Tax Obligations
Short-term rental hosts in Houston are subject to several tax obligations. Understanding these requirements is essential for compliance.
Tax Rate
13% Hotel Occupancy Tax (7% city + 6% state)
Platform Tax Collection
Major platforms like Airbnb and VRBO automatically collect and remit applicable taxes on behalf of hosts in Houston. However, hosts should verify that all required taxes are being collected and maintain their own records.
Permit Fees
In addition to ongoing tax obligations, hosts must pay $90 registration fee for their STR license, renewed annual.