Short-Term Rental Taxes and Licenses in Missouri

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

Missouri is the layer that never changes.

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

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

Tax	Rate	Applies to	Confidence
Missouri State Sales TaxMissouri Department of Revenue	5.688%	Applies to the full rental amount including cleaning fees and other charges for use of the property.	High	Source

Drawn from the Missouri 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 sales tax. Local city and county lodging taxes are not covered by the state marketplace facilitator statute.

Channel	What you charge	Who remits the state layer	Confidence
AirbnbPlatform is merchant of record	5.688% state sales tax collected by Airbnb. Owner must add and remit any city, county, or special district lodging taxes separately.	The platform	High	Source
VrboYou are merchant of record	5.688% state sales tax plus all applicable city, county, and special district taxes.	You do	High	Source
Booking.comYou are merchant of record	5.688% state sales tax plus all applicable city, county, and special district taxes.	You do	High	Source
ExpediaYou are merchant of record	5.688% state sales tax plus all applicable city, county, and special district taxes.	You do	High	Source
GoogleYou are merchant of record	5.688% state sales tax plus all applicable city, county, and special district taxes.	You do	High	Source
WhimstayYou are merchant of record	5.688% state sales tax plus all applicable city, county, and special district taxes.	You do	High	Source
DirectYou are merchant of record	5.688% state sales tax plus all applicable city, county, and special district taxes.	You do	High	Source

Still yours to charge: city lodging taxes, county lodging taxes, special district lodging taxes.

Questions owners ask about Missouri

Does Airbnb collect Missouri state taxes for me?

Airbnb collects and remits Missouri state sales tax on eligible bookings, but does not collect local city, county, or special district lodging taxes. Owners must still remit local lodging taxes separately.

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

Missouri’s state sales tax rate for lodging is 5.688% and applies to short-term rentals of less than 30 consecutive days.

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How does Missouri define a short-term rental for tax purposes?

A short-term rental in Missouri is any rental of sleeping accommodations for less than 30 consecutive days to the same guest. Stays of 30 or more consecutive days are exempt from the state sales tax.

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Do I need a state license or permit to rent a property short-term in Missouri?

Yes, you must register for a Missouri sales tax license with the Department of Revenue before renting out your property short-term.

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When are Missouri sales tax returns due for short-term rental operators?

Monthly returns are due by the 20th of the month following the reporting period, but filing frequency can be quarterly or annual depending on sales volume.

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If I have no bookings, do I still have to file a Missouri sales tax return?

Yes, you are required to file a zero return for any sales tax period in which you had no bookings.

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Are there exemptions from Missouri sales tax for long-term rentals?

Yes, rentals to the same guest for 30 or more consecutive days are exempt from Missouri state sales tax.

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Who is responsible for collecting local lodging and tourism taxes in Missouri?

The owner or operator is generally responsible for collecting and remitting local city, county, or district lodging taxes in addition to state sales tax.

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Do marketplace facilitator laws cover local lodging taxes in Missouri?

Missouri’s facilitator law only obligates platforms to collect the state sales tax. Owners remain responsible for local lodging and special district taxes.

Source

Already researched

Nothing in Missouri yet

No Missouri 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 Missouri 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.