Texas Stay Tax

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Dallas, Texas short-term rental hotel tax

Dallas County · Last checked Nov 2026

15%Combined hotel tax on a stay under 30 nights. 15% (6% state + 9% city)

Every Texas short-term rental owes the 6% state hotel tax. Dallas adds local tax on top. Below is who collects each part, whether Airbnb and Vrbo pay it for you, and how to file what they don't.

Local rates

City hotel tax rate
9% (Article V hotel tax plus Article VII additional hotel tax)Source: dallascityhall.com — source for City hotel tax rate
What the source says
shall collect HOT in the amount of 9% of net room receipts from their guests ... controlled by City Code Article V, Hotel Occupancy Tax, and Article VII, Additional Hotel Occupancy Tax.
County hotel tax rate
None foundUnconfirmed

We could not confirm this on an official page. Check with the city or county.

What the source says

We found no Dallas County hotel tax that applies inside Dallas city limits on an official page.

Venue / special district rate
No separate tax found on official pages.None found
Combined total rate
15% (6% state + 9% city)Source: dallascityhall.com — source for Combined total rate
What the source says
9% of net room receipts

Excludes any county tax (none found).

Do Airbnb and Vrbo collect the local tax?

Both platforms collect the 6% state tax on Texas stays. Local tax is a city-by-city question.

Airbnb
No. The city has no collection agreement with Airbnb or Vrbo.Source: dallascityhall.com — source for Airbnb
What the source says
Please note that the City does not have a collection agreement with any platform, such as Airbnb or VRBO. It is the responsibility of the owner, operator, or manager to register the property and pay the HOT.
Vrbo
No. The city has no collection agreement with Airbnb or Vrbo.Source: dallascityhall.com — source for Vrbo
What the source says
the City does not have a collection agreement with any platform, such as Airbnb or VRBO.

If you also book guests directly or on another site, you collect and file the tax on those stays yourself.

Local registration and filing

Local registration / permit
Free city registration, filed in MUNIRevs before your first reportSource: dallascityhall.com — source for Local registration / permit
What the source says
Every hotel (including STRs) is required to have a registration form on file with the City before beginning the reporting and payment process.
Local filing frequency
MonthlySource: dallascityhall.com — source for Local filing frequency
What the source says
HOT reports and payments are due to the City of Dallas by the 15th day of the month following the month in which the tax is collected.
$0 returns required?
Yes. A monthly report is due even with no rentals.Source: dallas.munirevs.com — source for $0 returns required?
What the source says
A monthly HOT report is due even if you have no rentals that month.
Local due date
15th of the following monthSource: dallascityhall.com — source for Local due date
What the source says
HOT reports and payments are due to the City of Dallas by the 15th day of the month following the month in which the tax is collected.
Late penalty
15% if not paid within 3 months of the due date (rule effective Feb 1, 2026)Source: dallascityhall.com — source for Late penalty
What the source says
Effective February 1, 2026, failure to pay the monthly HOT within three (3) months from the tax due date, will result in a penalty equal to 15% of the tax.
Interest
10% a year from the day after the due dateSource: dallascityhall.com — source for Interest
What the source says
Additionally, 10% annual interest will begin to accrue the first day after the tax due date. Penalties and interest cannot be waived or forgiven.
Filing portal
Dallas MUNIRevs

Open the filing portal for Dallas

Source: dallascityhall.com — source for Filing portal
What the source says
Please visit dallas.munirevs.com, and follow the steps below
Ordinance
Dallas City Code Chapter 44, Article V (Section 44-39) and Article VII (Section 44-56)Source: dallascityhall.com — source for Ordinance
What the source says
In accordance with City Code Article V, Hotel Occupancy Tax, Section 44-39 and Article VII, Additional Hotel Occupancy Tax, Section 44-56, delinquent HOT is subject to penalties and interest.

State hotel tax (all of Texas)

State hotel tax rate
6%Source: comptroller.texas.gov — source for State hotel tax rate
What the source says
The state hotel occupancy tax rate is 6 percent (.06) of the cost of a room.
Who collects it
Texas Comptroller of Public AccountsSource: comptroller.texas.gov — source for Who collects it
What the source says
The Comptroller's office collects and administers the 6 percent state hotel tax, while cities and counties are responsible for collecting their own local hotel taxes.
Platforms and the state tax
Platforms that agree to collect state tax for the owner must collect and remit it; otherwise the owner does.Source: comptroller.texas.gov — source for Platforms and the state tax
What the source says
If an STRP does not agree to collect state HOT on behalf of the property owner, the property owner is responsible for collecting and remitting state HOT to the Comptroller's office for their short-term rentals.
Airbnb and the state tax
Airbnb collects the 6% state taxSource: airbnb.com — source for Airbnb and the state tax
What the source says
Texas State Hotel Occupancy Tax: 6% of the listing price including any cleaning fee for reservations 29 nights and shorter in the State of Texas.
Vrbo and the state tax
Vrbo collects the 6% state taxSource: help.vrbo.com — source for Vrbo and the state tax
What the source says
Texas (state taxes only) State Hotel Occupancy Tax State of Texas under 30 nights April 1, 2019
State registration
Form AP-102, Hotel Occupancy Tax QuestionnaireSource: comptroller.texas.gov — source for State registration
What the source says
businesses that report the tax should send a completed Form AP-102, Hotel Occupancy Tax Questionnaire (PDF) to the Comptroller's local field office
State due date
20th of the month after the period (monthly, or quarterly if qualified)Source: comptroller.texas.gov — source for State due date
What the source says
Monthly: 20th day of the month following the end of each calendar month (for example, April 20 for March activity). Quarterly (if qualified): 20th day of the month following end of the calendar quarter
State late penalty and interest
$50 per late report; 5% if paid 1-30 days late; 10% if more than 30 days late; interest from day 61Source: comptroller.texas.gov — source for State late penalty and interest
What the source says
A $50 penalty is assessed on each report filed after the due date. If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed. If tax is paid over 30 days after the due date, a 10 percent penalty is assessed. ... Past due taxes are charged interest beginning 61 days after the due date.

Unconfirmed on this page