Texas Short Term Rental Taxes 2026: Rates by City

Short answer: every short term rental in Texas (any stay of 29 nights or fewer) owes the 6% state hotel occupancy tax, plus city and sometimes county hotel taxes that push the total to 15% to 17% in the major metros. Houston, Austin and San Antonio all land at 17%. Dallas, Fort Worth and Galveston land at 15%. Airbnb collects the state tax everywhere in Texas, but local collection is patchy: in Dallas and Fort Worth no platform collects the city tax, and in San Antonio the Bexar County share is still on you. Even where a platform pays everything, most cities still require you to register and file reports, including zero reports.

This guide covers the Texas hotel occupancy tax for short term rentals city by city, what Airbnb and Vrbo collect for you and what they do not, filing frequency, due dates, penalties, comptroller registration, and the federal income tax and property tax basics every Texas host should know. Every rate below was checked against the Texas Comptroller, the city finance pages and the platforms' own help centers in October 2026.

This article is general information, not legal or tax advice. Rates and filing rules change; confirm with the Comptroller, your city and a CPA before you file.

Texas short term rental taxes at a glance

City	State HOT	City HOT	County / venue HOT	Total tax rate	Who files the local tax
Houston	6%	7%	2% Harris County + 2% Sports Authority	17%	Airbnb and Vrbo collect all of it; owners on other channels file quarterly with Houston First and Harris County
Austin	6%	11% (9% + 2% venue)	None	17%	Platforms collect since April 1, 2025; owner still files a quarterly city report
San Antonio	6%	9% (7% + 2% convention center)	2% Bexar County (collected by the city)	17%	Airbnb and Vrbo collect the 9% city tax; owner files monthly and pays the county share
Dallas	6%	9%	None	15%	Owner only, monthly via MUNIRevs. No platform agreement
Fort Worth	6%	9%	None	15%	Owner, monthly via Localgov by the 25th
Galveston	6%	9%	None	15%	Airbnb and Vrbo collect; owner still files by the 20th, zero reports required

Sources: Texas Comptroller hotel occupancy tax page, city finance pages linked in each section, Airbnb's Texas occupancy tax article and Vrbo's U.S. tax collection list.

What is the Texas hotel occupancy tax?

Texas short term rental taxes come down to one tax with several layers: the hotel occupancy tax (HOT). If you own Texas short term rentals, the tax laws treat you the same way they treat hotel owners and hotel operators in the tourism and lodging industry. Under the city ordinances in most places, any individual or entity owning, operating, managing or controlling a place where members of the public obtain sleeping accommodations for a fee must collect the tax, file reports and remit occupancy tax. That covers hotels and motels, lodging houses, rooming houses, tourist homes, tourist courts and vacation rentals alike. In the Lone Star State, the guest pays the tax, but you are the one the Texas Comptroller's office and the local taxing authority hold responsible.

Texas does not have a separate "Airbnb tax." Short term rentals are taxed exactly like hotels under the hotel occupancy tax, usually shortened to HOT. The Comptroller's hotel tax FAQ says the tax covers hotels, motels, bed and breakfasts, and condominiums, apartments and houses rented for less than 30 consecutive days. Tax Code Section 156.001 defines a short term rental as renting all or part of a residential property to someone who is not a permanent resident, meaning a stay of 29 days or less.

There are three layers of hotel tax in Texas:

State hotel occupancy tax: 6%. Applies statewide to rooms costing $15 or more per day and is paid to the Texas Comptroller.
City (municipal) hotel tax. Cities can levy their own local hotel tax, generally up to 7%, plus up to 2% more for sports and community venue projects. Local hotel taxes apply to sleeping rooms costing $2 or more per day.
County and special district hotel tax. Some counties and special purpose districts add their own rate. Harris County is the best-known example in the short term rental world.

The Comptroller only collects the 6% state tax. Cities and counties collect their own local hotel taxes, which is why a Texas vacation rental owner can end up with two or three separate tax accounts for one property.

What the tax applies to

The tax applies to the room charge, and Airbnb applies it to the listing price including any cleaning fee. Austin's finance department says its 11% city tax applies to "all amounts charged to the guest related to the use, cleaning and readying of a room for occupancy," so cleaning fees are taxable in practice. Separately stated personal services that are not about readying the room can be excluded under city rules.

