Montgomery County, TX Short-Term Rentals: Taxes & Fees (2026)

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Verified 1 month ago|Source: Texas Comptroller Hotel Occupancy Tax →

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City-specific rules exist: Shenandoah, The Woodlands, Willis, and Conroe have their own taxes & fees rules that differ from Montgomery County's county-level regulations. If you live in one of those cities, check the city-specific page instead.

Summary

Texas imposes a 6% state hotel occupancy tax (HOT) on STR gross receipts. Montgomery County imposes an additional county HOT. Total combined state and county HOT applies to short-term rentals of 30 days or less. Hosts are required to collect and remit taxes.

Full Breakdown

Texas charges a 6% state hotel occupancy tax on all short-term rentals (lodging for 30 days or less) under Texas Tax Code Chapter 156. Montgomery County charges an additional county HOT. STR hosts in unincorporated Montgomery County must register with the Texas Comptroller and remit state HOT. County HOT must be remitted to Montgomery County. Airbnb and VRBO may collect and remit taxes on behalf of hosts in Texas for properties listed on their platforms.

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Montgomery County, TX Short-Term Rentals: Taxes & Fees (2026)

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