Short-term rental & Airbnb taxes in Houston, TX (2026)
Short-term rental guests in Houston pay roughly 17% 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 |
|---|---|---|
| Texas state hotel occupancy tax6% of the room cost per Texas Tax Code ch. 156. Airbnb and Vrbo collect and remit the state portion for bookings on their sites; hosts taking direct bookings must register with the Texas Comptroller and remit it themselves. | 6% | platform |
| City of Houston hotel occupancy taxAdministered by Houston First Corporation. Per Houston First, Airbnb has collected and remitted the city HOT for all Airbnb bookings since July 1, 2019, and HomeAway/Vrbo has done so for all bookings on its site since January 1, 2020. The city's ARA registration page exempts only Airbnb-only listings from providing HOT proof at registration; hosts taking direct bookings or using platforms other than Airbnb/Vrbo must register with Houston First and remit the city HOT themselves. | 7% | varies |
| Harris County hotel occupancy taxAdministered by the Harris County Tax Office; applies within Houston city limits (part of Houston's 17% combined rate). Platform collection varies — hosts should confirm whether their platform remits the county portion. | 2% | varies |
| Harris County-Houston Sports Authority hotel occupancy taxPart of Houston's 17% combined hotel occupancy tax; remitted through the Harris County Tax Office. Platform collection varies — hosts should confirm whether their platform remits this portion. | 2% | varies |
What will guests pay on a Houston stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Houston occupancy tax calculator
| Gross rent | $450.00 |
| Texas state hotel occupancy tax (6%)· usually collected by platform | $27.00 |
| City of Houston hotel occupancy tax (7%)· collection varies | $31.50 |
| Harris County hotel occupancy tax (2%)· collection varies | $9.00 |
| Harris County-Houston Sports Authority hotel occupancy tax (2%)· collection varies | $9.00 |
| Total tax (17%) | $76.50 |
| Guest pays | $526.50 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 12, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Houston and your booking platform.