What is the Connecticut state lodging tax rate?

15% statewide. Connecticut has one of the highest single-rate lodging taxes in the country at 15% on stays of 30 nights or fewer. There is no separate municipal bed tax, which simplifies compliance dramatically. The Department of Revenue Services treats short-term rentals as 'hotels and lodging houses' under Conn. Gen. Stat. §12-407(a)(2)(H). Both major platforms collect and remit, but you must still register for a Connecticut sales tax permit and file a return showing $0 due if all your bookings flow through marketplace facilitators.

Do Airbnb and Vrbo collect Connecticut 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.

Where can I see the official source?

The authoritative source is the Connecticut Department of Revenue at https://portal.ct.gov/DRS. 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.

Connecticut Lodging Tax Calculator

How Connecticut lodging tax works

Connecticut charges a flat 15% state room occupancy tax on every short-term lodging stay under 30 nights — one of the highest single-rate lodging taxes in the country. There is no local lodging tax add-on anywhere in the state, which makes Connecticut one of the simplest stacks to compute. The same 15% applies whether you host in:

Mystic — 15% flat. A major seasonal market, especially for the Mystic Seaport and Mystic Aquarium tourist draw.
Stamford — 15% flat. The state’s largest STR-eligible city; corporate-stay demand year-round.
Litchfield Hills (Litchfield, New Milford, Kent) — 15% flat. Foliage season and weekend escape market from NYC.
New Haven, Hartford, Greenwich — also 15% flat.

Stays of 30 consecutive nights or longer are exempt from the room occupancy tax under Connecticut General Statutes §12-407 — the booking must be set up as 30+ nights at the time of booking for the exemption to apply.

Platform collection

Airbnb and Vrbo both collect and remit the full 15% Connecticut room occupancy tax under marketplace facilitator rules. For most CT hosts, this means zero lodging-tax filings are required from you — the platform handles it end-to-end.

If you take direct bookings (off-platform) or use a smaller platform that hasn’t registered as a marketplace facilitator, you become the responsible party. You’d need to register with the Connecticut Department of Revenue Services (DRS), file monthly room occupancy tax returns (Form OS-114), and remit the 15% yourself.

What this means in practice

Airbnb / Vrbo hosts — likely no filings required. Verify on your listing’s tax disclosure page.
Direct-booking hosts — register with DRS, file monthly, remit 15%. Penalties for non-compliance are significant.
30+ night stays — exempt; structure the booking accordingly.
Sales-tax confusion — note that Connecticut’s general sales tax (6.35%) does not apply on top of the room occupancy tax. The 15% is the full lodging tax.

How to use the calculator above

Enter your booking subtotal (nightly rate × nights + cleaning fee, before tax).
Leave the local add-on rate at 0% — Connecticut has no local lodging tax.
The result shows the 15% state tax, the total, and the guest-facing line item.

Source: Connecticut Department of Revenue Services. Verified 2026-05-11. Not tax advice — confirm with a CPA before filing.