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Lodging & occupancy tax

Lodging tax for a short-term rental in Las Vegas, Nevada

What a guest pays on a stay in Las Vegas, broken into the state rate, the local occupancy tax and the combined total, with the source cited on each field.

Last checked 18 Jul 2026 STR rules in Las Vegas

The breakdown

Every rate, with its source

Anything not confirmed on an official source shows as Verify with jurisdiction rather than a guess.

State lodging tax rate
Verify with jurisdictionUnverified

Nevada levies transient lodging tax locally rather than statewide; a state-only rate does not apply cleanly.

Local transient occupancy tax
13%Reported

Clark County transient lodging tax of about 13 percent (base 12 percent), ranging to 13.38 percent in some areas.

Source
Combined rate a guest pays
13%Reported

Reported range of 13 to 13.38 percent depending on jurisdiction.

Source
Cleaning fee taxable
Verify with jurisdictionUnverified
Marketplace collects and remits
Verify with jurisdictionUnverified
Where to register or file
https://www.clarkcountynv.gov/business_detail_T39_R94.phpReported
Source
Tip

Use the occupancy-tax calculator to apply the combined rate to a real nightly rate and see the guest total.

FAQ

Lodging tax questions for Las Vegas

What is the combined lodging tax on an Airbnb in Las Vegas?

About 13 percent in Las Vegas, combining the state and local components shown above. Reported range of 13 to 13.38 percent depending on jurisdiction.

Does Airbnb or Vrbo collect the lodging tax in Las Vegas?

Not confirmed on an official source for Las Vegas. Verify with the jurisdiction.

Is the cleaning fee taxable in Las Vegas?

Not confirmed on an official source for Las Vegas. Verify with the jurisdiction.

LodgeDeck reports publicly available short-term rental rules and lodging tax rates and cites the source of each field. It is not legal or tax advice and it does not replace your own review. Ordinances and tax rates change often and automated collection can lag, so every field shows the source it came from and a confidence flag, and unconfirmed values are marked Unverified. Confirm with the jurisdiction before you rely on a rule or rate.

See the short-term rental rules in Las Vegas

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