Utah Vacation Rental Tax Calculator

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

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Tax Types

What Taxes Apply to Utah Short-Term Rentals?

Utah 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

Utah applies its state sales tax to short-term rental stays — currently at a base rate that contributes to combined lodging rates of 13.86%. Cities may add local sales tax on top.

Occupancy / Transient Lodging Tax

Utah's lodging/occupancy tax is the primary STR-specific tax. Combined rates reach 13.86% in Salt Lake City and 12.6% in Park City. This includes state, county, and city-level components.

Tourism / Convention Center Tax

While Utah doesn't have a prominent statewide tourism tax, some cities and resort areas may levy additional tourism development or marketing district assessments of 1–3%.

Federal & State Income Tax

Net rental profit is subject to both federal income tax (10–37% in 2026) and Utah's state income tax at 4.65%. Reported on Schedule E (Form 1040). Deduct expenses like mortgage interest, repairs, and depreciation.

Property Tax

Utah's average effective property tax rate is 0.63%. Assessed annually on market value. STRs may face higher assessments in some jurisdictions.

Important

Does Airbnb Collect and Remit Taxes in Utah?

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

Airbnb collects Utah's state-level lodging tax in most jurisdictions.
In Salt Lake City and Park City: 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 Utah tax obligations. Verify with your local tax authority.

Compliance

Do You Need a Tax Permit in Utah?

In most Utah jurisdictions, yes. Common permits and registrations required:

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

Consequences of non-compliance

5–25% penalties on unpaid taxes in Utah

Revocation of rental permit

Liens on your property

Tax Overview

Short-Term Rental Taxes in Utah

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

State transient room tax: 4.7%

Local resort/tourism taxes: 3–8%

State income tax: 4.65% flat

Property tax rate: ~0.63%

City Breakdown

Lodging Tax Rates by City in Utah

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

CityCombined Rate

Salt Lake City

4.7% state + 1.25% county + 4.5% city + 3.41% transit

13.86%

Park City

4.7% state + 4.9% city + 3% resort

12.6%

Moab

4.7% state + combined local

12.35%

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

FAQs About Utah Vacation Rental Taxes

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

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