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Taxes›Arizona

Arizona
short-term rental taxes.

Browse published short-term rental tax and permit guidance for Arizona. Requirements and platform collection vary by location and booking channel.

What to know.

Arizona charges a 5.5% state transaction privilege tax. Collection and filing requirements appear in the local guides. Arizona local jurisdictions may also add local occupancy tax. Permit and registration requirements also vary by location. Browse the local guides below, then check your address. The recorded state base rate is for transient lodging. Confirm the current classification, state rate, and county and city taxes with ADOR.

At a glance.

State tax
5.5%
Highest recorded guide rate
9%
Platform collection
Varies by place and channel
Counties covered
15

Highest recorded rates describe this dataset, not a legal maximum or the full amount due for an address. Coverage and source confidence vary by local guide.

SourceSources & confidenceHow we researchReport a problem with this page

Arizona: start with the lodging tax classification

Arizona's transaction privilege tax uses business classifications. The state figure in this guide is the recorded transient-lodging base rate; county and city taxes can change the amount due. Use ADOR's current rate table for the property's location and classification.

Pay tax on direct bookings and follow the local permit requirements listed in your city or county guide.

ADOR tax rate tables

How short-term rental tax works in Arizona

  • Check the 5.5% state tax

    The Arizona state transaction privilege tax rate is 5.5%. Local guides include collection and filing requirements.

  • Check the local tax layers

    Arizona local jurisdictions may levy local occupancy taxes. Collection and filing requirements vary by tax and booking channel; follow the published local sources.

  • Check state and local registration rules

    State and local permits are listed in the local guides.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Arizona state transaction privilege tax5.5%
Source
Source linked
Arizona filing and tax guidanceSee guidance
Source
Source linked
Local occupancy tax (highest local jurisdiction)9%
Source link unavailable
No link
State tax sources. City and county guides show the additional local requirements.

Find your local guide

Short-term rental rules in Arizona can apply at the state, county, city, or district level. Open a county to browse the local places we track.

Arizona STR tax FAQ

Is there a statewide STR license in Arizona?

Yes. Arizona city short-term rental rules require a state transaction privilege tax (TPT) license and its number on every listing and advertisement. Confirm your TPT license and the returns you must file with the Arizona Department of Revenue, even if a platform collects the tax. Local licenses or permits can apply as well; check the published guide for your address.

Does Airbnb collect the state tax?

Local guides show Airbnb collection for each tax and any separate filing or registration requirements.

What's the total tax a guest pays?

It varies by local jurisdiction: the 5.5% state rate plus each local jurisdiction's own local rate.