Houston, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State HOT
- 6%
- City HOT
- 7%
- County + Sports
- 2% + 2%
- Total
- Up to 17%
- Auto-Collect
- Airbnb & Vrbo
Summary
Houston STR operators owe a combined 17% hotel occupancy tax: 6% state, 7% city, 2% Harris County, and 2% Harris County-Houston Sports Authority. Major platforms like Airbnb and Vrbo auto-collect both state and city portions.
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. ... (b) For purposes of the imposition of a hotel occupancy tax under this chapter, Chapter 351 or 352, or other law, "hotel" includes a short-term rental. In this subsection, "short-term rental" means the rental of all or part of a residential property to a person who is not a permanent resident under Section 156.101. ... Sec. 156.052. RATE OF TAX. The rate of the tax imposed by this chapter is six percent of the price paid for a room in a hotel.
Full Breakdown
All short-term rental operators in Houston owe hotel occupancy tax totaling up to 17% of the rental price: 6% to the State of Texas, 7% to the City of Houston, 2% Harris County HOT, and 2% Harris County-Houston Sports Authority HOT. Major platforms including Airbnb and Vrbo collect and remit the state and city portions on behalf of hosts. Operators who list on platforms that do not auto-collect must register with the Texas Comptroller for state HOT and with Houston First Corporation for city HOT. State HOT is filed quarterly. The city HOT applies to any rental of a sleeping room for less than 30 consecutive days. Under Ord. 2025-322, STR applicants must provide proof of HOT registration (except Airbnb-only listings where the platform handles it).
Violations & Fines
Failure to collect or remit HOT: back taxes plus penalties and interest. TX Comptroller may assess penalties of 5% to 25% for late filing. Operating an STR without a Certificate of Registration: $100 to $500 per day.
Frequently Asked Questions
Does Airbnb collect Houston hotel tax?
What is the total tax rate for Houston STRs?
Sources & Official References
Other rules in Houston
How Houston compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Houston to another location·View the Texas short-term rentals overview
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Taxes & Fees in Nearby Cities
How other cities in Harris County handle taxes & fees.