Airbnb Tax Guide: All 50 States

AL Moderate

Alabama

Income Tax: 5.0%

Lodging: 4%–6%

AK Low

Alaska

✓ No Income Tax

Lodging: Varies

AZ High

Arizona

Income Tax: 2.5%

Lodging: 5.5%+

AR Moderate

Arkansas

Income Tax: 4.4%

Lodging: 6.5%

CA Very High

California

Income Tax: 13.3%

Lodging: 10%–15%+

CO High

Colorado

Income Tax: 4.4%

Lodging: Sales tax + lodging surcharge

CT Moderate

Connecticut

Income Tax: 6.99%

Lodging: 15%

DE Low

Delaware

Income Tax: 6.6%

Lodging: 8%

FL Moderate

Florida

✓ No Income Tax

Lodging: 6%–12%+

GA Moderate

Georgia

Income Tax: 5.49%

Lodging: Sales tax + hotel/motel tax

HI Very High

Hawaii

Income Tax: 11%

Lodging: 10.25% TAT + 3% OTAT

ID Low

Idaho

Income Tax: 5.8%

Lodging: 8%

IL High

Illinois

Income Tax: 4.95%

Lodging: 6%–20%+

IN Low

Indiana

Income Tax: 3.23%

Lodging: 7%+

IA Moderate

Iowa

Income Tax: 5.7%

Lodging: Sales tax + hotel/motel tax

KS Low

Kansas

Income Tax: 5.7%

Lodging: 6.5%+

KY Low

Kentucky

Income Tax: 4.5%

Lodging: Sales tax + transient room tax

LA Moderate

Louisiana

Income Tax: 6.0%

Lodging: Sales tax + hotel occupancy

ME Moderate

Maine

Income Tax: 7.15%

Lodging: 9%

MD Moderate

Maryland

Income Tax: 5.75%

Lodging: 6%+

MA High

Massachusetts

Income Tax: 5.0%

Lodging: 5.7% state + local options

MI Low

Michigan

Income Tax: 4.25%

Lodging: 6% sales tax + local

MN Moderate

Minnesota

Income Tax: 9.85%

Lodging: 6.875%+

MS Low

Mississippi

Income Tax: 5.0%

Lodging: 7%

MO Moderate

Missouri

Income Tax: 4.95%

Lodging: 4.225%+

MT Low

Montana

Income Tax: 6.75%

Lodging: No sales tax

NE Low

Nebraska

Income Tax: 5.84%

Lodging: 5.5%+

NV Moderate

Nevada

✓ No Income Tax

Lodging: 13.38%–16%

NH Low

New Hampshire

✓ No Income Tax

Lodging: 8.5%

NJ Moderate

New Jersey

Income Tax: 10.75%

Lodging: 11.625%+

NM Moderate

New Mexico

Income Tax: 5.9%

Lodging: Gross receipts tax

NY Very High

New York

Income Tax: 10.9%

Lodging: 8.875%–14.75%

NC Low

North Carolina

Income Tax: 4.75%

Lodging: 6.75%–8%

ND Low

North Dakota

Income Tax: 2.5%

Lodging: 7%

OH Low

Ohio

Income Tax: 3.99%

Lodging: 5.75%+

OK Low

Oklahoma

Income Tax: 5.0%

Lodging: 4.5%+

OR Moderate

Oregon

Income Tax: 9.9%

Lodging: 1.5% state + local

PA Moderate

Pennsylvania

Income Tax: 3.07%

Lodging: Sales tax + hotel tax

RI Moderate

Rhode Island

Income Tax: 5.99%

Lodging: 13%

SC Moderate

South Carolina

Income Tax: 6.4%

Lodging: Sales tax + accommodations tax

SD Low

South Dakota

✓ No Income Tax

Lodging: 6.5%

TN Moderate

Tennessee

✓ No Income Tax

Lodging: Sales tax + occupancy tax

TX Moderate

Texas

✓ No Income Tax

Lodging: 6%–9%+

UT Moderate

Utah

Income Tax: 4.65%

Lodging: Sales tax + transient room tax

VT Moderate

Vermont

Income Tax: 8.75%

Lodging: 9%

VA Moderate

Virginia

Income Tax: 5.75%

Lodging: Sales tax + transient occupancy tax

WA Moderate

Washington

✓ No Income Tax

Lodging: Sales tax + lodging tax

WV Low

West Virginia

Income Tax: 6.5%

Lodging: 6%+

WI Moderate

Wisconsin

Income Tax: 7.65%

Lodging: 5%+

WY Very Low

Wyoming

✓ No Income Tax

Lodging: 4%