The 30-day exemption

Guests who stay 30 or more consecutive days are permanent residents and are exempt. Religious organizations, charitable and educational groups with a Comptroller exemption letter are also exempt from the state tax. Per the Comptroller, a guest who notifies you in writing before the stay that they intend to stay 30 days or more is exempt from the first day. A guest who does not notify you pays tax for the first 30 days and is exempt after that. This is why mid-term rentals of 30+ nights are often tax-free at both state and local level.

What Airbnb and Vrbo collect in Texas (and what they don't)

This is where most Texas hosts get caught. The platforms collect the state tax everywhere, but local collection depends on whether each city or county signed an agreement with each platform.

Airbnb

According to Airbnb's Texas help article, guests booking any Texas listing pay the 6% state hotel occupancy tax on the listing price plus cleaning fee for stays of 29 nights or fewer. Airbnb also collects local hotel tax in a specific list of cities and counties, including:

Houston (7% city)
Harris County (2% in incorporated areas or 7% in unincorporated areas, plus 2% Houston Sports Authority)
Austin (11%)
San Antonio (9% city)
Galveston (9%)
Plus a list of smaller cities such as Corpus Christi, El Paso, Irving, Plano, McKinney, League City, Jamaica Beach and Kyle

Dallas, Fort Worth and Bexar County do not appear on the list. Airbnb also charges guests Texas sales tax on its own service fee (6.25% state plus up to 2% local). That is a tax on Airbnb's fee, not on your rent, and you do not file it.

Vrbo

Vrbo has collected the 6% state tax since April 1, 2019. Its list of local Texas taxes includes Houston city HOT, Harris County HOT and Sports Authority HOT (from April 1, 2025), Austin (April 1, 2025), San Antonio city HOT (February 1, 2025), Galveston (August 1, 2021) and a set of smaller cities. Dallas, Fort Worth and Bexar County are not on Vrbo's list either.

Direct bookings, online travel companies and other channels

If you take bookings on your own website, through an online travel company that does not collect, through a property management system, or on a platform that has not agreed to collect, you collect and remit everything yourself, state tax included. The Comptroller is explicit: a property owner must collect and remit state HOT for rentals that are not made through a platform that has agreed to collect on their behalf. If you rent only through a collecting platform, you do not file state HOT, but you should still check your city and county rules.

Platform terms change, so check your payout and transaction reports each quarter and keep them. In an audit, the Comptroller tells owners to get their transaction history from the platform and give it to the auditor.

Airbnb's tax tool for taxes it doesn't collect

Many people search for a "short term rental tax collection tool." Airbnb offers a custom tax tool that lets hosts add a tax to the guest's total where Airbnb does not collect it, for example the Dallas 9% city tax or the Fort Worth city tax. That collects the applicable tax from the guest, but you still file the return and remit taxes to the city yourself.

Houston short term rental taxes: 17%

Houston has the highest city hotel occupancy taxes stack in the state among large metros because the county adds its own local hotel occupancy layer.

Houston's hotel tax stack is the clearest example of how layered Texas lodging taxes are. The Comptroller uses Houston as its own example: 6% state, 7% City of Houston, 2% Harris County and 2% Harris County-Houston Sports Authority, a 17% total.

City of Houston (7%): administered by Houston First. Reports and payments are due quarterly, by the last day of the month after each quarter.
Harris County and Sports Authority (2% + 2%): filed with the Harris County Tax Office on a quarterly report. Due dates are April 30, July 31, October 31 and January 31. New owners register using the county's new owner information form.
Platforms: Both major platforms collect state, city and county tax in Houston.

Houston's new short term rental ordinance also ties registration to taxes. The city's STR hotel occupancy tax page says registrants who list only on Airbnb check a box attesting to that, because Airbnb remits all HOT. Vrbo hosts submit Vrbo's stay tax report. Anyone using other channels must show proof of HOT payment to Houston First. The annual Houston registration certificate is $275 per property. For the full ordinance, see our Houston short term rental laws guide.

Dallas short term rental taxes: 15%, owner-filed

Dallas is the city where hosts most often owe money without realizing it. The city's hotel tax is 9% of room receipts on top of the 6% state tax, for 15% total. The Dallas City Controller's STR tax page states plainly that the city does not have a collection agreement with any platform, including Airbnb and Vrbo. The owner, operator or manager must register the property and pay.

