Pennsylvania Statewide Rule

Pennsylvania Hotel Occupancy Tax on Short-Term Rentals

Some RestrictionsApplies statewide across Pennsylvania (2026)

Key Facts

State tax rate: 6% hotel occupancy tax
Taxable threshold: Stays under 30 days
Statute: 72 P.S. § 7210
Enforcing agency: PA Department of Revenue
Local add-on: +1% Allegheny, Philadelphia

Last verified: July 31, 2026

Summary

Pennsylvania charges a 6% state hotel occupancy tax on every short-term rental booked for fewer than 30 days to the same guest, whether arranged directly or through an online broker like Airbnb or Vrbo. The Department of Revenue collects and enforces it statewide.

anyone who rents out their property to provide lodging for less than 30 days to the same person must collect and remit the Pennsylvania hotel occupancy tax ... The tax rate is the same as the sales tax, 6 percent ... The department also collects an addition 1 percent local hotel tax in Allegheny and Philadelphia counties which is remitted to those counties. Some counties impose an additional tax collected by the county treasurer.

View official code

Full Breakdown

Under Section 210 of the Tax Reform Code (72 P.S. § 7210), a 6% excise tax applies to every occupancy of a room, apartment, or house rented for less than 30 days to the same person. Hosts must register for a sales, use and hotel occupancy tax license, collect the tax from guests, and remit it to the Pennsylvania Department of Revenue. When a booking runs through a third-party broker such as Airbnb, the broker collects and remits the state tax. Allegheny and Philadelphia counties add a 1% local hotel tax the department also collects, and many counties impose their own hotel tax through the county treasurer.

Violations & Penalties

Failing to collect or remit the tax exposes a host to assessment of the unpaid tax plus interest and penalties, and the Department of Revenue can pursue liens and revoke the sales-tax license needed to operate.

Frequently Asked Questions

Do I owe the tax if I rent through Airbnb?

Yes. Bookings under 30 days are taxable. Airbnb and similar brokers collect and remit the 6% state hotel occupancy tax for you, but on direct bookings you must collect and remit it yourself.

Are long-term stays taxed?

No. When the same guest occupies the property for 30 or more continuous days, the stay is exempt from the Pennsylvania hotel occupancy tax.

What is the full rate I collect?

6% statewide, matching the sales tax. Allegheny and Philadelphia counties add 1%, and many counties impose a separate hotel tax collected by the county treasurer.

Sources

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