Texas Statewide Rule
Texas Charges 6% Hotel Tax on Short-Term Rentals
Key Facts
- State tax rate
- 6 percent of room price
- Enforcing agency
- Texas Comptroller
- Statute
- Tax Code Ch. 156
- Threshold
- Rooms $15+ per day
- Covers
- Houses, condos, Airbnb, VRBO
Summary
Texas imposes a 6 percent state hotel occupancy tax on short-term rentals, including houses, condos, and Airbnb or VRBO stays, whenever a room costs 15 dollars or more per day.
Sec. 156.051. TAX IMPOSED. (a) A tax is imposed on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room or space in a hotel costing $15 or more each day. ... 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
The Texas Comptroller of Public Accounts collects a 6 percent state hotel occupancy tax on every short-term rental booking under Tax Code Chapter 156. Sec. 156.051 imposes the tax on anyone paying for a room 'costing $15 or more each day,' and Sec. 156.052 fixes the rate at 'six percent of the price paid for a room in a hotel.' A 'hotel' includes houses, condos, and bed and breakfasts rented to the public, so hosts, property managers, and platforms like Airbnb and VRBO must collect and remit it. This state tax stacks on top of any city or county hotel tax.
Violations & Penalties
Failing to collect or remit the 6 percent tax exposes the operator to the unpaid tax plus penalties and interest assessed by the Texas Comptroller, and the state may pursue collection.
Frequently Asked Questions
Does the state tax apply to Airbnb rentals in Texas?
Is the 6 percent the only tax on a Texas short-term rental?
Are cheap or long stays exempt?
Sources
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