What is the Arkansas state lodging tax rate?

6.5% statewide. Arkansas charges 6.5% state sales tax plus a 2% short-term rental tax that applies specifically to stays under 30 days. Eureka Springs, Hot Springs, and Fayetteville add local advertising and promotion taxes (A&P) of 2–3% directly to lodging. Both Airbnb and Vrbo collect and remit the state portion, but the local A&P tax is generally not on their roadmap and remains the host's responsibility. Most cities want a separate hospitality permit on top of the state tax registration; check the city clerk before listing.

Do Airbnb and Vrbo collect Arkansas lodging tax for me?

Airbnb and Vrbo collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

What's the local add-on range in Arkansas?

Cities and counties may add 0% to 5% on top of the state rate.

Where can I see the official source?

The authoritative source is the Arkansas Department of Revenue at https://www.dfa.arkansas.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

Arkansas Lodging Tax Calculator

How Arkansas lodging tax works

Arkansas stacks three layers on every short-term stay: a 6.5% state sales tax, a 2% statewide short-term rental tax (the “tourism tax”), and a local lodging tax of up to 5% added by cities and counties. Combined effective rates typically run 10.5% to 13.5% depending on jurisdiction. The top STR markets:

Hot Springs — 6.5% state + 2% tourism + 3% city lodging = 11.5% effective.
Fayetteville — 6.5% state + 2% tourism + 2% Advertising & Promotion (A&P) tax = 10.5%.
Eureka Springs — 6.5% state + 2% tourism + 3% A&P + 1% county = roughly 12.5%.
Little Rock — 6.5% state + 2% tourism + 2% city A&P = 10.5%.

Stays of 30 consecutive nights or longer are generally exempt from the 2% tourism tax and from local lodging tax, but state sales tax may still apply depending on contract terms.

Platform collection

Airbnb and Vrbo both collect and remit the 6.5% state sales tax and the 2% statewide tourism tax in Arkansas. Local A&P (Advertising & Promotion) taxes are typically not collected by the platforms — those land on the host. Some cities (Fayetteville, Little Rock) have explicit local-tax agreements with Airbnb, so check your tax disclosure for your specific listing.

What this means in practice

State and tourism taxes — handled by Airbnb and Vrbo. No filing required from you.
Local A&P tax — register with your city’s A&P Commission, file monthly returns, and remit yourself. This is the most common compliance gap for Arkansas hosts.
Eureka Springs hosts — note the city has its own STR permit requirement on top of the tax registration.
30+ night stays — exempt from tourism and local lodging tax; confirm exemption applies before relying on it.

How to use the calculator above

Enter your booking subtotal (nightly rate × nights + cleaning fee, before tax).
Enter the local add-on rate that applies to your address. Hot Springs is 3%; Fayetteville 2%; Eureka Springs ~4%; Little Rock 2%.
The result shows the effective rate, total tax, and what the guest sees on the booking.

Source: Arkansas Department of Finance and Administration. Verified 2026-05-11. Not tax advice — confirm with a CPA or your city A&P Commission before filing.