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 | Sedona, AZ | 20.23% |
| 4 | Fredericksburg, TX | 20% |
| 5 | Honolulu, HI | 18.5% |
| 6 | Maui County, HI | 18.5% |
| 7 | Broken Bow, OK | 18.25% |
| 8 | Boston, MA | 17.95% |
| 9 | Chicago, IL | 17.5% |
| 10 | Austin, TX | 17% |
| 11 | Houston, TX | 17% |
| 12 | Atlanta, GA | 16.9% |
| 13 | Nashville, TN | 16.75% |
| 14 | New Orleans, LA | 16.75% |
| 15 | San Antonio, TX | 16.75% |
| 16 | Moab, UT | 16.42% |
| 17 | San Francisco, CA | 16.25% |
| 18 | Seattle, WA | 16.17% |
| 19 | Gulf Shores, AL | 16% |
| 20 | Portland, OR | 16% |
| 21 | Washington, DC | 15.95% |
| 22 | Philadelphia, PA | 15.5% |
| 23 | Dallas, TX | 15% |
| 24 | Galveston, TX | 15% |
| 25 | Savannah, GA | 15% |
| 26 | New York, NY | 14.75% |
| 27 | Cape May, NJ | 14.63% |
| 28 | Park City, UT | 14.62% |
| 29 | Hot Springs, AR | 14.5% |
| 30 | Charleston, SC | 14% |
| 31 | Gatlinburg, TN | 14% |
| 32 | Los Angeles, CA | 14% |
| 33 | Miami Beach, FL | 14% |
| 34 | Scottsdale, AZ | 13.97% |
| 35 | San Diego, CA | 13.75% |
| 36 | Denver, CO | 13.65% |
| 37 | Kissimmee, FL | 13.5% |
| 38 | Osceola County, FL | 13.5% |
| 39 | Tampa, FL | 13.5% |
| 40 | Clark County, NV | 13.38% |
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.