Texas STR Regulations
Texas Statewide requirement: 6% Hotel Occupancy Tax (HOT)
All short-term rental owners in Texas are subject to the state’s 6% Hotel Occupancy Tax (HOT). Airbnb and Vrbo collect and remit this tax on your behalf for reservations booked through each respective platform. For reservations booked directly, operators are required to submit this tax on the 20th day of the month.
Helpful STR Tax Links
Have tax questions? Get more helpful resources in the TXSTRA member portal.
Texas Short-Term Rental Rules & Regulations
Hotel Occupancy Tax (HOT)
All short-term rental operators in Texas are required to:
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Register with the Texas Comptroller & obtain a Hotel Occupancy Tax permit
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Collect and remit the 6% state Hotel Occupancy Tax (HOT) on rentals of fewer than 30 consecutive days
These requirements apply regardless of whether a city or county has additional STR regulations.
Local & HOA Regulations (Vary by Location)
Beyond state tax requirements, most STR rules are set locally. Cities, counties, and Homeowners Associations (HOAs) may impose additional restrictions, including:
Licensing & Registration
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Some cities (such as Austin) require STR licenses or permits
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Other jurisdictions may not require licensing at all
Zoning Rules & Bans
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Certain cities or neighborhoods restrict STRs to specific zones
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Some HOAs or municipalities may prohibit STRs entirely
Safety, Noise & Nuisance Standards
Local ordinances often address:
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Noise and party restrictions
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Trash and parking requirements
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Occupancy limits
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Designation of a local contact person to respond to complaints or emergencies
Have regulation questions about your municipality? Chat with other TXSTRA members in TXTRA’s member discussion forums.
Additional Questions?
For all questions specific to your property, permit/registration, or taxes, consult the appropriate government authority.
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TXSTRA members get additional support and guidance on regulatory matters inside our members-only portal. There, you can also connect directly with other hosts to learn even more helpful insight and recommendations.