Travis County, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State HOT
- 6%
- County HOT
- 0% (unincorporated)
- Austin HOT
- 11%
- Filing
- Quarterly with Comptroller
- Platform collection
- Airbnb/Vrbo remit state
Summary
Travis County does NOT levy a county hotel occupancy tax on STRs. Operators pay 6% Texas state HOT to the Comptroller plus any city HOT (Austin 11%, Bee Cave 7%, Lakeway 7%). Platforms auto-collect in most cases.
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
Under TX Tax Code Ch. 352, counties with populations over certain thresholds may levy a county HOT of up to 2%, but Travis County has not adopted one for most of its unincorporated area (limited venue-district taxes exist for the Expo Center). State HOT is 6% (TX Tax Code Ch. 156) and filed quarterly. Austin city HOT is 11% combined (9% general + 2% venue). Airbnb and Vrbo remit state HOT directly; city HOT remittance varies by platform agreement.
Violations & Fines
TX Comptroller can assess unpaid HOT plus 10% penalty and interest; willful failure is a Class C misdemeanor under Tax Code 156.202.
Sources & Official References
Other rules in Travis County
How Travis County compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Travis County to another location·View the Texas short-term rentals overview
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