Short-term rental & Airbnb taxes in Broken Bow, OK (2026)
Short-term rental guests in Broken Bow pay roughly 18.25% 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 |
|---|---|---|
| Oklahoma state sales taxApplies to lodging. Airbnb/Vrbo collect and remit as marketplace facilitators for platform bookings; hosts must register with the Oklahoma Tax Commission and remit for direct bookings. | 4.5% | platform |
| McCurtain County sales taxOTC COPO 4588. Collected by platforms with state sales tax for platform bookings; host-remitted for direct bookings. | 1.75% | platform |
| City of Broken Bow sales taxOTC COPO 4508 current rate chart shows 4%. (The Municode-codified levies total 3.25% — 2.5% under Sec. 48-23 plus 0.75% under Sec. 48-42 — the OTC chart is the current official rate.) Platform-collected for platform bookings. | 4% | platform |
| City of Broken Bow hotel occupancy (lodging) taxLevied by Sec. 48-111 (Ord. No. 308, 2001; rate per Ord. No. 317, 2004): 5% of the room charge per occupied room per night; stays over 30 days exempt. Newly administered by the Oklahoma Tax Commission effective January 1, 2026 (OTC 1Q26 rate chart: 'Broken Bow 0% to 5% Lodging New January 1, 2026'), so platforms now collect it as a state-administered local lodging tax; before 2026 operators remitted directly to the city clerk/treasurer by the 20th of each month. Hosts taking direct bookings must still collect and remit. | 5% | platform |
| McCurtain County lodging taxOTC-administered county lodging tax (COPO 4588, 3%). Under 68 O.S. § 1370.9 a county lodging tax is inapplicable within the corporate limits of a municipality that has levied its own lodging tax, so it should NOT apply inside Broken Bow city limits (the city levies its own 5%); it applies to STRs in unincorporated McCurtain County. A 2022 voter-approved increase to 5% was struck down by the Oklahoma Supreme Court on June 26, 2024, leaving the rate at 3%. | 3% | platform |
What will guests pay on a Broken Bow stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Broken Bow occupancy tax calculator
| Gross rent | $450.00 |
| Oklahoma state sales tax (4.5%)· usually collected by platform | $20.25 |
| McCurtain County sales tax (1.75%)· usually collected by platform | $7.88 |
| City of Broken Bow sales tax (4%)· usually collected by platform | $18.00 |
| City of Broken Bow hotel occupancy (lodging) tax (5%)· usually collected by platform | $22.50 |
| McCurtain County lodging tax (3%)· usually collected by platform | $13.50 |
| Total tax (18.25%) | $82.13 |
| Guest pays | $532.13 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 10, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Broken Bow and your booking platform.