Registration: every STR needs a hotel tax registration form on file, done online through dallas.munirevs.com.
Filing: monthly. Reports and payments are due by the 15th of the following month (January collections are due February 15).
Zero reports: required. A month with no tax due still needs a "Zero Amount Due" filing.
Timely discount: 1% of tax due if postmarked or paid by the 15th.
Penalties: 10% annual interest starts the day after the due date. Effective February 1, 2026, tax unpaid three months after the due date gets a 15% penalty on top.

On the zoning side, Dallas's 2023 rules restricting STRs in residential areas have been blocked by a court injunction since December 2023, and the case is before the Texas Supreme Court. Short term rentals operate legally in Dallas today, but taxes are owed regardless. Details are in our Dallas short term rental laws guide.

Austin short term rental taxes: 17%

Austin's city hotel occupancy tax is 11 percent: a 9% occupancy tax plus a 2% venue project tax. Add the 6% state tax and guests pay 17%.

Platforms: starting April 1, 2025, platforms that take payment for a short term rental must collect and remit Austin's hotel tax for operators who use them. Both big platforms collect the 11%.
Owner filing: you still file a quarterly city report through Austin Financial Services, showing your room receipts and how much tax each platform collected for you.
Due dates: last day of the month after the quarter: April 30, July 31, October 31 and January 31. A report is required even when receipts are zero.
Penalties: 5% of tax due if late, another 5% after 60 days, plus 10% annual interest.
License link: the city checks that your quarterly HOT reports were filed when you renew your STR license.

Source: City of Austin hotel occupancy taxes. Licensing rules are in our Austin short term rental laws guide.

San Antonio short term rental taxes: 17%

The City of San Antonio publishes a 9% city hotel tax (7% general plus 2% for the Convention Center expansion), and the city also collects 2% for Bexar County. With the 6% state tax, the total is 17%. Older guides list Bexar County at 1.75%; the city's page now shows 2%.

Platforms: Airbnb and Vrbo collect the 9% city tax and the 6% state tax. Neither lists the Bexar County share, so the owner collects and pays that portion.
Filing: monthly, online through the city's contractor Neumo (hoteltaxonline.com). Reports and payment are due by the last day of the month after the reporting period. Enter "0" for a month with no revenue.
Penalties: 5% once the tax is late into the second month after the period, another 5% in the third month, minimum $5, plus 10% annual interest.
Records: keep books and records at least 4 years.

More on permits and density rules in our San Antonio Airbnb laws guide.

Fort Worth short term rental taxes: 15%

Fort Worth's hotel occupancy tax is 9% of the room charge, for 15% with the state tax. Neither major platform lists Fort Worth among the cities where it collects local tax, so owners collect and file the city share.

Filing: monthly through the city's Localgov system, due by the 25th of the following month.
Zero filings: required for every period, even with $0 tax.
Penalty: 15% of total tax owed if the return or payment is not in by the 25th, plus interest.

Fort Worth also prohibits STRs in most residential zoning districts, and that ban was upheld on appeal. Check zoning before you buy. See our Fort Worth Airbnb laws guide.

Galveston short term rental taxes: 15%

Galveston charges a 9% city hotel tax, for 15% total. Galveston's city council required Airbnb and Vrbo to collect the local tax in August 2021, and both still do. The catch is the paperwork:

Registration: every rentable unit needs its own GVR number. The annual registration fee is $250, renewals run December 1 to 31, and unrenewed listings are reported to platforms for removal.
Filing: through the city's Rentalscape portal, due by the 20th of the month after the period. Properties with no more than $500 a month or $1,500 a quarter in tax may file quarterly (April 20, July 20, October 20, January 20).
Zero reports: required even when Airbnb and Vrbo paid everything; you report the platform activity on the return.

Platform payments go to the city in one lump sum and are not posted to your account, so keep your reservation tax lines. Our Galveston short term rental laws guide covers the rest.

How to register and file the state hotel tax

If you take any bookings that a collecting platform does not handle, you need a state hotel occupancy tax account with the Texas Comptroller.

Step 1: Register with the Comptroller

Apply for a hotel occupancy tax permit with the Comptroller (the Texas Questionnaire for Hotel Occupancy Tax, Form AP-102, or the online application).

