The Complete Oregon Airbnb Host Lodging Tax Guide: Airbnb Oregon Occupancy Tax Breakdown

Jumping into the Oregon Airbnb market? Before you welcome your first guest, it’s crucial to understand the complex world of lodging and occupancy taxes. Oregon’s tax system is layered, with state, county, and city taxes often stacked together so your guests could pay several different taxes on a single stay. Here’s a comprehensive guide to help you navigate these requirements and keep your hosting journey smooth and compliant.

State-Wide Lodging and Occupancy Taxes in Oregon

Oregon imposes a statewide lodging tax of 1.5% on all short-term rentals​. This tax funds state tourism programs and applies to all stays under 30 days (except certain exempt accommodations).

This tax applies to hotels and motels, bed and breakfasts, vacation rentals, campgrounds and RVs, and any dwelling using offered for temporary lodging. Revenue from this tax funds the Oregon Tourism Commission (Travel Oregon), supporting statewide tourism marketing and development

Does Airbnb or VRBO Collect and Remit Taxes in Oregon?

By law, both hosts and intermediaries (like Airbnb/VRBO) are required to collect and remit the 1.5% tax. The Oregon tax code defines a transient lodging intermediary as an entity that facilitates the sale of lodging and collects payment​. Whoever collects payment from the guest is responsible for remitting the tax​. So, if a booking platform collects the guest’s payment, it must remit the 1.5% state tax, usually by withholding it at checkout. Otherwise, the host must collect and remit it.

Hosts should verify with their local officials and preferred platforms how their chosen platform handles these taxes.

City and County-Specific Local Tax Requirements

In addition to the state’s 1.5% tax, many Oregon cities and counties impose their own lodging/occupancy taxes. These local rates vary widely and often fund local tourism promotion, city services, or special projects.

Example Lodging Tax Calculation For a Property in Portland:

A 3-night stay at $160 per night.

• Total nightly Rate: $160 x 3 = $480
• Cleaning Fee: $60
• Total Listing Price for a 3-night stay: ($160 × 3) + $60 = $540
• Oregon State Lodging Tax (1.5%): $540 x 0.015 = $8.1
• Portland Transient Lodgings Tax (6%): $540 x 0.06 = $32.4
• Multnomah County Transient Lodgings Tax (5.5%): $540 x 0.055 = $29.7
• Portland Tourism District Fee (3%): $540 x 0.03 = $16.2
• Nightly Fee on Short-term Rentals ($4/night): $4 x 3 nights = $12
• Total Tax Collected: $98.4
• Total Guest Payment: $540 + $98.4 = $638.4

Wrapping Things Up

By understanding and managing your lodging and occupancy tax obligations, you’ll keep your business compliant, your guests happy, and your hosting journey worry-free. You are ultimately responsible for compliance, so know your local rules and keep records of all taxes collected and remitted.

These tax ranges are meant for general information purposes. Local counties and even cities can have more specific rates that only apply to them. For this reason, we still highly recommend checking out the local STR regulations in your area or contacting local officials for more information.