Glossary · Money

Occupancy tax (tourist tax)

Occupancy tax (tourist tax) · definition
  • Occupancy or tourist tax is a per-night levy on short stays paid to the city, region or state — a percentage or a fixed amount per person per night, depending on the jurisdiction.
  • Category: Money

Who collects it

In many places the platform collects and remits automatically (Airbnb does in much of the US and EU). Elsewhere the host must register, invoice and remit — check your municipality, not the platform default.

Why it's not optional

Cities cross-check listings against tax rolls. Unremitted tourist tax is one of the most common ways casual hosts end up with penalties.

Part of the Stays short-term rental glossary.

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