By state

Short-term rental taxes in Illinois

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

Illinois is the layer that never changes.

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

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

TaxRateApplies toConfidence
Hotel Operators’ Occupation TaxIllinois Department of Revenue 0.06% Gross receipts from rental, including cleaning fees and other mandatory charges paid by the guest. High Source

Drawn from the Illinois 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

Covers only the state layer. County, city or special district lodging taxes are not remitted by platforms under the state law.

ChannelWhat you chargeWho remits the state layerConfidence
AirbnbPlatform is merchant of record Nothing, the platform collects all of the state tax The platform High Source
VrboPlatform is merchant of record Nothing, the platform collects all of the state tax The platform High Source
Booking.comYou are merchant of record 6% state tax You do Low Unverified
ExpediaYou are merchant of record 6% state tax You do Low Unverified
GoogleYou are merchant of record 6% state tax You do Low Unverified
WhimstayYou are merchant of record 6% state tax You do Low Unverified
DirectYou are merchant of record 6% state tax You do High Source

Still yours to charge: All county, city and special district lodging or occupancy taxes.

Questions owners ask about Illinois

Does Airbnb collect and remit Illinois state hotel tax for me?

Yes. Airbnb collects and remits the 6% Illinois Hotel Operators’ Occupation Tax on all eligible bookings statewide. However, Airbnb does not collect any county or city lodging taxes. The host is responsible for handling any local tax obligations in addition to the state tax.

Source
What is the state tax rate on short-term rentals in Illinois?

Illinois imposes a 6% Hotel Operators’ Occupation Tax on the gross receipts from short-term rentals of less than 30 consecutive days. Cleaning fees and other similar charges are included.

Source
Do I need a state license or account number to operate a short-term rental in Illinois?

Yes. You must register your business with the Illinois Department of Revenue to obtain an Illinois Business Tax (IBT) number before collecting and remitting state hotel tax. There is no separate short-term rental license beyond the tax registration.

Source
When are Illinois hotel tax returns due for short-term rentals?

Returns and payments are due by the last day of the month following each reporting period, which is monthly for most operators unless approved for less frequent filing by the Department of Revenue.

Source
Am I required to file a hotel tax return if I had no bookings this month?

Yes. Zero returns are required in Illinois even if there are no taxable receipts for the period. Failure to file can result in penalties.

Source
Are long-term stays exempt from Illinois state hotel taxes?

Yes. Rentals of 30 consecutive days or more to the same guest are exempt from the Illinois state hotel tax. You may need a written agreement or lease to prove exemption if audited.

Source
What fees are included in the taxable base for Illinois hotel tax?

All mandatory charges to the guest, such as cleaning fees, are included in the amount subject to the 6% state hotel tax. Optional services are not taxed if not required as a condition of rental.

Source
Do marketplace platforms like Vrbo and Airbnb cover my local Illinois taxes?

No. While Airbnb and Vrbo collect and remit the state 6% hotel tax, they do not handle any city, county or special district lodging taxes in Illinois. Hosts are responsible for all local tax filings.

Source
Are state hotel taxes in Illinois different for direct bookings?

No. The same 6% state hotel tax applies to all eligible short-term rentals regardless of channel. Direct booking operators are responsible for collecting and remitting the tax themselves.

Source
Are government stays exempt from Illinois state hotel tax?

Yes. Rentals paid by the United States government or its representatives are exempt from the state hotel tax.

Source

Already researched

Nothing in Illinois yet

No Illinois 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 Illinois 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.