Skip to content
Taxes›Texas

Texas
short-term rental taxes.

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

What to know.

Texas charges a 6% state hotel occupancy tax. Collection and filing requirements appear in the local guides. Texas 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. Local hotel occupancy taxes may apply in addition to the state rate.

At a glance.

State tax
6%
Highest recorded guide rate
11%
Platform collection
Varies by place and channel
Counties covered
254

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

Texas: state and local hotel occupancy taxes need separate checks

Texas lists a 6% state hotel occupancy tax, with local hotel occupancy taxes potentially applying in addition. The local guide's rate is a recorded jurisdiction figure, not a statewide limit or an address-specific determination.

The Comptroller's hotel-tax guidance explains state tax and exemptions. Local guides show local taxes, rental permits, and platform collection.

Texas hotel occupancy tax guidance

How short-term rental tax works in Texas

  • Check the 6% state tax

    The Texas state hotel occupancy tax rate is 6%. Local guides include collection and filing requirements.

  • Check the local tax layers

    Texas 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
Texas state hotel occupancy tax6%
Source
Source linked
Local occupancy tax (highest local jurisdiction)11%
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 Texas can apply at the state, county, city, or district level. Open a county to browse the local places we track.

Texas STR tax FAQ

Is there a statewide STR license in Texas?

Open a local guide for Texas to see state and local permit requirements.

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 6% state rate plus each local jurisdiction's own local rate.