What is the Mississippi state lodging tax rate?

7% statewide. Mississippi applies 7% state sales tax to lodging plus city-level tourism, economic development, or convention center taxes that range 1–4%. Gulf Coast cities (Biloxi, Gulfport, Bay St. Louis) add 3% tourism tax for casino-corridor marketing. Jackson adds 1% tourism tax. The 2018 marketplace facilitator law brought Airbnb and Vrbo into mandatory state collection; local tourism taxes are split — some cities have agreements with the platforms, most do not. Stays beyond 89 days are exempt from sales tax.

Do Airbnb and Vrbo collect Mississippi 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 Mississippi?

Cities and counties may add 0% to 4% on top of the state rate.

Where can I see the official source?

The authoritative source is the Mississippi Department of Revenue at https://www.dor.ms.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.

Mississippi Lodging Tax Calculator

How Mississippi lodging tax works

Mississippi charges a 7% state sales tax on lodging plus local tourism and economic development taxes of up to 4% added by cities under special legislative authority. Combined effective rates run 7% to 11%. Top STR markets:

Gulfport (Harrison County) — 7% state + 3% city tourism = 10% effective. Beach corridor demand.
Biloxi (Harrison County) — 7% state + 3% city tourism = 10%. Casino-adjacent STRs are growing.
Oxford (Lafayette County) — 7% state + 2% tourism = 9%. Ole Miss football weekends drive the entire annual market.
Natchez (Adams County) — 7% state + 3% city = 10%. Antebellum-tour and historic-district market.
Jackson (Hinds County) — 7% state + 1–3% city = 8–10%.

Stays of 90 consecutive nights or longer are exempt from the state sales tax on lodging in Mississippi (the threshold is higher than most states — usually 30 nights elsewhere).

Platform collection

Airbnb and Vrbo both collect and remit the 7% state sales tax in Mississippi under marketplace facilitator rules. Local tourism and economic development taxes are inconsistently collected — Gulfport, Biloxi, and Oxford each have their own arrangements with the platforms; the rest of the state generally requires host self-filing for the local share.

What this means in practice

State sales tax — handled by both platforms. No state filings required.
Local tourism tax — check your listing’s tax disclosure. If your city isn’t covered, register with your city tourism commission and file monthly.
Ole Miss football weekends — Oxford ADR can hit 5x normal during home games; budget tax accordingly.
Gulf Coast hurricane season — many hosts pause listings June–November; if you pause, your local tax permit stays active unless you formally close it.
90+ night stays — exempt from state sales tax. This is more generous than most states.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Enter the local add-on rate. Gulfport and Biloxi are 3%; Oxford 2%; Natchez 3%; Jackson 1–3%.
The result shows the effective rate, total tax, and what the guest sees.

Source: Mississippi Department of Revenue. Verified 2026-05-11. Not tax advice — confirm with a CPA or your city tourism commission before filing.