Skip to content

Lodging & occupancy tax

Lodging tax for a short-term rental in Portland, Oregon

What a guest pays on a stay in Portland, 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 Portland

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
1.5%Reported

Oregon state transient lodging tax of 1.5 percent.

Source
Local transient occupancy tax
6%Reported

Portland city transient lodgings tax of 6 percent; Multnomah County adds 5.5 percent, and a 4 USD per-night tourism improvement fee applies.

Source
Combined rate a guest pays
13%Reported

Approximately 13 percent combining 6 percent city, 5.5 percent county and 1.5 percent state, plus a per-night fee.

Source
Cleaning fee taxable
Verify with jurisdictionUnverified
Marketplace collects and remits
YesReported
Source
Where to register or file
https://www.portland.gov/code/6/04Reported
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 Portland

What is the combined lodging tax on an Airbnb in Portland?

About 13 percent in Portland, combining the state and local components shown above. Approximately 13 percent combining 6 percent city, 5.5 percent county and 1.5 percent state, plus a per-night fee.

Does Airbnb or Vrbo collect the lodging tax in Portland?

The marketplace is reported to collect and remit lodging tax for Portland, but you remain responsible for confirming which taxes are covered and filing any that are not.

Is the cleaning fee taxable in Portland?

Not confirmed on an official source for Portland. 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 Portland

Watch Portland tax rates for changes

Save the property and get an email when a rate on this page changes. Free to check; monitoring is on Pro.