Multnomah County, OR Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Total tax rate
- 11.5% of rent
- Base rate
- 5%
- Surcharges
- 1% + 3% + 2.5%
- Registration deadline
- within 15 days of starting
- Returns due
- quarterly, 15th of next month
Summary
Multnomah County taxes short-term rental stays at 11.5% of rent, a 5% base rate plus three surcharges, collected by the operator from every guest staying 30 days or less.
Each transient shall pay a tax of 11.5% of the rent charged by the operator, with this tax comprised of the following base rate and surcharges: (1) The base rate of the tax imposed by subsection (A) is equal to 5%. (2) A first surcharge rate of the tax imposed by subsection (A) is equal to 1%. (3) A second surcharge of the tax imposed by subsection (A) is equal to 3%. (4) A third surcharge of the tax imposed by subsection (A) is equal to 2.5%.
Full Breakdown
Multnomah County Code Section 11.401 imposes an 11.5% transient lodgings tax on every occupant of a HOTEL, a term the code defines to include any structure or portion of a structure held out for transient occupancy of 30 days or less, reaching Airbnb-style short-term rentals alongside hotels and motels. The tax layers a 5% base rate with 1%, 3%, and 2.5% surcharges. Operators must register with the county Tax Administrator within 15 days of starting business and remit collected tax quarterly, due the 15th of the month after each quarter. The tax applies countywide, including inside Portland, though operators get credit against city lodging tax owed for the same occupancy.
Violations & Fines
Failing to register a rental as an operator, collect the tax, or file quarterly returns is a violation punishable by a fine up to $500 per offense, plus 10-15% delinquency penalties and 1% monthly interest.
Frequently Asked Questions
Does Multnomah County's lodging tax apply to my Airbnb in Portland?
How much tax do I owe on a short-term rental stay?
What happens if I don't register or remit the tax?
Sources & Official References
Other rules in Multnomah County
How Multnomah County compares: Cities with the Highest Short-Term Rental Taxes·Compare Multnomah County to another location·View the Oregon short-term rentals overview
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