Ohio Short-Term Rental Sales Tax: Airbnb & Vrbo Rules 2026

Quick answer: In Ohio, short-term rentals under 30 consecutive days are subject to both Ohio sales tax (6.50%–8.00%) and local lodging excise taxes (typically 3%–6%). While Airbnb and Vrbo collect state sales tax on platform bookings, hosts who take direct bookings or operate in municipalities with uncollected local lodging taxes remain personally responsible for registration and remittance. Stays of 30 or more consecutive days are completely exempt.

The vacation rental market in Ohio—from Hocking Hills cabins and Lake Erie cottages to urban lofts in Columbus and Cleveland—has exploded. However, local governments and the Ohio Department of Taxation (ODT) have ramped up audits of short-term rental (STR) operators. The biggest risk for hosts is assuming that Airbnb "takes care of all taxes."

Here is the exact framework governing short-term rentals in Ohio, how the two tax layers stack, how to handle direct bookings, and how the 30-day exemption works.

The Two Layers of Ohio Short-Term Rental Tax

When a guest rents an apartment, house, or cabin in Ohio, the stay is subject to two distinct taxes:

graph TD
    A[Ohio Rental Stay] --> B{Duration of Stay?}
    B -->|30+ Consecutive Days| C[Exempt Residential Lease - Zero Tax]
    B -->|Fewer than 30 Days| D[Taxable Transient Lodging]
    D --> E[Layer 1: Ohio Combined Sales Tax: 6.50% - 8.00%]
    D --> F[Layer 2: City / County Lodging Excise Tax: 3.00% - 6.00%]

1. Layer 1: Ohio Combined Sales Tax: Under Ohio Revised Code § 5739.01(B)(2), providing lodging to transient guests for fewer than 30 consecutive days is a taxable retail transaction. The rate is your county's combined sales tax rate (5.75% state base + county permissive rate).
2. Layer 2: Local Lodging Excise Tax: Under R.C. § 5739.09, Ohio counties, municipalities, and townships have statutory authority to levy an additional excise tax on lodging (often referred to as a "bed tax"), typically ranging from 3.00% to 6.00%.

For an in-depth breakdown of municipal bed tax rates across Ohio's major metro areas, read our companion guide on Ohio Hotel and Lodging Tax.

Combined Sales Tax Rates by Top Vacation Rental Areas

Here are the base sales tax rates that apply to short-term rentals across Ohio's most popular tourist destinations:

To check the exact base sales tax rate for your rental property address, enter the 5-digit postal code into our Ohio ZIP Code Sales Tax Calculator.

The 30-Day Rule: Transient vs. Residential

Under R.C. § 5739.01(B)(2), Ohio defines a transient guest as someone who occupies a sleeping room or accommodation for less than thirty consecutive days.

• Stays under 30 days: Subject to full sales tax and lodging excise tax.
• Stays of 30 or more consecutive days: Classified as a residential lease and are 100% exempt from all sales and lodging taxes.

The Trench Truth: If a guest books a 28-day stay and later asks to extend by another week, what happens to the tax? If the original contract was for 28 days, tax is due on those 28 days. To claim the 30-day exemption, the guest must enter into a single, continuous agreement for 30 or more consecutive days from the outset. Mid-stay extensions cannot be retroactively refunded without an amended master lease agreement.

Direct Bookings vs. Airbnb & Vrbo Platforms

If you list exclusively on Airbnb or Vrbo, the platforms act as marketplace facilitators under R.C. § 5741.07. They automatically calculate, collect, and remit the state and county sales tax portion directly to the state.

However, the trap lies in local municipal taxes:

• While Airbnb has voluntary collection agreements (VCAs) with several large Ohio cities and counties, it does not collect local lodging tax in every Ohio township or village.
• If your cabin is in an unincorporated township or village with a local 3% bed tax that Airbnb does not collect, you as the property owner are legally obligated to register locally and remit that 3% every quarter.

Taking Direct Bookings

Many hosts build their own direct booking websites (or use platforms like Houfy) to save on OTA platform fees.

The moment you accept a booking directly:

1. You must hold an active Ohio Vendor's License for that county.
2. You must collect the full combined sales tax rate (6.50%–8.00%).
3. You must collect the local municipal/county lodging excise tax.
4. You must file Form UST-1 monthly or semiannually with ODT.

Mandatory Cleaning Fees & Pet Fees Are Taxable

Hosts often ask whether non-room fees can be excluded from tax.

Under Ohio law, any mandatory fee required to occupy the accommodation is part of the taxable lodging price:

• Cleaning fees
• Pet fees
• Extra guest fees
• Early check-in / late check-out fees
• Parking fees bundled with the stay

If a guest pays $200/night for 2 nights ($400) plus a $150 cleaning fee and a $50 pet fee, sales tax and lodging tax must be calculated on the full $600 gross charge.

Compliance Checklist for Ohio Hosts

1. Verify Platform Remittances: Review your Airbnb and Vrbo tax reports to see exactly which taxes are being remitted on your behalf and which local taxes are excluded.
2. Register with Local Tax Authority: Contact your city, village, or township tax department to register for your local lodging tax permit.
3. Get an Ohio Vendor's License if Booking Direct: If taking direct reservations, register via the Ohio Business Gateway.
4. Track 30+ Day Bookings: Keep signed rental agreements on file for monthly mid-term rentals to substantiate why no tax was collected.

Managing multiple properties across Ohio? Check tax filing deadlines and rules with our Ohio Sales Tax Filing Calendar.

Frequently Asked Questions

Are Airbnb and Vrbo stays subject to Ohio sales tax? Yes. Stays of fewer than 30 consecutive days in Ohio are classified as transient lodging under R.C. § 5739.01(B)(2) and are subject to the combined state and county sales tax rate (6.50% to 8.00%), plus any local municipal or county lodging excise taxes.

What is the 30-day rule for rentals in Ohio? Under Ohio law, rentals of 30 or more consecutive days to the same guest are classified as residential leases rather than transient lodging. Stays of 30+ days are 100% exempt from both Ohio sales tax and local lodging taxes.

Does Airbnb collect all Ohio taxes automatically? Airbnb collects and remits the 5.75% Ohio state sales tax and county permissive sales tax for all Ohio bookings. However, many municipal and township lodging excise taxes (typically 3% to 6%) are NOT collected by Airbnb and must be remitted directly by the host.

Do I need a vendor's license to run an Airbnb in Ohio? If you take direct bookings through your own website, social media, or word-of-mouth, you must obtain a regular Ohio vendor's license. If you host exclusively on platforms like Airbnb or Vrbo that remit state sales tax, a state vendor's license may not be required, but local municipal rental registration often is.

Are cleaning fees and pet fees on short-term rentals taxable in Ohio? Yes. All mandatory fees charged to guests—including cleaning fees, pet fees, extra guest fees, and early check-in charges—form part of the taxable lodging price and are subject to full sales and lodging tax.

Sources

• Ohio Revised Code § 5739.01(B)(2) — Transient Lodging Definition
• Ohio Revised Code § 5739.09 — County and Municipal Lodging Taxes
• Ohio Revised Code § 5741.07 — Marketplace Facilitators
• Ohio Department of Taxation — Sales Tax on Hotel and Lodging