Portland, OR Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- City tax rate
- 6% of rent
- Applies to stays of
- 30 days or less
- Collected by
- hotel/rental operator
- Remitted to
- Revenue Division
- Late penalty
- 10% plus interest
Summary
Portland charges a 6 percent transient lodgings tax on rent for any hotel or short-term rental stay of 30 days or less, collected by the operator at the time of payment.
For the privilege of occupancy in any hotel, each transient must pay a tax in the amount of six percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the City, which is extinguished only by payment by the operator to the City.
Full Breakdown
Portland City Code § 6.04.020 sets the transient lodgings tax at 6 percent of the rent charged for occupancy in any hotel, defined broadly to include hotels, motels, bed and breakfasts, vacation homes, and short-term rentals rented for 30 days or less. The transient pays the tax to the operator with the rent; the operator collects it, enters it on their books under Chapter 6.04, and remits it to the Revenue Division. This is on top of Multnomah County's separate transient lodgings tax and applies within Portland city limits.
Violations & Fines
Operators who fail to remit collected tax by the due date owe a 10 percent penalty on the tax due, plus a further 15 percent penalty for continued delinquency, 1 percent monthly interest, and up to 25 percent for fraud or intent to evade under § 6.04.080.
Frequently Asked Questions
What is Portland's hotel occupancy tax rate?
Does the tax apply to Airbnb-style short-term rentals?
Sources & Official References
Other rules in Portland
Compare Portland to another location·View the Oregon hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Transient Occupancy Tax in Nearby Cities
How other cities in Multnomah County handle transient occupancy tax.