What is the Missouri state lodging tax rate?

4.23% statewide. Missouri applies 4.225% state sales tax to lodging and authorizes cities to levy a tourism tax of up to 7.5%. Branson sits at 4% city tourism tax + 1% Tri-Lakes tax. Kansas City charges 7.5% convention and tourism tax. St. Louis charges 3.5% convention and tourism tax. Airbnb and Vrbo collect the state sales tax under SB 153 (2021); city tourism tax collection by platforms is patchy and often falls back to the host. Hosts file Form 53-1 monthly through MyTax Missouri. The 30-day exemption applies.

Do Airbnb and Vrbo collect Missouri 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 Missouri?

Cities and counties may add 0% to 7.5% on top of the state rate.

Where can I see the official source?

The authoritative source is the Missouri Department of Revenue at https://dor.mo.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.

Missouri Lodging Tax Calculator

How Missouri lodging tax works

Missouri stacks three main components on short-term rental stays under 31 days:

4.225% state sales tax — applies to the room charge.
Local sales tax — cities and counties add 1–5% in general sales tax that also applies to lodging.
Tourism / convention / lodging tax — separate from sales tax, dedicated to tourism bureaus and convention centers. Ranges 2–7.5%.

Effective rates in Missouri’s top STR markets:

Branson (Taney County): 4.225% state + 1.875% county + 0.5% Branson city + 4% Branson tourism + 1.25% Taney tourism = ~11.85%
Lake of the Ozarks (Camden / Miller counties): 4.225% + 1.75% county + 3% Lake of the Ozarks tourism = ~9–11%
Kansas City (Jackson County): 4.225% + 1.25% Jackson + 3% Kansas City sales + 7.5% KC convention/tourism = ~16%
St. Louis City: 4.225% + 5.454% city sales + 3.75% hotel/motel = ~13.4%
Springfield (Greene County): 4.225% + 1.75% county + 2.125% Springfield + 5% tourism = ~13.1%

Big-city math (KC and STL) climbs quickly. Resort markets (Branson, Lake) are middle-of-pack.

Platform collection

Airbnb and Vrbo collect and remit the 4.225% state sales tax in most cases. They also collect local sales tax in jurisdictions where the platform has a marketplace-facilitator agreement. The tourism / convention / hotel tax is the friction point — Branson, KC, and STL have platform agreements for the local hotel layer; many smaller Lake of the Ozarks municipalities do not.

The Missouri Department of Revenue lists current marketplace-facilitator coverage. Confirm before each filing period.

What this means in practice

For state and local sales tax — usually handled by Airbnb and Vrbo in named cities.
For tourism / hotel tax — most lakeshore Camden County properties require host self-filing. Register with the Lake of the Ozarks Tri-County Lodging Association or the city clerk, file monthly, and remit yourself.
For direct bookings — handle every layer yourself.
31+ night stays are exempt from state sales tax. Local tourism taxes usually mirror that threshold but check the city ordinance.
Hosts need a Missouri retail sales tax license even when platforms remit — it’s the registration that lets you legally accept lodging payments.

How to use the calculator above

Enter your booking subtotal (nightly rate × nights + cleaning fee, before tax).
Set the local add-on rate. Branson = ~7.6% combined local. Lake of the Ozarks = ~4.75%. Kansas City = ~11.75%. St. Louis City = ~9.2%. Springfield = ~8.9%.
Read the effective rate. The calculator combines the state’s 4.225% base with your local layer.

Source: Missouri Department of Revenue. Verified 2026-05-11. Not tax advice — confirm with a CPA or the local tourism authority before filing.