Cities with the highest short-term rental occupancy taxes (2026)
Where guests pay the most in combined occupancy and lodging taxes. Ranked by total verified tax rate, highest first.
| # | City | Total occupancy tax |
|---|---|---|
| 1 | Virginia Beach, VA | 25.5% |
| 2 | Steamboat Springs, CO | 20.4% |
| 3 | Cincinnati, OH | 20.25% |
| 4 | Sedona, AZ | 20.23% |
| 5 | Fredericksburg, TX | 20% |
| 6 | Providence, RI | 19% |
| 7 | Honolulu, HI | 18.5% |
| 8 | Kihei, HI | 18.5% |
| 9 | Maui County, HI | 18.5% |
| 10 | Broken Bow, OK | 18.25% |
| 11 | Knoxville, TN | 18.25% |
| 12 | Memphis, TN | 18.25% |
| 13 | Boston, MA | 17.95% |
| 14 | Milwaukee, WI | 17.9% |
| 15 | Oklahoma City, OK | 17.88% |
| 16 | Chicago, IL | 17.5% |
| 17 | Chattanooga, TN | 17.25% |
| 18 | Austin, TX | 17% |
| 19 | Houston, TX | 17% |
| 20 | Indianapolis, IN | 17% |
| 21 | Atlanta, GA | 16.9% |
| 22 | Nashville, TN | 16.75% |
| 23 | New Orleans, LA | 16.75% |
| 24 | San Antonio, TX | 16.75% |
| 25 | Baton Rouge, LA | 16.5% |
| 26 | Sacramento, CA | 16.45% |
| 27 | Moab, UT | 16.42% |
| 28 | Charlotte, NC | 16.25% |
| 29 | San Francisco, CA | 16.25% |
| 30 | Seattle, WA | 16.17% |
| 31 | Tucson, AZ | 16.05% |
| 32 | Gulf Shores, AL | 16% |
| 33 | Portland, OR | 16% |
| 34 | Washington, DC | 15.95% |
| 35 | Salt Lake City, UT | 15.52% |
| 36 | Baltimore, MD | 15.5% |
| 37 | Louisville, KY | 15.5% |
| 38 | Madison, WI | 15.5% |
| 39 | Philadelphia, PA | 15.5% |
| 40 | Cleveland, OH | 15.25% |
Methodology: ranked from 40 covered US markets whose rules are human-verified against official sources. Rankings update automatically as the underlying data is re-verified. Informational only — not legal, tax, or financial advice.