Providence, RI Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined rate
- About 13 percent
- State hotel tax
- 5 percent
- City share
- 1 percent
- Authority
- RI 44-18-36.1
Summary
Providence guests pay roughly 13% on hotel rooms: 6% Rhode Island sales, 5% statewide hotel tax, 1% city share, and 1% county share. Short-term rentals pay similar rates after recent state changes.
There is imposed a hotel tax of five percent (5%) upon the total consideration charged for occupancy of any space furnished by any hotel...in this state. In addition, there is hereby levied and imposed...a local hotel tax at a rate of one percent (1%) upon the total consideration charged for occupancy. A house, condominium, or other resident dwelling shall be exempt from the five percent (5%) hotel tax under this section if the house, condominium, or other resident dwelling is rented in its entirety.
Full Breakdown
Rhode Island levies the statewide 5% hotel tax under General Laws 44-18-36.1, layered with 6% sales tax and a 1% local share split between Providence and the county. The Department of Revenue collects, then distributes the local portions to the city and the Providence/Warwick visitor bureau. The combined 13% applies to traditional hotels and, since 2015, to short-term rentals booked through Airbnb-style platforms. Operators must register with the state, even if they list only on a platform that remits taxes.
Violations & Fines
Operators that fail to register, collect, or remit the 13% combined hotel tax face Department of Revenue assessments, interest, and personal liability for unpaid amounts.
Frequently Asked Questions
Does Airbnb collect the Providence tax?
Are corporate long stays exempt?
Sources & Official References
Other rules in Providence
Compare Providence to another location·View the Rhode Island hotels & lodging overview
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