Oregon Vacation Rental Tax Calculator

Estimate your property tax, lodging tax, federal & state income tax, and depreciation deductions for your Oregon vacation rental property.

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Tax Types

What Taxes Apply to Oregon Short-Term Rentals?

Oregon STR hosts are subject to several types of taxes. Understanding which ones apply — and who collects them — is the first step toward compliance.

Sales Tax

Oregon has no state sales tax. However, a 1.8% state transient lodging tax applies to all STR stays.

Occupancy / Transient Lodging Tax

Oregon's lodging/occupancy tax is the primary STR-specific tax. Combined rates reach 14.5% in Portland and 10.4% in Bend. This includes state, county, and city-level components.

Tourism / Convention Center Tax

Some Oregon cities levy additional tourism, convention center, or special district taxes that add 1–3% to your total rate. In Portland, the combined rate of 14.5% already includes these surcharges.

Federal & State Income Tax

Net rental profit is subject to both federal income tax (10–37% in 2026) and Oregon's state income tax at 8.75%. Reported on Schedule E (Form 1040). Deduct expenses like mortgage interest, repairs, and depreciation.

Property Tax

Oregon's average effective property tax rate is 0.97%. Assessed annually on market value. STRs may face higher assessments in some jurisdictions.

Important

Does Airbnb Collect and Remit Taxes in Oregon?

Airbnb has agreements to collect and remit taxes in Oregon — but coverage is not always complete.

Airbnb collects Oregon's state-level lodging tax in most jurisdictions.
In Portland and Bend: Airbnb may or may not collect all county/city taxes.
Rural areas: You're often fully responsible for all local tax collection.
Even where Airbnb collects, you may owe additional local levies or special district taxes.

Bottom line: Never assume Airbnb handles all your Oregon tax obligations. Verify with your local tax authority.

Compliance

Do You Need a Tax Permit in Oregon?

Yes. Oregon has significant STR regulation. Most jurisdictions require permits and licenses before you can operate.

State sales tax permit / seller's permit
City or county business license
Short-term rental operating permit
Lodging tax registration certificate
Zoning compliance certificate
Fire safety inspection certificate

Consequences of non-compliance

5–25% penalties on unpaid taxes in Oregon

Revocation of rental permit

Liens on your property

Tax Overview

Short-Term Rental Taxes in Oregon

Key tax facts every vacation rental host in Oregon should know.

No state sales tax

State transient lodging tax: 1.8%

City/county lodging taxes: 6–12% additional

State income tax: up to 9.9% (8.75% effective)

Property tax rate: ~0.97%

City Breakdown

Lodging Tax Rates by City in Oregon

Combined lodging/occupancy tax rates for major vacation rental markets in Oregon.

CityCombined Rate

Portland

1.8% state + 6% city + 2.5% county + 2.5% TID + 1.7% special

14.5%

Bend

1.8% state + combined local

10.4%

Cannon Beach

1.8% state + ~7% local

Rates are estimates based on 2024-2025 data. Always verify with your local tax authority.

FAQs About Oregon Vacation Rental Taxes

Common questions about short-term rental taxes, permits, and compliance in Oregon.

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