Dallas County, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State HOT
- 6% (TX Tax Code Ch. 156)
- County HOT
- May apply (TX Tax Code Ch. 352)
- Exempt
- 30+ consecutive days
- Filing
- TX Comptroller Form AP-102
Summary
TX state Hotel Occupancy Tax of 6% applies to all rentals under 30 consecutive days per TX Tax Code Chapter 156. Hosts must register with TX Comptroller. Platforms may collect state tax automatically. Stays of 30+ consecutive days are exempt.
Sec. 156.001. DEFINITIONS. (a) In this chapter, "hotel" means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast ... (b) For purposes of the imposition of a hotel occupancy tax under this chapter, Chapter 351 or 352, or other law, "hotel" includes a short-term rental. In this subsection, "short-term rental" means the rental of all or part of a residential property to a person who is not a permanent resident under Section 156.101.
Full Breakdown
Texas state Hotel Occupancy Tax (HOT) of 6% applies to all short-term rentals of fewer than 30 consecutive days under TX Tax Code Chapter 156. Dallas County may impose an additional county hotel occupancy tax on properties in unincorporated areas per TX Tax Code Chapter 352. All hosts must register with the Texas Comptroller of Public Accounts (Form AP-102) to collect and remit HOT. Major platforms like Airbnb and Vrbo typically collect the 6% state HOT automatically, but any county-level tax must be separately remitted by the operator. Stays of 30 or more consecutive days are exempt from HOT.
Violations & Fines
TX Comptroller penalties for failure to collect or remit HOT. Interest and penalties on late payments per TX Tax Code Section 156.301.
Frequently Asked Questions
What taxes do STR hosts owe in unincorporated Dallas County?
Does Airbnb collect all required taxes for Dallas County?
Sources & Official References
Other rules in Dallas County
How Dallas County compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Dallas County to another location·View the Texas short-term rentals overview
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