Short-Term Rental Taxes and Licenses in Utah

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

Utah is the layer that never changes.

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

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

Tax	Rate	Applies to	Confidence
State Sales and Use TaxUtah State Tax Commission	4.85%	Tax applies to the total charges to the guest, including nightly rent, cleaning fees, and all required fees.	High	Source

Drawn from the Utah 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 marketplace facilitator statute covers state-level sales tax and most local sales-based lodging taxes, but not all local occupancy-based taxes. Operators may still owe occupancy or other local taxes.

Channel	What you charge	Who remits the state layer	Confidence
AirbnbPlatform is merchant of record	4.85%. Airbnb collects and remits the full state tax for stays less than 30 nights.	The platform	High	Source
VrboYou are merchant of record	4.85%. Partner must collect and remit the full state tax.	You do	High	Source
Booking.comYou are merchant of record	4.85%. Partner must collect and remit the state tax.	You do	High	Source
ExpediaYou are merchant of record	4.85%. Partner must collect and remit the full state tax.	You do	High	Source
GoogleYou are merchant of record	4.85%. Partner must collect and remit the full state tax.	You do	High	Source
WhimstayYou are merchant of record	4.85%. Partner must collect and remit the full state tax.	You do	High	Source
DirectYou are merchant of record	4.85%. Partner must collect and remit the full state tax.	You do	High	Source

Still yours to charge: Some city or county transient room taxes if not sales-based, certain special district fees depending on locality..

Questions owners ask about Utah

Does Airbnb collect Utah state lodging tax for me?

Yes, Airbnb collects and remits the 4.85% Utah state sales tax on short-term stays (less than 30 nights) on your behalf. This applies to all bookings processed on Airbnb within Utah.

Source

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

Utah charges a 4.85% state sales and use tax on lodging stays of less than 30 consecutive days, applied to the total amount charged to the guest, including required fees.

Source

Do I need a state license or sales tax permit for my Utah short-term rental?

Yes, you must register for a Utah Sales Tax License before operating a short-term rental and collecting lodging tax from guests. Registration is completed with the Utah State Tax Commission.

Source

How long does a stay have to be to qualify as exempt from Utah sales tax?

Stays of 30 or more consecutive days are exempt from Utah sales tax if there is a bona fide agreement and the guest occupies the space as a permanent resident.

Source

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

Returns are generally due monthly by the last day of the month following the reporting period, but may be quarterly or annually depending on sales volume.

Source

What happens if I report late or skip a Utah sales tax return?

If a return is filed late or missed, the greater of $20 or 10% of the unpaid tax is charged as a penalty, plus interest on any tax due. Zero returns are required even if no sales occurred.

Source

Are cleaning fees taxable in Utah short-term rentals?

Yes, mandatory cleaning fees and any required service charges are part of the taxable base for Utah sales tax on short-term accommodations.

Source

Are all local lodging taxes covered when a platform like Airbnb collects the state tax?

Most but not all local lodging taxes are covered by Airbnb and other marketplace facilitator collections. Some occupancy-based or special district taxes may require separate payment from the owner.

Source

Are bookings by government or nonprofit organizations exempt from Utah sales tax?

Bookings paid directly by the federal government, or by exempt nonprofits with the proper certificate and direct payment, are exempt from Utah state sales tax.

Source

Already researched

Nothing in Utah yet

No Utah 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 Utah 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.