Connecticut Taxes & Fees Law: Statewide Short-Term Rentals Rules (2026)

Key Facts

Tax rate: 15% of rent
Threshold: 30 days or fewer
Statute: CGS Sec. 12-407
Collected by: DRS statewide
Local lodging tax: Not authorized

Full Breakdown

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.

Violations & Penalties

Failure to collect, remit, or register results in penalties up to 25% of tax due, interest at 1% per month, and potential misdemeanor charges.

Frequently Asked Questions

Do hosts need to collect tax if Airbnb already does?

If a platform like Airbnb or Vrbo collects and remits the 15% room occupancy tax on your behalf, you generally do not need to collect again, but you should still register with DRS.

Can a Connecticut city add its own lodging tax?

No. Connecticut does not grant municipalities authority to impose a local lodging or hotel occupancy tax, so the 15% state rate is the only lodging tax that applies.

Connecticut Short-Term Rental Room Occupancy Tax

Key Facts

Full Breakdown

Violations & Penalties

Frequently Asked Questions

Sources

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