Step 2: Register with your city and county

Register separately with each local taxing authority: MUNIRevs in Dallas, Localgov in Fort Worth, Neumo in San Antonio, Austin Financial Services, Houston First and the Harris County Tax Office in Houston, Rentalscape in Galveston. Smaller cities often handle hotel tax in the finance department.

Step 3: Meet the filing and payment requirements

Item	Texas state HOT rule
Monthly due date	20th of the following month (April 20 for March)
Quarterly due date (if qualified)	20th of the month after the quarter (April 20 for Q1)
Late filing	$50 penalty per late report
Late payment	5% if 1 to 30 days late, 10% if more than 30 days late
Interest	Starts 61 days after the due date
Timely filing discount	1% of tax due, only on rentals you report yourself (not platform-collected ones)

Filing is through the Comptroller's Webfile system. Local due dates are different from the state date, so put each one on your calendar.

Local filing calendar for the major metros

Jurisdiction	Frequency	Due	Zero report?
Texas Comptroller	Monthly or quarterly	20th	Yes, if you hold a permit
Dallas	Monthly	15th	Yes
Fort Worth	Monthly	25th	Yes
San Antonio	Monthly	Last day of next month	Yes
Austin	Quarterly	Last day of month after quarter	Yes
Houston (Houston First)	Quarterly	Last day of month after quarter	Only if you have an account
Harris County	Quarterly	Apr 30, Jul 31, Oct 31, Jan 31	If registered
Galveston	Monthly (quarterly if small)	20th	Yes

Records, filing deadlines and late fees

Your tax obligations do not end when the guest pays. Keep complete and detailed records of every booking: nightly rate, cleaning fee, collected tax, which platform collected it, exemptions granted (with written notice from 30-day guests) and any reimbursements claimed. San Antonio requires 4 years of records, and auditors from the Texas Comptroller's office will ask for the same backup.

Miss filing deadlines and the late fees and interest penalties stack up fast. A report remains unfiled? That alone can trigger a penalty even when no tax was due, and a false report carries the same penalty as a late one in Austin. Most local municipalities expect you to submit taxes and required reports every period, so treat each due date monthly or each calendar quarter as fixed. If your city's hotel tax is levied for a venue project, Texas law requires a statement about it in a conspicuous location on the guest's bill or receipt, which platforms usually handle for you.

Revenue derived from these local occupancy tax payments funds tourism promotion, convention centers and the arts. That is why cities guard it, and why STR operators who ignore the rules see such violations pursued through audits rather than forgiven.

Common Texas STR tax mistakes

Assuming Airbnb pays everything. In Dallas, Fort Worth and the Bexar County share in San Antonio, it does not.
Skipping zero reports. Dallas, Fort Worth, San Antonio, Austin and Galveston all require them, and missing reports trigger penalties and can hold up license renewals.
Not taxing cleaning fees. Cleaning and readying the room is part of the taxable charge.
Forgetting direct bookings. Every direct or non-collecting booking owes the full state and local stack, collected by you.
Charging tax on 30+ night stays. Properly documented permanent residents are exempt.
Not keeping platform reports. You need them for audits, city returns and Houston's registration.

Income tax on short term rental income in Texas

Texas has no state personal income tax, so your rental profit is taxed only at the federal level. A few federal rules matter most for vacation rental owners.

The 14-day rule

Per IRS Tax Topic 415, if you use a home as a residence and rent it for fewer than 15 days in the year, you do not report the rental income and do not deduct rental expenses. Hosting during a big event like a major Houston or Austin festival weekend can fall under this rule. Note: this is a federal income tax rule only. The hotel occupancy tax still applies to every night.

The flip side: you are treated as using the home as a residence if your personal use exceeds the greater of 14 days or 10% of the days it is rented at a fair price. Then you must split expenses between personal and rental use, and rental deductions cannot exceed rental income.

Schedule E vs Schedule C

Most short term rental owners report income and expenses on Schedule E, which is not subject to self-employment tax. If you provide substantial services mainly for the guest's convenience, such as regular cleaning during stays, meals or concierge-style services, the activity looks more like a hotel business and is reported on Schedule C, where self-employment tax applies. Normal turnover cleaning and supplying linens generally does not count as substantial services.

