Dallas, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- City HOT Rate
- 9%
- State HOT Rate
- 6%
- Combined Rate
- 15%
- Reporting
- Monthly via MUNIRevs by 15th
Summary
Dallas requires STR operators to collect and remit a 9% city Hotel Occupancy Tax on gross room receipts for rentals of 30 days or less, in addition to the 6% state HOT. Monthly reporting is required via the MUNIRevs portal by the 15th of each month.
Sec. 156.051. TAX IMPOSED. (a) A tax is imposed 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 or space in a hotel costing $15 or more each day.(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. Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 209, Sec. 28, eff. Oct. 1, 2003.
Sec. 156.052. RATE OF
Full Breakdown
The City of Dallas imposes a 9% Hotel Occupancy Tax (HOT) on all short-term rentals of 30 days or less. This is in addition to the 6% Texas state Hotel Occupancy Tax, making the combined tax rate 15%. All STR owners must register for HOT collection with the City Controller's Office through the MUNIRevs online portal. Monthly reports are due by the 15th of the month following the month in which the tax was collected. The tax applies to gross room receipts. Operators must maintain records of all rentals and tax collected. Chapter 44 of the Dallas Code of Ordinances governs hotel occupancy taxes.
Violations & Fines
Failure to collect or remit HOT may result in penalties and interest on unpaid taxes. Late filings incur additional fees. The City Controller's Office enforces compliance.
Frequently Asked Questions
What taxes do Dallas Airbnb hosts pay?
How do I register for Dallas HOT?
Sources & Official References
Other rules in Dallas
How Dallas compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Dallas to another location·View the Texas short-term rentals overview
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Taxes & Fees in Nearby Cities
How other cities in Dallas County handle taxes & fees.