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Taxes›Arizona›Maricopa County›Gilbert

Gilbert
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Gilbert, Arizona. Check the current requirements for your exact address.

Rental conditions are recorded in Gilbert
Check the rules for your address, zoning, and permit with the relevant authority before listing.
Find published guidance for your Gilbert address
Check published permit and tax guidance for Gilbert.

What you need to do in Gilbert

Checked against the source
  1. To do
    Meet the local rental conditions

    Gilbert allows short-term rentals with conditions, such as zoning, caps or owner occupancy. Check that your address qualifies before you list.

  2. To do
    Get the Gilbert short-term rental license or registration

    Fee: Annual STR license via GovOS, $100 new / $100 renewal per property. Term: Annual.

    Where to apply

  3. To do
    Register for your Arizona TPT license

    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.

    State source

  4. To do
    Airbnb, Vrbo and Booking.com collect the 7% combined local taxes for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  5. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

    Filing portal

Verify each step with the authority before you file or apply. Source

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What to know.

The published guide for Gilbert lists 7% combined tax rate. Recorded components: 2% City hotel transaction privilege tax (044); 5% Additional city transient lodging tax (144). The state table lists a 5.5% Arizona state transaction privilege tax in addition. The recorded state base rate is for transient lodging. Confirm the current classification, state rate, and county and city taxes with ADOR. State registration applies even when a platform collects the tax: Arizona TPT license. A license or registration is required. Fee: Annual STR license via GovOS, $100 new / $100 renewal per property. Term: Annual.

At a glance.

Combined tax
7%
State tax
5.5%
Total for a direct booking
12.5%
License
Required
Local filing
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Gilbert: Recorded exemptions

MCTC §444 (Hotels) taxes gross income from operating a hotel charging for lodging; excludes income from housing prisoners, income properly taxable under another classification, non-transient-limited activities not otherwise taxable, and commissions from third-party providers serving hotel customers (AZDOR MCTC §444(b)). Lodging stays of 30+ consecutive days are treated as residential rental not subject to city TPT effective 2025-01-01 (A.R.S. §42-6004(H); AZDOR Residential Rental Guidelines).

Gilbert: Recorded penalties and interest

City TPT is administered by ADOR: late-filing penalty 4.5% of tax per month (min $25; max the greater of 25% of tax due or $100 per return); late-payment penalty 0.5% per month up to 10% (AZTaxes.gov FAQ, 'How are fees assessed for TPT on an AZTaxes account').

Gilbert: Recorded effective date

2025-01-01

Gilbert: Recorded filing portal

Open the filing portal (aztaxes.gov)

Source for these notes: gilbertaz.gov: short term rentals

Platform tax collection guidance for Gilbert

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsPlatform collects
VrboPlatform collectsPlatform collects
Booking.comPlatform collectsPlatform collects
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply before you list. Fee: Annual STR license via GovOS, $100 new / $100 renewal per property. Term: Annual.

  • Collection of the 7% combined tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

  • Arizona TPT license

    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.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

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

FigureValueSourceStatus
Gilbert combined taxes7%
Source
Source linked
City hotel transaction privilege tax (044)2%
Source
Source linked
Additional city transient lodging tax (144)5%
Source
Source linked
Arizona state transaction privilege tax5.5%
Source
Source linked
Arizona filing and tax guidanceSee guidance
Source
Source linked
Arizona TPT license (Litchfield Park's short-term rental page states the rule; confirm it with the Arizona Department of Revenue)State requirement
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Gilbert STR tax FAQ

Does Airbnb pay my Gilbert occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Gilbert?

A license or registration is required. Fee: Annual STR license via GovOS, $100 new / $100 renewal per property. Term: Annual.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.