Short-term rental & Airbnb taxes in Cincinnati, OH (2026)
Short-term rental guests in Cincinnati pay roughly 20.25% 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 |
|---|---|---|
| City of Cincinnati Short Term Rental Excise Tax (CMC Chapter 315)7% of all gross earnings from STR operation (including cleaning, service, and other fees); proceeds go to the city's Affordable Housing Trust Fund. Under a voluntary withholding contract effective 10/1/2019, Airbnb collects the tax from guests and remits it on hosts' behalf; for stays booked on all other platforms (e.g., Vrbo) the operator must file quarterly returns with the City Treasury and remit the 7% directly. Quarterly returns are due from all registered operators regardless of platform. | 7% | varies |
| Hamilton County Hotel Lodging Excise Tax6.5% county lodging tax plus 1.0% added effective December 1, 2023 (total 7.5%). Per the county, it applies only to establishments offering five or more sleeping accommodations, so a typical single-unit Cincinnati STR is NOT subject; STR operations reaching the 5-room threshold must collect it on guest bills and remit to the county. A 2023 county proposal to extend the tax to all STRs was not reflected in the county's published definition as of 2026-07-20. | 7.5% | host |
| Ohio state sales tax (on transient lodging)Ohio sales tax on lodging applies only to 'hotels' as defined in ORC 5739.01(M) — establishments with five or more rooms used for guest accommodation. Most single-unit Cincinnati STRs fall below this threshold and are not subject to state sales tax. The 5.75% state rate figure is corroborated by secondary sources; see confidence_notes. | 5.75% | host |
What will guests pay on a Cincinnati stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Cincinnati occupancy tax calculator
| Gross rent | $450.00 |
| City of Cincinnati Short Term Rental Excise Tax (CMC Chapter 315) (7%)· collection varies | $31.50 |
| Hamilton County Hotel Lodging Excise Tax (7.5%)· host remits | $33.75 |
| Ohio state sales tax (on transient lodging) (5.75%)· host remits | $25.88 |
| Total tax (20.25%) | $91.13 |
| Guest pays | $541.13 |
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 Cincinnati and your booking platform.