What is the Arizona state lodging tax rate?

5.5% statewide. Arizona structures lodging tax through the Transaction Privilege Tax (TPT) at 5.5% statewide for transient lodging. Sedona, Flagstaff, and Phoenix add city TPT plus a separate Bed/Hotel/Restaurant tax that can push effective rates past 14%. Hosts must hold an Arizona TPT license even when Airbnb files for the state portion, because city-level filings are still your responsibility in most municipalities. SB 1168 (2022) gave cities authority to require STR registration, and many require an in-state emergency contact within 60 minutes of the property.

Do Airbnb and Vrbo collect Arizona 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 Arizona?

Cities and counties may add 0% to 6% on top of the state rate.

Where can I see the official source?

The authoritative source is the Arizona Department of Revenue at https://azdor.gov/business/transaction-privilege-tax. 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.

Arizona Lodging Tax Calculator

How Arizona lodging tax works

Arizona doesn’t call it “sales tax.” It’s the Transaction Privilege Tax (TPT) — technically a tax on the seller’s privilege of doing business — and short-term rentals get hit three ways:

5.5% state TPT — the Arizona Department of Revenue’s share.
County excise tax — typically 0.5%–2%, varies by county.
City/town transient lodging tax — varies wildly. Phoenix adds 5.3%, Scottsdale 5.5%, Sedona 3.5% city + 0.5% bed tax.

Effective rates in the top markets:

Phoenix (Maricopa County): 5.5% state + ~0.7% county + 5.3% city = roughly 11.5%
Scottsdale: 5.5% state + ~0.7% county + 5.5% city = roughly 11.7%
Sedona: 5.5% state + ~1.3% county + 3.5% city + 0.5% bed = roughly 10.8%
Tucson (Pima County): 5.5% state + ~0.5% county + 6% city = roughly 12%
Lake Havasu: 5.5% state + ~1.1% county + 5% city = roughly 11.6%

Platform collection

Airbnb and Vrbo collect and remit the 5.5% state TPT as marketplace facilitators. They typically also remit county and city transient lodging tax in major jurisdictions (Phoenix, Scottsdale, Tucson, Tempe, Sedona). For smaller cities and unincorporated areas, coverage is spotty.

The Arizona Department of Revenue TPT page is the authoritative source. Always verify against the current marketplace-facilitator list.

What this means in practice

For state TPT — platforms handle it.
For city/county lodging tax — if your city isn’t on the platform-collected list, you must register for a TPT license, file monthly returns, and remit yourself. Arizona’s TPT license is per-location and per-business-activity (rental of lodging is activity code 025).
For direct bookings — none of this is handled. Register and file all three layers via AZTaxes.gov.
30+ night stays are taxed differently — long-term residential rental is activity code 029 with different rates. Confirm classification with the AZ DOR.
Sedona has additional STR permitting requirements; tax compliance does NOT replace the permit obligation.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Set the local add-on rate. Phoenix ≈ 6%. Scottsdale ≈ 6.2%. Sedona ≈ 5.3%. Tucson ≈ 6.5%.
Read the effective rate, total tax, and the guest-visible total.

Source: Arizona Department of Revenue. Verified 2026-05-11. Not tax advice — confirm with a CPA or the AZ DOR before filing.