Marion County, OR Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State lodging tax
- 1.5% (ORS 320.305)
- Salem city tax
- 9% of gross rents
- State authority
- Oregon Dept. of Revenue
- City code
- SRC Chapter 37
- Taxable base
- Total retail price of stay
Summary
Every Oregon short-term rental owes the state transient lodging tax of 1.5 percent under ORS 320.305. Rentals within Salem also owe the City's 9 percent transient occupancy tax under SRC Chapter 37.
A tax of 1.5 percent is imposed on any consideration charged for the sale, service or furnishing of transient lodging. The tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging.
Full Breakdown
The state transient lodging tax applies statewide, including unincorporated Marion County, and is remitted to the Oregon Department of Revenue. On top of that, a Salem short-term rental collects the City's transient occupancy tax of 9 percent of total gross rents, which includes non-refundable charges such as cleaning and pet fees, under Salem Revised Code Chapter 37. Booking platforms like Airbnb collect and remit the state tax on the host's behalf, but the operator remains responsible for the Salem city tax registration and filing.
Violations & Fines
Under-collecting or failing to remit lodging taxes exposes operators to penalties, interest, and enforcement under SRC 37.190 and state law.
Frequently Asked Questions
What is the state lodging tax rate?
Does Marion County add its own room tax?
Sources & Official References
Other rules in Marion County
How Marion County compares: Cities with the Highest Short-Term Rental Taxes·Compare Marion County to another location·View the Oregon short-term rentals overview
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