Pennsylvania Short-Term Rental Laws by City (2026)
Short-term rental rules in Pennsylvania 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 3 Pennsylvania cities (3 human-verified against official sources), with each city's legal status, permit cost, and last-verified date.
Statewide short-term rental rules in Pennsylvania
Pennsylvania has no statewide short-term rental license, registration, or permit, and no law preempting local regulation — cities, boroughs, and townships control STRs through zoning under the Municipalities Planning Code, and the PA Supreme Court's 2019 Slice of Life decision let a township exclude purely transient rentals from a single-family residential district. The main statewide obligation is tax: a 6% state hotel occupancy tax (plus a 1% state-administered local tax in Allegheny County and Philadelphia) applies to stays under 30 days, and since Act 109 of 2018 booking platforms like Airbnb and Vrbo must collect and remit it. A first-of-its-kind statewide registration framework (HB 2303) was introduced in March 2026 but remains in committee. City and county rules apply on top of state law — check your local market's page.
Full statewide rules: permits, taxes & enforcement
Pennsylvania has no statewide short-term rental license, registration, or permit, and no law preempting local regulation — cities, boroughs, and townships control STRs through zoning under the Municipalities Planning Code, and the PA Supreme Court's 2019 Slice of Life decision let a township exclude purely transient rentals from a single-family residential district. The main statewide obligation is tax: a 6% state hotel occupancy tax (plus a 1% state-administered local tax in Allegheny County and Philadelphia) applies to stays under 30 days, and since Act 109 of 2018 booking platforms like Airbnb and Vrbo must collect and remit it. A first-of-its-kind statewide registration framework (HB 2303) was introduced in March 2026 but remains in committee. 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 8 official sources. How we verify data
Pennsylvania statewide STR rules at a glance
| Legal status | Allowed, no permit required |
|---|---|
| Permit required | No |
| Total occupancy taxes | ~7% of gross revenue |
| Insurance | No statewide insurance mandate for short-term rentals; the 2025 Joint State Government Commission study notes Pennsylvania does not require homeowners to carry property insurance at all. Pending HB 2303 would require $500,000 liability coverage for non-owner-occupied 'vacation rental' and 'corporate' operator tiers if enacted. |
| Enforcement | State-level enforcement is limited to tax administration by the Department of Revenue (audits, assessments, penalties and interest on unremitted hotel occupancy tax). |
| Current rules effective | 2019-01-22 |
State law & local authority
No statewide preemption: Pennsylvania leaves STR regulation entirely to its 2,560 municipalities, which act through zoning ordinances authorized by the Municipalities Planning Code (Act 247 of 1968). Localities may permit, restrict, cap, or effectively prohibit STRs. In Slice of Life, LLC v. Hamilton Township Zoning Hearing Board (April 26, 2019), the PA Supreme Court held that purely transient rental of a house is not a permitted use in a residential district limited to single-family use by a 'single housekeeping unit,' strengthening municipalities' hand against investor-owned STRs even without STR-specific ordinances. Pending HB 2303 (2026) would add statewide county registration but expressly preserves local zoning authority, including bans.
State-level taxes
| Tax | Rate | Who collects |
|---|---|---|
| Pennsylvania Hotel Occupancy TaxApplies to rentals of rooms, apartments, and houses to the same person for fewer than 30 days (72 P.S. § 7210; 61 Pa. Code § 38.1). Since Act 109 of 2018 (effective Jan. 22, 2019), booking agents such as Airbnb and Vrbo must charge, collect, and remit the tax on both the room charge and their accommodation fee; hosts booking directly must collect and remit themselves via myPATH. | 6% | platform |
| State-administered local hotel occupancy tax (Allegheny County and Philadelphia only)An additional 1% local hotel tax on the state tax base, collected by the Department of Revenue alongside the 6% state tax, applies only in Allegheny County and Philadelphia. Separately, nearly all counties impose their own county hotel room rental taxes (roughly 3%-7% in most counties, up to 8.5% aggregate in Philadelphia; local-level, remitted to county treasurers) — those are covered on local market pages. | 1% | platform |
Enforcement & penalties
State-level enforcement is limited to tax administration by the Department of Revenue (audits, assessments, penalties and interest on unremitted hotel occupancy tax). All operational enforcement — zoning, permits, occupancy limits, nuisance — happens at the municipal/county level.
No STR-specific state penalties exist today; standard Department of Revenue penalties and interest apply to uncollected or unremitted hotel occupancy tax. Pending HB 2303 would impose penalties for operating unregistered STRs and for platforms listing unpermitted properties, but it has not been enacted.
Statewide sources
- PA Department of Revenue — Hotel Occupancy Tax: Booking Agents (Act 109 of 2018)retrieved July 11, 2026
- PA Department of Revenue — Home-sharing/Third-party Broker Rentalsretrieved July 11, 2026
- 61 Pa. Code § 38.1 — Imposition and computation of taxretrieved July 11, 2026
- Pennsylvania General Assembly — House Bill 2303 (2025-2026 Regular Session)retrieved July 11, 2026
- Joint State Government Commission — The Short-Term Rental Industry in Pennsylvania: A Staff Study (March 2025)retrieved July 11, 2026
- Slice of Life, LLC v. Hamilton Township Zoning Hearing Board, 207 A.3d 886 (Pa. 2019) — opinionretrieved July 11, 2026
- PA House Democratic Caucus — Legislation to reform short-term rentals introduced in state House (HB 2303)retrieved July 11, 2026
- StaySTRA — Pennsylvania Is Writing the Nation's First Statewide STR Framework: What HB 2303 Actually Does (industry analysis)retrieved July 11, 2026
| City | Status | Permit fee | Last verified |
|---|---|---|---|
| Harrisburg | Unregulated | None | July 21, 2026 |
| Philadelphia | Permit required | $150 | July 12, 2026 |
| Pittsburgh | Permit required | $16 | July 21, 2026 |
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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.