Austin, TX Short-Term Rentals: Taxes & Fees (2026)

The City of Austin's Hotel Occupancy Tax rate is 11 percent, comprised of a nine percent occupancy tax and an additional two percent venue project tax. Texas law requires that each bill or other receipt for a hotel charge subject to the tax imposed for a venue project contain a statement in a conspicuous location stating: "The City of Austin requires that an additional tax of two percent (2%) be imposed on each hotel charge for the purpose of financing a venue project." The City's tax is in addition to the six percent rate imposed by the State of Texas, which must be remitted separately to the State. [...] Beginning April 1, 2025, platforms facilitating the booking of short-term rentals and accepting payments on behalf of a short-term rental operator shall collect and remit the Hotel Occupancy Tax (HOT) levied on behalf of short-term rental operators who use the platform. [...] If any person fails to file a quarterly report, files a false report or fails to pay the full amount of the tax due to Austin Financial Services by the last day of the month following the end of the quarter, a five percent penalty will be assessed on the amount of tax due. On the 61st day past the due date, an additional five percent penalty will be assessed on the outstanding tax due. Delinquent taxes shall also draw interest at the rate of 10 percent per annum beginning on the 61st day from the due date.