Short-Term Rentals in Harris County, TX (2026)

2 county-level rules, plus city-specific rules for 8 cities in Harris County, Texas.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Harris County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Short-Term Rental Permits

Harris County has no short-term rental permit, registration, or licensing requirement for unincorporated areas. Texas counties lack zoning authority over land use. STRs must comply with state and county hotel occupancy taxes and private deed restrictions.

Harris County Short-Term Rental Permits (Unincorporated)

Few Restrictions

Tex. Tax Code Sec. 351.002 (Municipal Hotel Occupancy Tax Authorized by Ordinance)

Sec. 351.002. TAX AUTHORIZED. (a) A municipality by ordinance may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping.(b) The price of a room in a hotel does not in...

Full ordinance details →Official source ↗

Taxes & Fees

Short-term rentals in unincorporated Harris County are subject to 15% total hotel occupancy tax: 6% state + 7% county + 2% Harris County-Houston Sports Authority. Applies to stays of 29 nights or fewer. Airbnb and VRBO collect and remit automatically.

Harris County STR Taxes & Fees (Unincorporated)

Some Restrictions

Tex. Tax Code Ch. 351 (Municipal Hotel Occupancy Taxes)

Sec. 351.002. TAX AUTHORIZED. (a) A municipality by ordinance may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping.(b) The price of a room in a hotel does not includ...

Full ordinance details →Official source ↗