Short-Term Rental Airbnb Occupancy Tax Calculator 2027
Estimate STR occupancy / hotel / transient lodging tax owed on Airbnb & Vrbo stays. Pick city, enter nightly rate and nights — see state TOT plus local surcharge. Free, private, no signup.
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What is short-term rental occupancy tax?
Short-term rental occupancy tax — also called transient occupancy tax (TOT), hotel tax, lodging tax or bed tax — is a state and local tax on stays of 30 nights or fewer. It applies to Airbnb, Vrbo and direct bookings. Rates typically range from 8% in low-tax states to over 17% in destination markets like Honolulu and Nashville. The combined rate stacks state lodging tax + county tax + city tax + tourism / convention fees, and is calculated on the nightly rate plus most extra fees including cleaning charges.
The IRS treats short-term rentals (average stay under seven days) under different tax rules than long-term rentals — they are classified as a trade or business and may avoid passive-activity loss limits if the host materially participates. The occupancy tax is separate from federal income tax and is remitted monthly or quarterly to the state and city, not to the IRS.
Who collects and remits the tax?
In 2027, most major platforms automatically collect and remit the state portion of occupancy tax — Airbnb collects in 30+ US states and Vrbo in about 25. However, the local portion (city + county) is the host's responsibility in many jurisdictions. New York City, Honolulu, Nashville and most Florida counties require hosts to register, get a short-term rental permit, and file monthly returns even when Airbnb collects the state tax. Failure to file triggers penalty interest of 1.5%/month plus per-return late fees of $25 to $500.
If a property hosts more than 14 nights per year, the IRS also treats rental income as taxable on Schedule E (passive) or Schedule C (active short-term rental). Occupancy tax collected and remitted is not deductible income — it passes through the host. But platform fees, cleaning, supplies, mortgage interest and depreciation reduce taxable rental income.
How to use this calculator
Pick your city to load a typical 2027 combined occupancy tax rate. Enter your average nightly rate, nights booked per month, cleaning fee and bookings per month. Indicate whether Airbnb already collects the state portion. The tool estimates monthly and annual tax owed. Cross-check rates with your city's revenue department before filing.
Sources: IRS Publication 527 (Residential Rental Property), NAR.realtor short-term rental advocacy, BiggerPockets STR tax guides, HUD short-term rental reports. Last updated: May 2026.