Salt Lake County, UT Short-Term Rentals: Taxes & Fees (2026)

Taxes on short-term lodging in Salt Lake County include the Utah state sales and use tax, the statewide transient room tax, the county transient room tax authorized under Utah Code 59-12-301, and in some cases additional resort communities or tourism taxes. The combined effective rate for transient lodging in the Salt Lake County area is typically around 12–13 percent depending on the specific jurisdiction and any added municipal overlays. Hosts register through the Utah State Tax Commission Taxpayer Access Point (TAP) and receive an account for periodic filing. Rentals booked through a marketplace facilitator such as Airbnb or Vrbo generally have taxes collected and remitted by the platform under Utah's marketplace facilitator rules, but the host should verify remittance and retain records. Direct bookings (through a personal website, email, or direct contract) require the host to collect and remit the taxes directly. Failure to remit transient room tax can result in penalties, interest, and license action. Record keeping of at least three years is recommended for audit purposes.