Short-term rental & Airbnb taxes in Phoenix, AZ (2026)
Short-term rental guests in Phoenix pay roughly 13.07% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| Tax | Rate | Who collects |
|---|---|---|
| Arizona state + Maricopa County transient lodging TPT (business code 025)Combined state (5.5% transient lodging classification) and Maricopa County excise rate per ADOR rate table effective 2026-01-01. Applies to stays under 30 days. Online lodging marketplaces (Airbnb/Vrbo) must collect and remit for platform bookings (hosts deduct that income with code 775); hosts remit directly for direct bookings. ADOR lists a separate Online Lodging Marketplace classification (code 325) with a 5.72% combined state/county rate for Maricopa for marketplace-remitted bookings. | 7.27% | varies |
| City of Phoenix hotel TPT (business code 044)Raised from 2.3% to 2.8% effective 2025-07-01 by Ordinance G-7369. Platform collects/remits for OLM bookings; host remits for direct bookings. | 2.8% | varies |
| City of Phoenix transient lodging additional tax (business code 144)Additional 3.00% city tax on transient lodging (stays under 30 days), in effect since 2016-01-01. Platform collects/remits for OLM bookings; host remits for direct bookings. Total combined rate on Phoenix STR stays is approximately 13.07%. | 3% | varies |
What will guests pay on a Phoenix stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Phoenix occupancy tax calculator
| Gross rent | $450.00 |
| Arizona state + Maricopa County transient lodging TPT (business code 025) (7.27%)· collection varies | $32.72 |
| City of Phoenix hotel TPT (business code 044) (2.8%)· collection varies | $12.60 |
| City of Phoenix transient lodging additional tax (business code 144) (3%)· collection varies | $13.50 |
| Total tax (13.07%) | $58.82 |
| Guest pays | $508.82 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 10, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Phoenix and your booking platform.