Short-term rental & Airbnb taxes in Hot Springs, AR (2026)
Short-term rental guests in Hot Springs pay roughly 14.5% 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 |
|---|---|---|
| Arkansas Gross Receipts (Sales) TaxAirbnb collects and remits on platform bookings ('6.5% of the listing price including any cleaning fee for reservations 29 nights and shorter'); hosts taking direct or other-channel bookings must register with and remit to the Arkansas Department of Finance and Administration. | 6.5% | varies |
| Arkansas State Tourism TaxApplies to stays of 29 nights or shorter; Airbnb collects on its bookings, otherwise host-remitted to Arkansas DFA. | 2% | varies |
| Garland County Sales TaxLocal sales/use tax; Airbnb collects local sales and use taxes on its bookings, otherwise host remits through the state DFA. | 1.5% | varies |
| City of Hot Springs Sales TaxLocal sales/use tax; combined state+local sales tax in Hot Springs is 9.5% (6.5% state + 1.5% county + 1.5% city). Airbnb collects on its bookings, otherwise host remits. | 1.5% | varies |
| Hot Springs Advertising & Promotion (A&P) Tax3% of the listing price including cleaning fees for stays of 29 nights or shorter. Airbnb has collected and remitted to the A&P Commission since June 2017 (first such agreement in Arkansas) and Vrbo since June 1, 2022 per local news reports; hosts must still register their STR property with the A&P Commission (hotsprings.org, which has a dedicated 'Short Term Rental Properties' registration system) and remit directly on bookings taken outside those platforms. STR tax filing questions: Emily Wilkerson, 501-620-5042. | 3% | varies |
What will guests pay on a Hot Springs stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Hot Springs occupancy tax calculator
| Gross rent | $450.00 |
| Arkansas Gross Receipts (Sales) Tax (6.5%)· collection varies | $29.25 |
| Arkansas State Tourism Tax (2%)· collection varies | $9.00 |
| Garland County Sales Tax (1.5%)· collection varies | $6.75 |
| City of Hot Springs Sales Tax (1.5%)· collection varies | $6.75 |
| Hot Springs Advertising & Promotion (A&P) Tax (3%)· collection varies | $13.50 |
| Total tax (14.5%) | $65.25 |
| Guest pays | $515.25 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 12, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Hot Springs and your booking platform.