Lehigh County, PA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County hotel tax
- 4% on stays under 30 days
- PA state tax
- 6% hotel occupancy tax
- County filing
- Monthly, by the 20th
- Late interest
- 1.5% per month
- Allentown license fee
- $75 per unit yearly
Summary
Lehigh County levies a 4% hotel room rental tax on stays under 30 days, collected by the operator and remitted monthly. Pennsylvania adds its 6% state hotel occupancy tax, which platforms like Airbnb collect on bookings.
Rate of Tax: The Hotel Room Rental Tax is imposed at the rate of four percent (4%).
Official source re-checked September 7, 2026: the cited page had not changed since it was quoted.
Full Breakdown
Lehigh County's Hotel Room Rental Tax is imposed at 4% on transient lodging, including short-term rentals. Operators collect it from guests at the time of the transaction and file a monthly return with the county Fiscal Officer by the 20th of each month; late returns accrue 1.5% interest per month. On top of the county tax, Pennsylvania imposes a 6% state hotel occupancy tax on lodging rented for fewer than 30 days; under Act 109 of 2018 booking agents such as Airbnb and Vrbo collect and remit the state tax on reservations they handle. Allentown's rental license fee ($75 per unit annually) is separate from these lodging taxes.
Violations & Fines
Unremitted county tax accrues 1.5% monthly interest; the Fiscal Officer may estimate tax due and pursue interest, costs, and attorney's fees for failure to collect or remit.
Frequently Asked Questions
How much is Lehigh County's hotel tax?
Does Airbnb collect Pennsylvania's hotel tax for me?
Sources & Official References
Other rules in Lehigh County
How Lehigh County compares: Cities with the Highest Short-Term Rental Taxes·Compare Lehigh County to another location·View the Pennsylvania short-term rentals overview
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