Hotels and short-term rentals in Portland charge a combined transient lodging tax of roughly 19.3 percent: 6 percent city, 11.5 percent Multnomah County, and 1.8 percent state, remitted on every overnight stay.
Portland's transient lodging tax stack combines a 6 percent city tax (PCC 6.04), an 11.5 percent Multnomah County Transient Lodging Tax, and the 1.8 percent statewide tax under ORS 320.305. The total of approximately 19.3 percent applies to every overnight stay under 30 consecutive days at hotels, motels, vacation rentals, and bed-and-breakfasts. Operators register with the Revenue Division, collect at booking, and remit monthly or quarterly. Booking platforms like Airbnb and VRBO collect on behalf of hosts under negotiated agreements but the host remains liable.
Failing to register, collect, or remit any portion of the lodging tax can result in back taxes, interest, penalties up to 25 percent, business license suspension, and personal liability for the operator.
Portland, OR
Portland requires an Accessory Short-Term Rental (ASTR) permit for all STRs. Only primary residences qualify. Type A permits allow up to 2 bedrooms/5 guests;...
Portland, OR
Portland STR operators must collect and remit multiple taxes: City of Portland Transient Lodging Tax (6%), Multnomah County Transient Lodging Tax (11.5%), Or...
See how Portland's transient occupancy tax rules stack up against other locations.
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