Harris County, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Total Tax Rate
- 15% on stays ≤29 nights
- State Tax
- 6%
- County Tax
- 7%
- Sports Authority
- 2%
- Platform Collection
- Airbnb/VRBO auto-collect
Summary
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.
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 include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession.(c) The tax does not apply to a person who is a permanent resident under Section 156.101 of this code. Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Full Breakdown
All short-term rental properties in unincorporated Harris County must collect hotel occupancy tax (HOT) on stays of 29 consecutive nights or fewer. The total tax rate is 15%, comprising: (1) Texas State Hotel Occupancy Tax at 6% of listing price including cleaning fees; (2) Harris County Hotel Occupancy Tax at 7% of listing price including cleaning fees; and (3) Harris County-Houston Sports Authority Hotel Occupancy Tax at 2% of listing price including cleaning fees. Major platforms like Airbnb and VRBO collect and remit these taxes automatically on behalf of hosts. The Harris County Tax Office administers the county portion. Failure to collect and remit HOT results in penalties, interest, and potential criminal prosecution under TX Tax Code Ch. 156 and 352.
Violations & Fines
State HOT non-compliance: penalties of 5% (1-30 days late) to 10% (31+ days late) plus interest. County HOT non-compliance: penalties plus interest administered by Harris County Tax Office. Criminal penalties for willful evasion.
Frequently Asked Questions
How much tax do I owe on STR income in unincorporated Harris County?
Does Airbnb collect Harris County hotel tax automatically?
Sources & Official References
Other rules in Harris County
How Harris County compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Harris County to another location·View the Texas short-term rentals overview
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