Connecticut imposes a 15% room occupancy tax on short-term rentals of 30 days or fewer, collected statewide by the Department of Revenue Services. The tax applies uniformly regardless of municipality and platforms like Airbnb collect on hosts' behalf.
Under Connecticut General Statutes Chapter 219, Section 12-407, the state levies a 15% room occupancy tax on the rent paid for any room or rooms in a hotel, lodging house, or bed and breakfast establishment for periods of 30 consecutive calendar days or less. The definition was expanded to capture short-term rentals booked through online platforms. Hosts must register with DRS for a Sales and Use Tax Permit unless the platform collects on their behalf. Airbnb and Vrbo collect and remit the tax automatically for Connecticut listings. Municipalities cannot impose additional local lodging taxes because Connecticut does not authorize a local option lodging tax.
Failure to collect, remit, or register results in penalties up to 25% of tax due, interest at 1% per month, and potential misdemeanor charges.
See how Windham's taxes & fees rules stack up against other locations.
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