By state

Short-term rental taxes in Ohio

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

Ohio is the layer that never changes.

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

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

TaxRateApplies toConfidence
State Sales TaxOhio Department of Taxation 5.75% Rental price plus any mandatory cleaning fee or other required charges. High Source

Drawn from the Ohio 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. County and city lodging taxes are not included in the statute and must be remitted separately by the owner if required.

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 State rate owed on all bookings You do High Source
Booking.comYou are merchant of record State rate owed on all bookings You do High Source
ExpediaYou are merchant of record State rate owed on all bookings You do High Source
GoogleYou are merchant of record State rate owed on all bookings You do High Source
WhimstayYou are merchant of record State rate owed on all bookings You do High Source
DirectYou are merchant of record State rate owed on all bookings You do High Source

Still yours to charge: local (county or city) lodging or hotel taxes.

Questions owners ask about Ohio

Does Airbnb collect and remit the Ohio sales tax for me?

Yes, Airbnb collects and remits the full state sales tax on eligible short-term rentals in Ohio. You do not need to collect or remit the state tax for Airbnb bookings, but you are still responsible for any county or city lodging taxes if applicable.

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

The Ohio state sales tax rate is 5.75%. This applies to all rentals of less than 30 consecutive days and includes the full rental price plus cleaning and other required fees.

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What counts as a short-term rental in Ohio for tax purposes?

A short-term rental is any lodgings rented for less than 30 consecutive days. Any stay of 30 days or longer is exempt from the state sales tax.

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

Yes, you must obtain an Ohio vendor's license to collect and remit sales tax from your guests. This is required for all operators renting for less than 30 days.

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Do I have to file tax returns even if I had no bookings?

Yes, once you have an active vendor's license, you must file a zero return for each assigned filing period, even if you had no bookings and collected no tax.

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When are Ohio sales tax returns due for rentals?

Sales tax returns are typically due by the 23rd day of the month following the close of the reporting period. Lower-volume operators may qualify to file quarterly or semiannually.

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Are long-term rentals exempt from the Ohio sales tax?

Yes, rentals of 30 consecutive days or longer are exempt from state sales tax. It is best to keep a written agreement with long-term guests for exemption purposes.

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Do booking platforms like Vrbo or Booking.com collect Ohio sales tax?

No, Vrbo, Booking.com, and most similar platforms do not collect or remit Ohio state sales tax. If you receive payment through these platforms, you are responsible for collecting and remitting the state sales tax yourself.

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Are local lodging taxes collected by the state sales tax return?

No, Ohio's state sales tax return is only for state sales tax. Any local county or city lodging taxes must be reported and remitted separately to the appropriate local authority.

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What happens if I file my Ohio sales tax return late?

The late filing penalty is the greater of $50 or 10% of the tax due for the reporting period. Penalties may also accumulate interest for prolonged late payments.

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Already researched

Nothing in Ohio yet

No Ohio 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 Ohio 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.