Short-Term Rental Taxes and Licenses in Oregon

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

Oregon is the layer that never changes.

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

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

Tax	Rate	Applies to	Confidence
Oregon Statewide Lodging TaxOregon Department of Revenue	1.5%	The charge to the guest for occupancy, including any associated fees such as cleaning fees.	High	Source

Drawn from the Oregon 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

The statute applies only to the state lodging tax. It does not require platforms to collect county or city lodging taxes, which must be handled separately.

Channel	What you charge	Who remits the state layer	Confidence
AirbnbPlatform is merchant of record	Nothing, the platform collects all of it for the state layer	The platform	High	Source
VrboYou are merchant of record	1.5% of the listing price including the cleaning fee	You do	High	Source
Booking.comYou are merchant of record	1.5% of the listing price including the cleaning fee	You do	High	Source
ExpediaYou are merchant of record	1.5% of the listing price including the cleaning fee	You do	High	Source
GoogleYou are merchant of record	1.5% of the listing price including the cleaning fee	You do	High	Source
WhimstayYou are merchant of record	1.5% of the listing price including the cleaning fee	You do	High	Source
DirectYou are merchant of record	1.5% of the listing price including the cleaning fee	You do	High	Source

Still yours to charge: Any county or city lodging taxes applicable to the property.

Questions owners ask about Oregon

Does Airbnb collect Oregon state lodging tax for me?

Yes, Airbnb collects and remits the Oregon state lodging tax (1.5%) on all bookings statewide. You are still responsible for collecting and remitting any local city or county lodging taxes.

Source

What is the state lodging tax rate in Oregon?

The Oregon state lodging tax is 1.5% of the total amount charged to guests for short-term stays of less than 30 consecutive days, including cleaning fees.

Source

How does the long-term stay exemption work in Oregon?

The state lodging tax does not apply to stays of 30 consecutive days or more, whether in a single reservation or consecutive bookings to the same guest. A written rental agreement may be needed to claim the exemption.

Source

Do I need to register with Oregon to collect the state lodging tax?

Yes, you must register for a state lodging tax account with the Oregon Department of Revenue before collecting or remitting the tax, unless your platform remits it for you.

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When are Oregon lodging tax returns due?

Returns and payments are due quarterly, on the last day of the month after the end of each quarter. You must file even if you had no bookings during the quarter.

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Does Oregon require a sales tax license for short-term rentals?

No, Oregon does not have a general sales tax and there is no sales tax license requirement for short-term rentals. Only the lodging tax account is needed.

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Is the cleaning fee included in the taxable amount for the state lodging tax?

Yes, the total charge to the guest, including the cleaning fee and other fees, is subject to the 1.5% state lodging tax.

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Do I have to file an Oregon lodging tax return if I had no bookings?

Yes, Oregon requires a zero return to be filed for any period with no lodging activity. Penalties can apply to missing or late zero returns.

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Does Oregon preempt local regulation of short-term rentals?

No, cities and counties in Oregon have full authority to set local taxes and regulations for short-term rentals in addition to the state tax.

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If I take direct bookings, what state taxes do I owe?

You must collect and remit the 1.5% Oregon statewide lodging tax on all stays of less than 30 days, including fees. Local city and county taxes may also apply and must be handled separately.

Source

Already researched

Nothing in Oregon yet

No Oregon 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 Oregon 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.