Hamilton County, IN Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County lodging tax
- 8% (since Jan 1, 2024)
- Applies to
- Stays under 30 days
- State sales tax
- 7%
- Enabling ordinance
- CC 08-02-2023.A / IC 6-9-56
- City permit fee cap
- $150 (IC 36-1-24-13)
Summary
Hamilton County levies an 8% innkeeper's (lodging) tax on stays under 30 days, including Airbnb and Vrbo rentals, on top of Indiana's 7% state sales tax. City STR permit fees are capped at $150 by state law.
Effective January 1, 2024, Hamilton County has an 8% lodging tax. A total of 5% of the tax is reserved for marketing, promotions and development. The remaining 3% must be used for tourism capital improvements.
Full Breakdown
This is a genuine county-level rule. Under IC 6-9-56 and Hamilton County Ordinance CC 08-02-2023.A, the county imposes an 8% lodging tax on overnight stays under 30 consecutive days at hotels and vacation rentals by owner. Effective January 1, 2024, the rate rose to 8%: 5% funds tourism marketing and 3% funds capital improvements. Platforms like Airbnb and Vrbo typically collect and remit the tax to the state, which forwards it to the Hamilton County Treasurer. Indiana's 7% state sales/use tax also applies. City STR permit or special-exception fees cannot exceed $150 under IC 36-1-24-13.
Violations & Fines
Failure to collect and remit the county innkeeper's tax exposes the operator to back taxes, interest, and penalties assessed by the Indiana Department of Revenue and county Treasurer.
Frequently Asked Questions
How much tax do I owe on a Hamilton County Airbnb?
Does Airbnb collect the county tax for me?
Sources & Official References
Other rules in Hamilton County
How Hamilton County compares: Cities with the Highest Short-Term Rental Taxes·Compare Hamilton County to another location·View the Indiana short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.