Deductions

Typical deductions include mortgage interest, property taxes, insurance, utilities, repairs, cleaning, supplies, platform and management fees, and depreciation on the building and furniture. For deeper dives see our guides to the short term rental tax loophole and deducting rental furniture in Texas. Applicable laws change often, and local hosts in the same city can land on different schedules, so talk to a CPA before choosing a strategy.

Property tax on a Texas short term rental

Texas makes up for no income tax with property taxes, assessed by your county appraisal district and paid to local taxing units. Two points matter for STR owners:

The homestead exemption is for your principal residence. A dedicated vacation rental generally does not qualify, so budget for the full assessed value.
Furniture and equipment used to produce income can be business personal property. Check with your appraisal district about rendition requirements.

Property tax is often the single largest fixed cost of a Texas rental. Our breakdown of the cost of running an Airbnb in Texas puts it next to cleaning, utilities and fees.

Worked example: one booking in Dallas vs Houston

Take a 3-night stay at $200 per night plus a $150 cleaning fee: $750 of taxable charges.

Houston, booked on Airbnb: 17% = $127.50 in tax. Airbnb collects and remits all of it; you have nothing to remit for that booking.
Dallas, booked on Airbnb: 15% = $112.50. Airbnb collects and remits the $45 state share. The $67.50 city share is yours to collect (through Airbnb's tax tool or your pricing) and to remit by the 15th of next month through MUNIRevs.
Dallas, booked direct: you collect all $112.50 and file both the state and city returns.

If you forget to collect the Dallas city share, it comes out of your payout: 9% of gross room revenue is real money on a full year of bookings.

Let a manager handle Texas hotel taxes

Hotel tax compliance is one of the least visible parts of running a vacation rental in Texas and one of the easiest to get wrong. Surge manages short term rentals in Texas and Florida, including tax registration, monthly and quarterly HOT filings, platform reconciliation and zero reports, with full service starting at 15%. See our Texas Airbnb management page or the city pages for Houston, Dallas, Austin, San Antonio, Fort Worth and Galveston. For the wider rules, start with our Texas Airbnb laws overview or how to start an Airbnb in Texas.

Frequently asked questions

What is the hotel occupancy tax rate in Texas?

The state hotel occupancy tax rate is 6% of the room price. Cities, counties and venue districts add local rates, so the total in major Texas metros is 15% (Dallas, Fort Worth, Galveston) to 17% (Houston, Austin, San Antonio).

Do I have to pay hotel tax on an Airbnb in Texas?

Yes. Short term rentals of 29 nights or fewer owe state and local hotel tax. Airbnb collects the 6% state tax on every Texas booking and local tax in cities like Houston, Austin, San Antonio and Galveston, but not in Dallas or Fort Worth.

Does Airbnb collect Dallas hotel occupancy tax?

No. The City of Dallas says it has no collection agreement with any platform, including Airbnb and Vrbo. Owners register on MUNIRevs, file and pay applicable tax monthly by the 15th.

How much is hotel tax in Houston?

17%: 6% state, 7% City of Houston, 2% Harris County and 2% Harris County-Houston Sports Authority. Airbnb and Vrbo collect all four layers.

What is the hotel occupancy tax in San Antonio?

17%: 6% state, 9% city and 2% Bexar County, which the city collects. Platforms collect the state and city portions, so owners typically pay the Bexar County share and file monthly.

Do I need a Texas Comptroller permit if I only use Airbnb?

If every booking goes through a platform that has agreed to collect state HOT, the Comptroller says you are not required to collect and remit the state tax. You still need to check city and county rules, and you need a permit as soon as you take a direct or non-collecting booking.

What are the penalties for filing Texas hotel tax late?

For the state tax: $50 per late report, 5% of tax if paid 1 to 30 days late, 10% after 30 days, and interest from day 61. Cities add their own penalties, such as Fort Worth's 15% and Dallas's 15% after three months.

Do I pay hotel tax on stays of 30 days or longer?

No. Guests who stay 30 or more consecutive days are exempt as permanent residents. If they tell you in writing beforehand, they are exempt from day one.

Is short term rental income taxed in Texas?

Not by the state, because Texas has no personal income tax. It is taxed federally, usually on Schedule E, or on Schedule C if you provide substantial hotel-like services. Rentals of fewer than 15 days a year in a home you use as a residence are not reported under the IRS 14-day rule.