Fairfield County, CT Short-Term Rentals: Taxes & Fees (2026)

Connecticut has no operational county government and no county-level STR tax. The Connecticut Room Occupancy Tax under Conn. Gen. Stat. Sec. 12-407(a)(2)(H) and Sec. 12-408 applies a 15% rate to short-term rentals of 30 consecutive days or fewer; bed-and-breakfast establishments are taxed at 11% under Sec. 12-407(a)(2). There is no separate municipal lodging tax permitted under Connecticut law because Sec. 12-407 preempts local sales and lodging taxation. Public Act 19-117 (Sections 329-330), effective October 1, 2019, requires qualifying short-term rental facilitators (Airbnb, Vrbo, and similar platforms with at least $250,000 in CT short-term rental sales over the prior 12 months) to collect and remit the 15% tax on behalf of hosts. Hosts who rent directly without a facilitator must register with the Connecticut Department of Revenue Services, obtain a Sales and Use Tax Permit (one-time $100 fee), and file Form OS-114 monthly. Town-level fees in Fairfield County vary: Stamford requires Rental Dwelling Registration through the Office of Operations with annual inspection fees; Greenwich treats whole-house STRs as commercial uses requiring zoning approval with associated application fees; smaller towns may have no STR-specific fee. Confirm exact local fees with each town's planning, zoning, or building department.