 6.35% Sales Tax) You do High Source
GoogleYou are merchant of record 21.35% (15% Room Occupancy Tax + 6.35% Sales Tax) You do High Source
WhimstayYou are merchant of record 21.35% (15% Room Occupancy Tax + 6.35% Sales Tax) You do High Source
DirectYou are merchant of record 21.35% (15% Room Occupancy Tax + 6.35% Sales Tax) You do High Source

Still yours to charge: Any local registration or business license fees, if required by the city.

Questions owners ask about Connecticut

Does Airbnb collect the Connecticut Room Occupancy Tax and Sales Tax for me?

Yes, Airbnb collects and remits the Connecticut Room Occupancy Tax (15%) and Sales and Use Tax (6.35%) on eligible bookings. If you rent exclusively through Airbnb, you do not have to collect or remit these state taxes yourself.

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What are the state lodging taxes on short-term rentals in Connecticut?

Connecticut imposes a 15% Room Occupancy Tax and a 6.35% Sales and Use Tax on stays of fewer than 30 consecutive days. Both taxes are based on the full rental price, including mandatory fees.

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How is a short-term rental defined in Connecticut for tax purposes?

A short-term rental in Connecticut is a booking for fewer than 30 consecutive days. Bookings of 30 or more consecutive days are exempt after the first 30 days if the rental is continuous and not under successive short-term agreements.

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Do I need a special license to operate a short-term rental in Connecticut?

There is no separate state short-term rental license, but you must register for a Connecticut Sales and Use Tax Permit before you begin renting out your property.

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Are long-term stays exempt from lodging taxes in Connecticut?

Yes, stays of 30 consecutive days or more are exempt from Room Occupancy Tax and Sales and Use Tax after the first 30 days, provided the stay is continuous and without a new, shorter-term agreement.

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When are tax returns due for short-term rental taxes in Connecticut?

Tax returns are due monthly by the last day of the month after the tax period ends, or quarterly if annual tax liability is under $1,000. Returns must be filed even for periods with no rentals or taxes due.

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What is the penalty for filing Connecticut rental tax returns late?

The penalty for late filing is 15% of the tax due or $50, whichever is greater, per return. Interest accrues in addition to penalties.

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Can cities in Connecticut require additional permits for short-term rentals?

Yes, Connecticut gives cities authority to require registration, zoning compliance, inspections, and other local rules for short-term rentals. These are separate from state tax requirements.

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Do I have to file a return if I have no guests or income in Connecticut?

Yes, you must file a tax return with the Department of Revenue Services for every period, even if you had no rentals or owed no tax.

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How do I register for a Connecticut Sales and Use Tax Permit?

You can apply online through the Connecticut Department of Revenue Services website. The permit costs $100 and is required before you offer lodging for rent.

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Already researched

Nothing in Connecticut yet

No Connecticut 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 Connecticut 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.