Louisiana Short-Term Rental Laws by City (2026)
Short-term rental rules in Louisiana are set city by city — a property that is legal to rent nightly in one town can be prohibited a few miles away. The table below covers 2 Louisiana cities (2 human-verified against official sources), with each city's legal status, permit cost, and last-verified date.
Statewide short-term rental rules in Louisiana
Louisiana has no statewide short-term rental license or permit and does not preempt local regulation — cities and parishes (New Orleans, Baton Rouge, Lafayette, etc.) set their own STR rules under home rule. At the state level the rules are mostly about taxes: a 5% state sales tax applies to stays under 30 nights, and since Act 82 of 2025 booking platforms like Airbnb and Vrbo are 'accommodations intermediaries' (marketplace facilitators) that must collect state sales tax and, from January 1, 2026, remit state-administered and local occupancy taxes through the Louisiana Sales and Use Tax Commission for Remote Sellers. Hosts who take direct bookings must register with the Louisiana Department of Revenue (free) and file returns; the state's only STR-specific operational rule is a ban on cameras except in common areas with posted notice (R.S. 21:61). City and county rules apply on top of state law — check your local market's page.
Full statewide rules: permits, taxes & enforcement
Louisiana has no statewide short-term rental license or permit and does not preempt local regulation — cities and parishes (New Orleans, Baton Rouge, Lafayette, etc.) set their own STR rules under home rule. At the state level the rules are mostly about taxes: a 5% state sales tax applies to stays under 30 nights, and since Act 82 of 2025 booking platforms like Airbnb and Vrbo are 'accommodations intermediaries' (marketplace facilitators) that must collect state sales tax and, from January 1, 2026, remit state-administered and local occupancy taxes through the Louisiana Sales and Use Tax Commission for Remote Sellers. Hosts who take direct bookings must register with the Louisiana Department of Revenue (free) and file returns; the state's only STR-specific operational rule is a ban on cameras except in common areas with posted notice (R.S. 21:61). City and county rules apply on top of state law — check your local market's page.
Reviewed by the STR Rule Watch research team against 9 official sources. How we verify data
Louisiana statewide STR rules at a glance
| Legal status | Allowed, no permit required |
|---|---|
| Permit required | No |
| Renewal | No renewal required |
| Total occupancy taxes | ~5% of gross revenue |
| Insurance | No statewide STR insurance mandate. |
| Enforcement | State enforcement is tax enforcement: LDR and the Louisiana Sales and Use Tax Commission for Remote Sellers administer registration, filing, and audit; registered operators must file returns every assigned period even with zero income. |
| Current rules effective | 2026-01-01 |
State law & local authority
No preemption: Louisiana has no statute limiting local STR regulation, and home-rule municipalities and parishes regulate STRs freely — including permits, caps, residency requirements, and outright bans in some zones. Bills to change the balance have repeatedly failed: 2024 HB 518 (fines up to $1,500 per booking on platforms that book unpermitted STRs) passed the House but died; 2025 HB 469 (codifying local authority to permit and inspect STRs) died in committee; 2025 SB 225 (statewide prohibition on unlicensed STRs plus a private right of action for neighbors) passed the Senate 29-7 but died in the House Civil Law committee. The practical constraint on cities is federal case law, not state law: Hignell-Stark v. City of New Orleans (5th Cir. 2022) struck down an owner-residency requirement under the dormant Commerce Clause; Bodin v. City of New Orleans (E.D. La., Sept. 8, 2025) upheld nearly all of New Orleans' redesigned rules; but a second Fifth Circuit decision in Hignell-Stark (No. 24-30160, filed Oct. 7, 2025) reversed in part, holding the redesigned scheme's ban on business-entity permit holders violates equal protection, its advertising restrictions violate the First Amendment, and its operator-residency requirement violates the dormant Commerce Clause as to out-of-state residents.
State-level taxes
| Tax | Rate | Who collects |
|---|---|---|
| Louisiana state sales tax on sleeping-room rentals (stays under 30 days)Raised from 4.45% to 5% effective Jan. 1, 2025 by Act 11 of the 2024 Third Extraordinary Session; scheduled to drop to 4.75% on Jan. 1, 2030. Applies to the listing price including cleaning/guest fees. In Orleans and Jefferson parishes the state rate is 3% for establishments with 10+ rooms but remains 5% for 9 or fewer rooms (i.e., most STRs). Airbnb and other platforms collect it as marketplace facilitators/accommodations intermediaries (Act 82 of 2025, effective July 1, 2025); hosts taking direct bookings must register with LDR and remit themselves. | 5% | varies |
| State-administered occupancy taxes remitted by platforms via Remote Sellers CommissionNot a new statewide tax — a collection mandate. Beginning Jan. 1, 2026, accommodations intermediaries remitting sales tax to the La. Sales and Use Tax Commission for Remote Sellers must also remit hotel/motel occupancy taxes (state-administered district taxes such as the Louisiana Stadium & Exposition District and N.O. Exhibition Hall Authority taxes in Orleans/Jefferson, plus local occupancy taxes) to the commission (R.S. 47:340.1(G)). Local occupancy tax rates vary by parish (roughly 1-12%) and are covered on local pages. | 0% | platform |
Enforcement & penalties
State enforcement is tax enforcement: LDR and the Louisiana Sales and Use Tax Commission for Remote Sellers administer registration, filing, and audit; registered operators must file returns every assigned period even with zero income. LDR Revenue Information Bulletin 25-026 (Oct. 24, 2025) governs interim reporting where platforms split state sales tax from occupancy taxes pending the commission's systems transition. Operational enforcement (permits, inspections, fines against illegal STRs) happens entirely at the city/parish level.
No statewide STR-specific penalty scheme; standard tax penalties and interest apply for failure to register, collect, or remit sales/occupancy taxes. A guest recorded in violation of the camera-notice statute has a civil cause of action against the owner/lessor (R.S. 21, Ch. 2-A).
Statewide sources
- Louisiana Department of Revenue — FAQ: State sales tax rate for sleeping rooms, hotel rooms, and similar accommodationsretrieved July 10, 2026
- Résumé Digest, Act 82 (HB 374), 2025 Regular Session — accommodations intermediaries as marketplace facilitatorsretrieved July 10, 2026
- LDR Revenue Information Bulletin 25-026 — Room Rentals Using Accommodations Intermediaries (Oct. 24, 2025)retrieved July 10, 2026
- Enrolled Act No. 387 (HB 610), 2025 Regular Session — New Orleans STR platform tax itemizationretrieved July 10, 2026
- Louisiana Legislature — SB 225 (2025) bill history (statewide unlicensed-STR ban; died in House committee)retrieved July 10, 2026
- HB 518, 2024 Regular Session (original) — civil penalties on booking agents for non-compliant STR bookings (died)retrieved July 10, 2026
- La. R.S. 21:61 — Notice required for use of camera in short-term rental structures (Justia)retrieved July 10, 2026
- Airbnb Help Center — Occupancy tax collection and remittance in Louisianaretrieved July 10, 2026
- Hignell-Stark v. City of New Orleans, No. 24-30160 (5th Cir. Oct. 7, 2025) — opinionretrieved July 11, 2026
| City | Status | Permit fee | Last verified |
|---|---|---|---|
| Baton Rouge | Permit required | $100 | July 21, 2026 |
| New Orleans | Restricted | $500 | August 15, 2026 |
Don't see your city? Browse all covered cities or request coverage with a Pro account.
This page is informational only and is not legal, tax, or financial advice. Regulations change frequently — verify current requirements with each jurisdiction before operating. HOA and condo rules may prohibit short-term rentals regardless of city law.