Philadelphia, PA Short-Term Rentals: Taxes & Fees (2026)

Under Phila. Code Chapter 19-2400 (Hotel Room Rental Tax) and Bill No. 220754 (which reorganized Title 9 STR rules effective 2024), every short-term rental of 30 days or less is subject to the 8.5% Philadelphia Hotel Tax in addition to the 6% Pennsylvania state hotel occupancy tax (72 P.S. §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. Hosts who book directly (their own website, Booking.com without a city agreement, etc.) must register for a Hotel Tax account through the Philadelphia Tax Center, file monthly returns by the 15th of the following month, and remit both the 8.5% 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. Hosts owe Business Income & Receipts Tax (BIRT) at 1.415 mills on gross receipts plus 5.81% on net income (2024 rates), and Philadelphia residents owe Net Profits Tax (3.75% for 2024 residents, 3.44% for non-residents) on STR profits. New BIRT filers may qualify for the small-business exemption on the first $100,000 of gross receipts.