Texas Stay Tax

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Galveston, Texas short-term rental hotel tax

Galveston 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. Galveston 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%Source: galvestontx.gov — source for City hotel tax rate
What the source says
Tax Due (9% of Line 3)
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 Galveston County hotel tax that applies inside the City of Galveston 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: galvestontx.gov — source for Combined total rate
What the source says
Tax Due (9% of Line 3)

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
Yes. Airbnb collects the 9% city tax, but you still file zero reports.Source: galvestontx.gov — source for Airbnb
What the source says
In August 2021, the Galveston city council approved an ordinance requiring AirBnb and VRBO to collect and pay hotel occupancy tax for transactions that occur on their platforms.
Vrbo
Yes (since Aug 1, 2021), except for Integrated Property ManagersSource: galvestontx.gov — source for Vrbo
What the source says
VRBO does not collect or remit tax for Integrated Property Managers, which are property managers that use their own payment source.

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
Annual city STR registration ($250) with a GVR number per rentable unit, renewed by Dec 31Source: galvestontx.gov — source for Local registration / permit
What the source says
Registration must be renewed annually by December 31. The fee for registration to register your property is $250 for both new registrations and renewals.
Local filing frequency
Monthly; quarterly if tax is no more than $500 a month or $1,500 a quarterSource: galvestontx.gov — source for Local filing frequency
What the source says
Properties which do not generate more than $500 per month in taxes or $1,500 per quarter can report on a quarterly basis.
$0 returns required?
Yes, even when Airbnb or Vrbo paid the taxSource: galvestontx.gov — source for $0 returns required?
What the source says
The City of Galveston does require you to file zero-dollar reports, even when no tax is due and/or if an online platform like Airbnb and Vrbo are collecting and remitting HOT on your behalf.
Local due date
20th of the month after the period (quarterly: Apr 20, Jul 20, Oct 20, Jan 20)Source: galvestontx.gov — source for Local due date
What the source says
STR Owners must file their tax reports by the 20th of the month following the reporting period. ... Quarterly due dates are April 20th, July 20th, October 20th, and January 20th.
Late penalty
15% of tax due if payment is 90 or more days lateSource: galvestontx.gov — source for Late penalty
What the source says
Add 15% of tax due (Line 4) if payment is 90+ days late
Interest
10% a year, counted per day lateSource: galvestontx.gov — source for Interest
What the source says
Interest: Multiply tax due (Line 4) by .10 and by the number of days past due then divide by 365
Filing portal
City of Galveston online reporting and paying serviceSource: galvestontx.gov — source for Filing portal
What the source says
You can access your account 24/7.
Ordinance
Galveston Ordinance 15-012 (registration and HOT) and Ordinance 21-021 (GVR number in ads)Source: galvestontx.gov — source for Ordinance
What the source says
Failure to comply with the STR registration or HOT payment requirements as outlined in Ordinance 15-012 is a Class C misdemeanor offense

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