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Portland, OR Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Fee
$4 per night
Applies to
stays of 1-30 nights
Who pays
booking agent/intermediary
Revenue use
affordable housing, homelessness
Separate from
Chapter 6.04 lodging tax

Summary

Booking agents and rental platforms must collect a $4-per-night Housing and Homelessness Fee on every Portland short-term rental stay of 30 nights or less.

For the privilege of facilitating a transient lodging occupancy of a short-term rental within Portland, a booking agent or Transient Lodging Intermediary must pay to the City a fee of $4 per night for each transient lodging occupancy. This fee is due each night on any occupancy between one and 30 nights at a short-term rental accommodation.

Source: Portland City Code 6.04 - Transient Lodgings TaxView official code

Full Breakdown

Portland City Code Chapter 6.09 imposes a $4 per-night fee on booking agents and transient lodging intermediaries facilitating short-term rental stays inside the city. The fee applies to each night of occupancy between 1 and 30 nights; it stops once a stay exceeds 30 continuous days, and any fee collected beyond that must be refunded. It can be passed to the guest only if the receipt lists it separately as the "Portland Housing and Homelessness Fee." The fee is separate from the citywide Transient Lodgings Tax under Chapter 6.04 and does not apply to bookings at hotels as defined in Chapter 6.09.

Violations & Fines

The Revenue Division (City Administrator's office) administers the fee; late or unpaid returns draw penalties and interest under Chapter 6.09's due-date and delinquency provisions, which incorporate Section 6.04.135.

Frequently Asked Questions

Does the $4 fee apply to long-term rentals?
No. It only applies to transient stays of 1 to 30 nights; monthly or fixed-term leases are exempt as long-term occupancy.
Who actually pays the Portland STR fee?
The booking agent or transient lodging intermediary owes it to the city, though it may be passed to the guest if itemized as the Portland Housing and Homelessness Fee.

Sources & Official References

Other rules in Portland

Short-Term Rental PermitsSome RestrictionsHost Platform LiabilitySignificant RestrictionsRepeat Violator StrikesSignificant RestrictionsOccupancy LimitsSome RestrictionsPrimary-Residence-Only RuleSome RestrictionsHost Presence RuleSome RestrictionsShort-Term Rental Parking RulesSome RestrictionsParking Rules: Towing & Impound RightsSignificant RestrictionsParking Rules: Loading ZonesSome RestrictionsParking Rules: Preferential Parking DistrictsSome RestrictionsParking Rules: Curb Color RulesSome RestrictionsFence Regulations: Fence Permit RequirementsSome RestrictionsAnimal Ordinances: Veterinary Clinic ZoningSome Restrictions

All Portland rules

How Portland compares: Cities with the Highest Short-Term Rental Taxes·Compare Portland to another location·View the Oregon short-term rentals overview

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