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Irving, TX Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Local HOT
7%
State HOT
6% (collected by platforms)
Remittance
Monthly to city
Applies To
Stays under 30 days
Enforcement
City Finance + Code Enforcement

Summary

Irving STR hosts must collect and remit a 7% local hotel occupancy tax monthly, in addition to the state 6% hotel tax. Registration fees apply annually.

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. The term does not include:(1) a hospital, sanitarium, or nursing home;(2) a dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education as those terms are defined by Section 61.003, Education Code, used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution

Source: Irving Short-Term RentalsView official code

Full Breakdown

Short-term rental operators in Irving are subject to the city's 7% hotel occupancy tax (HOT), which must be collected from guests and remitted to the city on a monthly basis. This is in addition to the state's 6% hotel occupancy tax collected by platforms like Airbnb. Hosts who collect their own bookings are responsible for remitting both the local and state taxes. Annual STR registration is required, and fees are assessed per the city's fee schedule. Failure to collect and remit the hotel occupancy tax may result in penalties, interest, and suspension of STR registration. The tax applies to stays of less than 30 consecutive days.

Violations & Fines

Failure to remit HOT may result in penalties, interest charges, and STR registration suspension or revocation.

Frequently Asked Questions

What taxes do Irving STR hosts owe?
A 7% local hotel occupancy tax remitted monthly to the city, plus a 6% state hotel tax (often collected by Airbnb/VRBO on your behalf).
Does Airbnb collect the local tax for Irving hosts?
Airbnb collects the state 6% tax but not the local 7% Irving HOT. Hosts must collect and remit the local tax directly.

Sources & Official References

Other rules in Irving

All Irving rules

How Irving compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Irving to another location·View the Texas short-term rentals overview

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