Short-term rental & Airbnb taxes in Portland, OR (2026)
Short-term rental guests in Portland pay roughly 16% 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 |
|---|---|---|
| Oregon Transient Lodging Tax (state)Applies to stays of 29 nights or fewer. Airbnb and other registered platforms collect and remit for platform bookings; direct-booking hosts remit to the Oregon Department of Revenue. | 1.5% | varies |
| City of Portland Transient Lodgings Tax5% to the City general fund, 1% to Travel Portland. Registered booking agents (Airbnb, Vrbo, etc.) collect and remit on hosts' behalf; hosts must still register with the Revenue Division within 15 days and self-remit (quarterly) for direct bookings. | 6% | varies |
| Multnomah County Transient Lodgings TaxAdministered with the City tax by the Portland Revenue Division (combined city+county 11.5%). Platforms collect for platform bookings; hosts remit for direct bookings. | 5.5% | varies |
| Portland Tourism Improvement District (TID) feeTID rose from 2% to 3% effective July 1, 2024 (made permanent by Council in December 2023, replacing the 1% Tourism and Hospitality Recovery Surcharge). Applies to STRs and booking agents; Airbnb itemizes it (historically as 2% TID + 1% surcharge). | 3% | varies |
| Portland Housing and Homelessness Fee (nightly fee on short-term rentals)Flat $4 per night per stay (not a percentage) for stays of 1-30 nights, under City Code Chapter 6.09 (amended by Ordinance 191957 effective Jan 1, 2025). Due from booking agents/intermediaries and STR hosts; Airbnb collects it as the 'Portland Affordable Housing Fee.' Funds affordable housing and homelessness initiatives. | 0% | varies |
What will guests pay on a Portland stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Portland occupancy tax calculator
| Gross rent | $450.00 |
| Oregon Transient Lodging Tax (state) (1.5%)· collection varies | $6.75 |
| City of Portland Transient Lodgings Tax (6%)· collection varies | $27.00 |
| Multnomah County Transient Lodgings Tax (5.5%)· collection varies | $24.75 |
| Portland Tourism Improvement District (TID) fee (3%)· collection varies | $13.50 |
| Portland Housing and Homelessness Fee (nightly fee on short-term rentals) (0%)· collection varies | $0.00 |
| Total tax (16%) | $72.00 |
| Guest pays | $522.00 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Keep going
Verified July 12, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Portland and your booking platform.