Short-term rental & Airbnb taxes in Salem, OR (2026)
Short-term rental guests in Salem pay roughly 12.5% 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 |
|---|---|---|
| City of Salem Transient Occupancy Tax (TOT)9% of total gross rents including non-refundable charges such as cleaning and pet fees (SRC Chapter 37). The operator collects from guests and remits monthly to the City; transient lodging intermediaries (platforms) that collect payment also remit. Operators may withhold a 5% operator administrative fee from the net TOT due (SRC 37.150). | 9% | varies |
| Salem Tourism Promotion Area (TPA) Fee2% fee on the same taxable rents as the TOT, remitted monthly with the TOT return. Created by Ordinance Bill No. 16-19 (effective Jan 1, 2020) for hotels/motels and intermediary bookings; Ordinance Bill No. 4-26 (approved March 23, 2026) extended it to short-term rentals for stays booked starting May 1, 2026. The 5% operator administrative fee does not apply to the TPA. | 2% | varies |
| Oregon State Transient Lodging Tax1.5% of the amount charged for occupancy, filed quarterly with the Oregon Department of Revenue. Whoever collects payment for the occupancy (the provider/host, or an intermediary such as Airbnb/Vrbo when booked through the platform) is the transient lodging tax collector responsible for collecting and remitting. | 1.5% | varies |
What will guests pay on a Salem stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Salem occupancy tax calculator
| Gross rent | $450.00 |
| City of Salem Transient Occupancy Tax (TOT) (9%)· collection varies | $40.50 |
| Salem Tourism Promotion Area (TPA) Fee (2%)· collection varies | $9.00 |
| Oregon State Transient Lodging Tax (1.5%)· collection varies | $6.75 |
| Total tax (12.5%) | $56.25 |
| Guest pays | $506.25 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Keep going
Verified July 21, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Salem and your booking platform.