Fayetteville, AR Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- City HMR Tax
- 2%
- State Tourism Tax
- 2% (A.C.A. 26-63-401)
- State Sales Tax
- 6.5%
- Platforms
- Airbnb/VRBO collect HMR
- License Condition
- Taxes must be current
Summary
Fayetteville short-term rentals owe the city's 2% hotel, motel, and restaurant (HMR) tax plus Arkansas's 2% state tourism tax and 6.5% state sales tax, on top of local sales taxes. Airbnb and VRBO collect the HMR tax automatically.
Proof of application for remittance of hotel, motel and restaurant tax to the City of Fayetteville, and verification that all sales, use, and hotel, motel and restaurant taxes are current.
Full Breakdown
STR stays in Fayetteville are taxed as lodging: the City of Fayetteville's 2% HMR (hotel/motel/restaurant) tax, Arkansas's 2% statewide tourism tax (A.C.A. Sec. 26-63-401), and 6.5% state sales tax, plus Washington County and city sales taxes. Airbnb and HomeAway/VRBO collect and remit the 2% HMR tax for listed properties automatically. Applicants must show proof of HMR tax registration and confirm all sales, use, and HMR taxes are current before a business license issues (Sec. 118.01(E)(7)). Hosts on other platforms must register and remit directly.
Violations & Fines
Failure to register or remit HMR tax blocks license issuance and renewal under Sec. 118.01(E). Unpaid lodging taxes accrue penalties and interest and can void authorization to operate.
Frequently Asked Questions
What taxes do I owe on a Fayetteville short-term rental?
Does Airbnb handle Fayetteville's taxes?
Sources & Official References
Other rules in Fayetteville
How Fayetteville compares: Cities with the Highest Short-Term Rental Taxes·Compare Fayetteville to another location·View the Arkansas short-term rentals overview
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