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Taxes›Texas›Harris County›Houston

Houston
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Houston

Checked against the source
  1. No action
    Short-term rentals are allowed in Houston

    The record lists no ban. Zoning and HOA rules for your address still apply.

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

    Fee: Annual certificate of registration $275 + admin fee. Term: Annual.

    Where to apply

  3. To do
    Airbnb, Vrbo and Booking.com collect the 7% Houston occupancy tax for you

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

  4. 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.

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

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What to know.

The published guide for Houston lists 7% local occupancy tax. The state table lists a 6% Texas state hotel occupancy tax in addition. Local hotel occupancy taxes may apply in addition to the state rate. Total for a direct booking: 17% (7% Houston occupancy tax + 2% Harris County hotel occupancy tax (incorporated areas) + 2% Harris County-Houston Sports Authority hotel occupancy tax + 6% Texas state hotel occupancy tax). A license or registration is required. Fee: Annual certificate of registration $275 + admin fee. Term: Annual.

At a glance.

Local tax
7%
State tax
6%
Total for a direct booking
17%
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.

Houston: Recorded remittance instructions

city HOT administered by Houston First Corporation (houstonfirst.com/hot); platform delisting of unregistered STRs begins 2027-01-01 (notices from Apr 2026); total lodging tax 17% incl. county and sports authority add-ons

Source for these notes: houstontx.gov: str

Platform tax collection guidance for Houston

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 certificate of registration $275 + admin fee. Term: Annual.

  • Collection of the 7% local 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.

  • 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
Houston occupancy tax7%
Source
Source linked
Texas state hotel occupancy tax6%
Source
Source linked
Harris County hotel occupancy tax (incorporated areas) (Rate as Airbnb's Texas tax page states it; the Harris County Tax Office page lists no rate)2%
Source
Source linked
Harris County-Houston Sports Authority hotel occupancy tax (Rate as Airbnb's Texas tax page states it; the Harris County Tax Office page lists no rate)2%
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Houston STR tax FAQ

Does Airbnb pay my Houston occupancy taxes?

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

Do I need a license to Airbnb in Houston?

A license or registration is required. Fee: Annual certificate of registration $275 + admin fee. 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.