Philadelphia, PA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- City Hotel Tax
- 8.5%
- PA State Hotel Tax
- 6%
- Limited Lodging License
- $150/year
- Visitor Accommodation Rental License
- $63/unit/year
- BIRT (Net Income)
- 5.81% (2024)
- Hotel Tax Filing
- Monthly, by 15th
- Code
- Phila. Code §19-2400 / §9-3700
- Platform Collection
- Airbnb & Vrbo collect city + state tax
Summary
Philadelphia STR operators must collect and remit the 8.5% city Hotel Tax (Phila. Code Chapter 19-2400) plus the 6% Pennsylvania state hotel occupancy tax on every stay under 30 days. A Limited Lodging Operator License is $150/year; non-primary 'Visitor Accommodation' Rental Licenses are $63/unit/year. Operators also owe Business Income & Receipts Tax (BIRT) and, for residents, Net Profits Tax. Hotel Tax returns are filed monthly via the Philadelphia Tax Center.
The City's Hotel Tax rate is 8.5% of the total amount paid by the guest. The hotel operator is responsible for collecting the tax from guests. In addition to the City's Hotel Tax, the Commonwealth of Pennsylvania imposes its own 7% Hotel Tax on the amount paid by the guest. The total in-state rate is 15.5%. You can be excused from paying Hotel Tax if you have received rent from: Someone who has stayed 31 or more days in a row. Employees of the federal government or the Commonwealth of Pennsylvania who are on official business. Some booking agents (including websites) agree to collect Hotel Tax on behalf of operators.
Full Breakdown
Under Phila. Code Chapter 19-2400 (Hotel Room Rental Tax) and Bill No. §7210). Hosts who book exclusively through Airbnb or Vrbo benefit from the city's voluntary collection agreements: those platforms collect and remit the city Hotel Tax and PA state tax on the host's behalf. 5% city tax and 6% state tax themselves. Licensing fees are set under Phila. Code §9-3700 series and the Department of Licenses and Inspections fee schedule: a Limited Lodging Operator License (primary residence STR) is $150 per year; a Rental License with Visitor Accommodation designation (non-primary STR or hotel-classified unit) is $63 per unit per year.
A free Commercial Activity License (CAL) is also required before either license can issue. 44% for non-residents) on STR profits. New BIRT filers may qualify for the small-business exemption on the first $100,000 of gross receipts.
Violations & Fines
Failure to collect or remit Hotel Tax: back taxes plus interest plus a 25% penalty under Phila. Code §19-509. Operating without a Limited Lodging Operator License or Rental License: $300 per day civil penalty under §9-3909. The city may also suspend the Commercial Activity License for tax delinquency, which legally bars the host from operating any business in Philadelphia. Platforms are required to verify license numbers and remove non-compliant listings.
Frequently Asked Questions
Do I still owe Hotel Tax if Airbnb collects it for me?
Are stays of 30 days or longer taxed?
Sources & Official References
Other rules in Philadelphia
How Philadelphia compares: Cities with the Highest Short-Term Rental Taxes·Compare Philadelphia to another location·View the Pennsylvania short-term rentals overview
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