What is the Iowa state lodging tax rate?

5% statewide. Iowa applies a 5% state hotel/motel tax (separate from the 6% state sales tax, which does not apply to lodging). Cities can adopt a local hotel/motel tax up to 7%, and most have done so — Des Moines and Iowa City are at 7%. The 5% state portion is collected by Airbnb and Vrbo under the 2018 marketplace facilitator law, but the local 7% piece is split: in many cities the platforms remit, in others the host must. Verify by city; the Department of Revenue publishes a quarterly local-tax matrix worth bookmarking.

Do Airbnb and Vrbo collect Iowa 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 Iowa?

Cities and counties may add 0% to 7% on top of the state rate.

Where can I see the official source?

The authoritative source is the Iowa Department of Revenue at https://tax.iowa.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.

Iowa Lodging Tax Calculator

How Iowa lodging tax works

Iowa charges a 5% state hotel and motel tax on lodging stays under 31 nights, plus a local hotel/motel tax of up to 7% at the city level. Combined effective rates run 5% to 12% depending on jurisdiction. Top STR markets:

Des Moines — 5% state + 7% city = 12% effective.
Iowa City — 5% state + 7% city = 12%. University of Iowa game-day market is strong.
Cedar Rapids — 5% state + 7% city = 12%.
Lake Okoboji / Arnolds Park — 5% state + 7% city = 12% for the major resort towns; small surrounding townships drop to 5%-only.
Dubuque — 5% state + 7% city = 12%.

Stays of 31 consecutive nights or longer are exempt from both the state and local hotel/motel tax.

Platform collection

Airbnb and Vrbo both collect and remit the 5% state hotel/motel tax and the local hotel/motel tax in cities that have signed marketplace facilitator agreements with the platforms. Iowa expanded marketplace coverage in 2019, and most major Iowa cities (Des Moines, Iowa City, Cedar Rapids, Dubuque, Davenport) are now in scope.

That said, smaller resort communities and townships often still require host self-filing for the local share. Check your listing’s tax disclosure for what’s collected versus what falls to you.

What this means in practice

State tax — handled by Airbnb and Vrbo. No state filings required.
Local tax in major cities — also handled. No filing required.
Local tax in smaller towns / townships — register with the Iowa Department of Revenue under a Local Option Hotel/Motel Tax permit and file quarterly.
31+ night stays — exempt; ensure the booking is documented as 31+ from the start.
Lake Okoboji seasonal hosts — verify your specific township; Dickinson County has multiple taxing jurisdictions with different rates.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Enter the local add-on rate that applies to your address. Des Moines, Iowa City, Cedar Rapids, and Okoboji-area cities are typically 7%; unincorporated areas may be 0%.
The result shows the effective rate, total tax, and what the guest sees.

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