Short-term rental & Airbnb taxes in Park City, UT (2026)
Short-term rental guests in Park City pay roughly 14.62% 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 |
|---|---|---|
| Utah combined sales & use tax (Park City rate)Rate as of July 1, 2026 per Utah State Tax Commission chart (includes 4.85% state, local options, and 1.60% resort communities tax). Marketplace facilitators (Airbnb/Vrbo) collect and remit for platform bookings — the city states platforms 'will report the taxes on your behalf'; hosts taking direct bookings must register with the Utah State Tax Commission and remit themselves. | 9.55% | varies |
| Summit County transient room taxCounty-wide TRT on stays under 30 days (Utah Code 59-12-301). Collected by platforms for platform bookings; host remits on direct bookings via form TC-62T. | 3% | varies |
| Utah state transient room taxIncreased from 0.32% to 1.07% (HB 456, 2025; in effect by July 1, 2025 per Tax Commission rate charts). Collected by platforms for platform bookings. | 1.07% | varies |
| Park City municipal transient room taxMunicipal TRT (Utah Code 59-12-352). Combined transient-room add-on for Park City is 5.07%, bringing total tax on nightly rentals to roughly 14.62% on top of which no separate city lodging registration is needed if platforms remit. | 1% | varies |
What will guests pay on a Park City stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Park City occupancy tax calculator
| Gross rent | $450.00 |
| Utah combined sales & use tax (Park City rate) (9.55%)· collection varies | $42.98 |
| Summit County transient room tax (3%)· collection varies | $13.50 |
| Utah state transient room tax (1.07%)· collection varies | $4.82 |
| Park City municipal transient room tax (1%)· collection varies | $4.50 |
| Total tax (14.62%) | $65.79 |
| Guest pays | $515.79 |
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 Park City and your booking platform.