By state

Short-term rental taxes in Texas

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

Texas is the layer that never changes.

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

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

TaxRateApplies toConfidence
Hotel Occupancy TaxTexas Comptroller of Public Accounts 0.06% Gross room rate including mandatory fees and cleaning fees. High Source

Drawn from the Texas 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 hotel occupancy tax. Platforms are not required to collect and remit local city or county occupancy taxes. Owners must handle local taxes directly.

ChannelWhat you chargeWho remits the state layerConfidence
AirbnbPlatform is merchant of record Nothing, Airbnb collects the full state tax. Owners must still collect and file any city or county tax. The platform High Source
VrboYou are merchant of record 6% state tax plus any local tax owed You do High Source
Booking.comYou are merchant of record 6% state tax plus any local tax owed You do High Source
ExpediaYou are merchant of record 6% state tax plus any local tax owed You do High Source
GoogleYou are merchant of record 6% state tax plus any local tax owed You do High Source
WhimstayYou are merchant of record 6% state tax plus any local tax owed You do High Source
DirectYou are merchant of record 6% state tax plus any local tax owed You do High Source

Still yours to charge: Any local city/county/district hotel occupancy tax.

Questions owners ask about Texas

Does Airbnb collect and remit the Texas hotel occupancy tax?

Airbnb collects and remits the 6% Texas state hotel occupancy tax for all stays of 30 days or less. Local city or county taxes are not included, so hosts must handle those separately.

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What is the Texas state hotel occupancy tax rate for short-term rentals?

The Texas state hotel occupancy tax rate is 6%. It applies to the entire amount charged for the room, including mandatory fees and cleaning charges.

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

A short-term rental in Texas is any accommodation provided for 30 consecutive days or less. Stays longer than 30 days are exempt from state hotel occupancy tax.

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Do I need a special state permit or account to rent on Airbnb in Texas?

Yes, any person or entity providing short-term rental accommodation must register for a hotel occupancy tax permit with the Texas Comptroller, even if Airbnb collects the state tax for you.

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When are Texas hotel occupancy tax returns due?

Tax returns are due monthly by the 20th of the month following the end of the reporting period unless approved for quarterly filing due to low volume.

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What happens if I have no bookings in a reporting period?

You must still file a zero return even if you have no bookings or tax due during the period. Failure to file can result in penalties.

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Are there exemptions from Texas hotel occupancy tax?

Yes, bookings for longer than 30 days, government travel, and certain nonprofit uses are exempt from the state hotel occupancy tax.

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Do platforms like Vrbo and Booking.com collect the Texas state lodging tax?

Vrbo only remits state tax if it is the merchant of record, which is rare. Booking.com and most other platforms do not collect or remit the state tax, so owners must register, collect, and remit taxes themselves.

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Does the Texas state tax include local city or county room taxes?

No, the state hotel occupancy tax is separate from any city, county, or special district occupancy taxes. Owners must handle local obligations separately.

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If I process payments directly, what taxes do I owe on short-term rentals in Texas?

You must collect and remit the 6% state hotel occupancy tax as well as any applicable local city, county, or district taxes.

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Check it yourself

Straight to the Texas authorities

We would rather you verified this than trusted us. County and city sources sit on the profile for that jurisdiction.

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 Texas 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.