Short-term rental & Airbnb taxes in Tucson, AZ (2026)
Short-term rental guests in Tucson pay roughly 16.05% 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 transaction privilege tax — transient lodging (state, class 025)Applies to stays under 30 days. An online lodging marketplace (Airbnb/Vrbo) registered with ADOR collects and remits on platform bookings (host deducts that income with code 775); hosts collect and remit on direct bookings. | 5.5% | varies |
| Pima County transient lodging tax (transportation excise)Reported with the state as a combined 6.05% rate for Pima County under class 025. Pima County's separate 6% county bed tax applies only in unincorporated areas, not inside Tucson city limits. | 0.55% | varies |
| City of Tucson — Transient, Non-Hotel Short Term Rental tax (business code 544)New rate created by Ordinance 12215 for vacation/short-term rentals not classified as hotels for property taxation, effective March 1, 2026. Replaces the prior structure (6% city hotel-class rate plus $4/night bed surtax — the surtax was reduced to $0 effective the same date by Ordinance 12218). Collected by the platform for OLM bookings, by the host for direct bookings. | 10% | varies |
What will guests pay on a Tucson stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Tucson occupancy tax calculator
| Gross rent | $450.00 |
| Arizona transaction privilege tax — transient lodging (state, class 025) (5.5%)· collection varies | $24.75 |
| Pima County transient lodging tax (transportation excise) (0.55%)· collection varies | $2.48 |
| City of Tucson — Transient, Non-Hotel Short Term Rental tax (business code 544) (10%)· collection varies | $45.00 |
| Total tax (16.05%) | $72.23 |
| Guest pays | $522.23 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 21, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Tucson and your booking platform.