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

Four distinct tax and fee streams may apply to a Tualatin short-term rental, and conflating them is a common compliance failure. First, the City of Tualatin Transient Lodging Tax: Ordinance 1408-18, adopted by the Tualatin City Council on February 26, 2018, created TMC Chapter 9-9 and imposed a 2.5% city-level transient lodging tax on the gross rent paid for occupancy of transient lodging within the city. The tax is collected by the operator from the transient guest and remitted to the Tualatin Finance Department under the procedures set in TMC Chapter 9-9. Second, the Oregon State Transient Lodging Tax: ORS 320.305 imposes a 1.5% state lodging tax on the total retail price paid for occupancy of transient lodging in Oregon for periods of fewer than 30 days. Operators register with the Oregon Department of Revenue and remit the state tax on the Department's quarterly schedule. Third, the Washington County Transient Lodging Tax: Washington County administers a county-level transient lodging tax (rate widely reported at 9%) that applies to lodging within unincorporated Washington County and within incorporated cities under the county's tax code. Operators should confirm with the Washington County Department of Assessment and Taxation whether their Tualatin address falls within the county's collection scope, the current rate, and registration mechanics. Fourth, the TMC 6-13 Rental Housing License fee: $10.00 per dwelling unit per year, paid to Tualatin Finance on the April 1 - March 31 cycle. Airbnb collects and remits the 2.5% City of Tualatin Transient Lodging Tax and the 1.5% Oregon state lodging tax automatically on bookings made through the Airbnb platform; direct bookings, Vrbo bookings outside the platform's collection scope, and any platform that does not collect on the host's behalf place the full collection-and-remittance burden on the operator.