What is the Ohio state lodging tax rate?

5.75% statewide. Ohio applies 5.75% state sales tax to lodging plus county and municipal lodging excise that can range 3–10%. Cuyahoga County (Cleveland) is at 5.5% lodging excise + Cleveland city 3% = 8.5% local. Franklin County (Columbus) is at 5.1%. The 2019 marketplace facilitator law brought Airbnb and Vrbo into mandatory state collection; lodging excise collection by platforms varies by county based on direct agreements. Ohio Rev. Code 5739.09 authorizes the local lodging tax. Stays of 30+ consecutive days fall out of the tax base.

Do Airbnb and Vrbo collect Ohio 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 Ohio?

Cities and counties may add 0% to 10% on top of the state rate.

Where can I see the official source?

The authoritative source is the Ohio Department of Revenue at https://tax.ohio.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.

Ohio Lodging Tax Calculator

How Ohio lodging tax works

Ohio stacks three components on short-term rental stays under 30 days:

5.75% state sales tax — applies to the room charge.
County permissive sales tax — counties may add 0.25–2.25% in general sales that also applies to lodging.
County and municipal lodging excise tax — a dedicated lodging tax separate from sales tax, ranging 3–10%. Often split between the county convention bureau and the municipality.

Effective rates in Ohio’s top STR markets:

Hocking Hills / Logan (Hocking County): 5.75% + 1.5% county sales + 3% county lodging = ~10.25%
Cleveland (Cuyahoga County): 5.75% + 2.25% county sales + 5.5% Cuyahoga bed tax + 3% Cleveland transient occupancy = ~16.5%
Cincinnati (Hamilton County): 5.75% + 1.55% county + 6.5% Hamilton excise + 3% Cincinnati transient = ~16.8%
Columbus (Franklin County): 5.75% + 1.75% county + 5% county + 5.1% Columbus = ~17.6% (one of the highest in the Midwest)
Lake Erie islands / Put-in-Bay (Ottawa County): 5.75% + 1.5% + 3% Ottawa lodging = ~10.25%

Big-three cities (Cleveland, Cincinnati, Columbus) all clear 16%. Hocking Hills cabin market is much lighter.

Platform collection

Airbnb and Vrbo collect and remit the 5.75% state sales tax and the county permissive sales tax in most cases. The county and municipal lodging excise tax is the friction point — Cuyahoga, Hamilton, and Franklin counties typically have platform-collection agreements, but smaller counties like Hocking, Ottawa, and Holmes (Amish country) frequently require the host to register and remit directly.

The Ohio Department of Taxation and individual county auditors track current coverage. Verify with both before each tax period.

What this means in practice

For state and county sales tax — handled by Airbnb and Vrbo.
For county and municipal lodging excise — if you’re in a smaller county, register with the County Auditor (most counties) or the city tax office (Cleveland, Cincinnati, Columbus), file monthly returns, and remit yourself.
For direct bookings — handle every layer yourself.
30+ night stays are exempt from lodging excise tax under Ohio law. State sales tax exemption for long-term stays varies — confirm with a CPA.
Hosts need an Ohio vendor’s license ($25) even when platforms remit on their behalf.

How to use the calculator above

Enter your booking subtotal (nightly rate × nights + cleaning fee, before tax).
Set the local add-on rate. Hocking Hills = ~4.5%. Cleveland = ~10.75%. Cincinnati = ~11.05%. Columbus = ~11.85%. Put-in-Bay = ~4.5%.
Read the effective rate. The state’s 5.75% base is the foundation; your local add-on layers on top.

Source: Ohio Department of Taxation. Verified 2026-05-11. Not tax advice — confirm with a CPA or your County Auditor before filing.