El Paso, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State HOT
- 6% (Texas Comptroller)
- City HOT
- 9% (El Paso)
- County Venue Tax
- 2% El Paso County
- Combined Rate
- 17.5% on stays under 30 days
- Filing Cycle
- Quarterly to the city
Summary
El Paso short-term rentals are subject to a 17.5% combined Hotel Occupancy Tax: 6% Texas state HOT, 9% El Paso city HOT, and 2% county venue tax.
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. The term does not include:(1) a hospital, sanitarium, or nursing home;(2) a dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education as those terms are defined by Section 61.003, Education Code, used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution
Full Breakdown
Texas Tax Code Chapter 351 authorizes municipalities to impose a hotel occupancy tax. El Paso levies the statutory maximum 9% city HOT. Combined with the 6% state HOT administered by the Texas Comptroller and the 2% El Paso County venue tax, total tax on STR stays under 30 days is 17.5%. Operators are required to register, collect the tax from guests, file quarterly returns, and remit the funds. Airbnb and VRBO collect and remit the state and some local portions on behalf of hosts but operators remain legally responsible for any shortfall. Exemptions exist for permanent residents (over 30 consecutive days) and certain federal employees on orders.
Violations & Fines
Failure to collect or remit HOT: 5% penalty first month, up to 10% total, plus interest. Intentional evasion is a third-degree felony under TX Tax Code.
Frequently Asked Questions
What is the STR tax rate in El Paso?
Does Airbnb collect El Paso HOT?
Sources & Official References
Other rules in El Paso
How El Paso compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare El Paso to another location·View the Texas short-term rentals overview
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