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

Three tax obligations stack on every Reading STR booking under 30 days. (1) Pennsylvania State Hotel Occupancy Tax: 72 P.S. §7210 (Article II of the Tax Reform Code) imposes a 6% tax on the rental of rooms, apartments, and houses for periods less than 30 consecutive days, and the PA Department of Revenue has clarified that the tax applies to rentals 'arranged through online or third-party brokers' such as Airbnb and VRBO. (2) Berks County Hotel Excise Tax: Berks County Ordinance 1-13, adopted June 27, 2013, expanded the 1997 5% hotel tax (originally limited to hotels in Reading and within 15 miles of the Convention Center) to ALL hotels located within Berks County. Operators must register with the Berks County Treasurer (610-478-6640, 633 Court Street, Reading PA 19601) and file a monthly return by the 25th of the following month, even for months with zero sales. (3) No separate Reading municipal STR tax - the city collects revenue through the Landlord Business Privilege License fee and the Business Privilege & Mercantile Tax instead. Airbnb has a state-level voluntary collection agreement that automatically remits the 6% PA state hotel occupancy tax for listings, but the Berks County 5% is the operator's responsibility unless the platform has a specific county agreement. Stays of 30 consecutive days or more by the same guest are EXEMPT from both taxes.