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Harris County
short-term rental taxes.

Tax and permit requirements for Harris County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Harris County

From the linked source
  1. To confirm
    Check that short-term rentals are allowed at your address

    The record has no finding on whether Harris County allows short-term rentals. Ask the planning or zoning office before you list.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Harris County requires a short-term rental license. Ask the county licensing office.

    Where to apply

  3. To do
    Who collects the 4% combined local taxes depends on the booking channel

    Airbnb: collects it for you; Vrbo: not confirmed; Booking.com: not confirmed; Direct: you collect and remit. Where a channel's answer is not confirmed, check its tax settings.

  4. To do
    File quarterly returns

    Due by the 31st day (per the source).

    Filing portal

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

Get a reminder before each quarterly Harris County return is due

Save your rental and its filing dates for free. Starter and Pro email you before each saved date, and when a published rule change for Harris County affects your rental.

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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated Harris County is not established in our record. Check zoning and permit rules with the county before listing.

Check the recorded local source

What to know.

The published record for Harris County lists 4% combined lodging taxes. Check the component taxes and their filing requirements. Browse the local guides below and check your address. Local hotel occupancy taxes may apply in addition to the state rate.

At a glance.

Combined lodging taxes
4%
State tax
See breakdown
Highest recorded city rate
7%
Cities tracked
27

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

Tax breakdown

The combined rate contains the tax layers shown below.

At a glance.

Tax component (label unconfirmed)
2%
Venue
2%
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Harris: Recorded exemptions

No county HOT on permanent residents (30+ consecutive days, Tax Code §352.002(c)/§156.101); US governmental entities (§156.103(a)) and persons described in §156.103(d) are exempt; state governmental entities pay but are entitled to a refund (§352.007).

Harris: Recorded penalties and interest

5% penalty if the report or tax payment is late; an additional 5% if not filed/paid before the 31st day after the due date; 10% per year interest beginning 60 days after the due date (TX Tax Code §352.004).

Harris: Recorded filing portal

Open the filing portal (acthm.acttax.com: login)

Harris: Recorded remittance instructions

both county HOT (Ch.352) and Houston Sports Authority venue (Ch.334) collected by Harris County Tax Office; quarterly (due month-end after quarter); online portal or mail PO Box 3547 Houston; NOTE some guides state 7% county rate in unincorporated areas (15% total) - county rate inside Houston is 2%

Harris: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: hctax.net: hotel

How county vs. city works here

  • The published combined rate is 4%

    This figure combines the tax layers shown below.

  • Check the rules for your local area

    Open a city guide below for city and special district requirements.

  • Outside city limits, the county rules apply

    The list under "Outside city limits" above is what Harris County requires there. Special district rules may also apply.

Sources & confidence

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

FigureValueSourceStatus
Harris County combined lodging taxes4%
Source
Source linked
Tax component (label unconfirmed)2%
Source
Source linked
Venue2%
Source
Source linked
Sources for the county taxes and local requirements shown above.

Cities in Harris County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated Harris County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in Harris County include Aldine, Atascocita, Barrett, Channelview, Cinco Ranch, Cloverleaf, Crosby, Highlands, Mission Bend, Sheldon, Spring and The Woodlands. An address in one of them is outside city limits, so Harris County rules apply. These are Census-designated places, not separate tax authorities.