Short-term rental & Airbnb taxes in Chicago, IL (2026)
Short-term rental guests in Chicago pay roughly 17.5% 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 |
|---|---|---|
| Chicago Hotel Accommodations TaxLicensed intermediaries (Airbnb, Vrbo) collect and remit on the host's behalf; hosts who take direct bookings must create a city tax account and remit themselves. | 4.5% | platform |
| Chicago Shared Housing SurchargeFunds supportive services for housing the homeless. Together with the Domestic Violence Surcharge it forms a 6% 'home share' surcharge on top of the 4.5% hotel tax (10.5% total city tax on gross rental charge). | 4% | platform |
| Chicago Domestic Violence SurchargeFunds housing and supportive services for domestic violence victims. | 2% | platform |
| Cook County Hotel Accommodations TaxAirbnb collects and remits for Chicago listings. | 1% | platform |
| Illinois Hotel Operators' Occupation Tax6% of 94% of gross receipts (effective rate about 5.64%). Since July 1, 2025 (PA 104-0006), short-term rental hosting platforms meeting the 're-renter' definition must collect and remit this state tax; hosts booking directly must register a state Hotel Operators' Occupation Tax account. | 6% | platform |
What will guests pay on a Chicago stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Chicago occupancy tax calculator
| Gross rent | $450.00 |
| Chicago Hotel Accommodations Tax (4.5%)· usually collected by platform | $20.25 |
| Chicago Shared Housing Surcharge (4%)· usually collected by platform | $18.00 |
| Chicago Domestic Violence Surcharge (2%)· usually collected by platform | $9.00 |
| Cook County Hotel Accommodations Tax (1%)· usually collected by platform | $4.50 |
| Illinois Hotel Operators' Occupation Tax (6%)· usually collected by platform | $27.00 |
| Total tax (17.5%) | $78.75 |
| Guest pays | $528.75 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Keep going
Verified July 10, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Chicago and your booking platform.