Short-term rental & Airbnb taxes in Salt Lake City, UT (2026)
Short-term rental guests in Salt Lake City pay roughly 15.52% 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 state & local sales tax (Salt Lake City rate)Combined rate for Salt Lake City (loc. code 18-122) effective July 1, 2026 per Utah State Tax Commission rate chart. Airbnb and other marketplace platforms collect and remit Utah sales and lodging taxes for platform bookings; hosts must register and remit on direct bookings. | 8.45% | varies |
| Salt Lake County transient room tax (TRT)County-wide TRT (TR column) for Salt Lake City per Utah Tax Commission 'other taxes' rate chart effective July 1, 2026. Applies to stays under 30 consecutive days. | 4.25% | varies |
| Utah state transient room taxState transient room tax (SR column) shown for Salt Lake City on the official rate chart effective July 1, 2026. Note: Airbnb's Utah help page still lists the older 0.32% state rate. | 1.32% | varies |
| Salt Lake City municipal transient room taxMunicipal TRT (TM column) per official rate chart effective July 1, 2026. | 1% | varies |
| Tourism transient room taxTT column per official rate chart; combined transient room rate for Salt Lake City is 7.07%, which stacks on the 8.45% combined sales tax for a total lodging tax burden of approximately 15.52%. | 0.5% | varies |
What will guests pay on a Salt Lake City stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Salt Lake City occupancy tax calculator
| Gross rent | $450.00 |
| Utah combined state & local sales tax (Salt Lake City rate) (8.45%)· collection varies | $38.03 |
| Salt Lake County transient room tax (TRT) (4.25%)· collection varies | $19.13 |
| Utah state transient room tax (1.32%)· collection varies | $5.94 |
| Salt Lake City municipal transient room tax (1%)· collection varies | $4.50 |
| Tourism transient room tax (0.5%)· collection varies | $2.25 |
| Total tax (15.52%) | $69.84 |
| Guest pays | $519.84 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 21, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Salt Lake City and your booking platform.