What is the Oklahoma state lodging tax rate?

4.5% statewide. Oklahoma applies 4.5% state sales tax to lodging plus city lodging and tourism tax that ranges 2–8%. Oklahoma City sits at 5.5% city lodging tax, Tulsa at 5%, Edmond at 4%. The 2018 marketplace facilitator law (HB 1019) requires Airbnb and Vrbo to collect state sales tax; city lodging tax is split — most major Oklahoma cities have agreements with the platforms, smaller ones do not. The state requires a sales tax permit even when all bookings flow through marketplace facilitators; Oklahoma Tax Commission Form 13-9 is the application.

Do Airbnb and Vrbo collect Oklahoma 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 Oklahoma?

Cities and counties may add 0% to 8% on top of the state rate.

Where can I see the official source?

The authoritative source is the Oklahoma Department of Revenue at https://oklahoma.gov/tax.html. 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.

Oklahoma Lodging Tax Calculator

How Oklahoma lodging tax works

Oklahoma charges a 4.5% state sales tax on lodging plus city lodging and tourism tax of up to 8% layered on top. Combined effective rates run 4.5% to 12.5% depending on jurisdiction. Top STR markets:

Oklahoma City — 4.5% state + 4.125% city sales + 5.5% city hotel = ~14% effective. Largest STR market by volume.
Tulsa — 4.5% state + 3.65% city sales + 5% city hotel = ~13%.
Broken Bow / Hochatown (McCurtain County) — 4.5% state + 2% county + 4% city lodging = ~10.5%. The breakout STR market of the past five years. Hochatown’s cabin inventory exploded from a few hundred listings in 2019 to over 4,000 by 2025 — saturation north of 50% in some zones. ADR has compressed; new entrants should budget for lower occupancy than legacy hosts.
Norman (Cleveland County) — 4.5% state + 4% city sales + 5% city hotel = ~13.5%. OU football weekends drive the entire annual market.

Stays of 30 consecutive nights or longer are typically exempt from city lodging tax; state sales tax treatment varies — confirm with your CPA.

Hochatown / Broken Bow note

If you’re an Oklahoma STR host researching tax, you’re probably looking at Broken Bow. The market has the country’s fastest cabin-supply growth and now one of the toughest occupancy environments. Hosts who entered in 2019–2021 still cash-flow comfortably; new builds delivered in 2024–2025 are struggling to hit 50% occupancy. The tax stack is fine — the operating math is the issue.

Platform collection

Airbnb and Vrbo both collect and remit the 4.5% state sales tax under marketplace facilitator rules. City lodging taxes are inconsistently collected — Oklahoma City and Tulsa have agreements; smaller markets (including Broken Bow/Hochatown) typically require host self-filing for the local share.

What this means in practice

State sales tax — handled by both platforms. No state filings required.
City / county lodging tax — depends on jurisdiction. Hochatown hosts: register with McCurtain County and Broken Bow city for combined ~6% local tax filings. File monthly.
OKC / Tulsa hosts — local tax typically handled by Airbnb; verify on Vrbo.
30+ night stays — exempt from city lodging tax in most jurisdictions.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Enter the local add-on rate. OKC ~9.6%; Tulsa ~8.65%; Broken Bow/Hochatown ~6%; Norman ~9%.
The result shows the effective rate, total tax, and what the guest sees.

Source: Oklahoma Tax Commission. Verified 2026-05-11. Not tax advice — confirm with a CPA or your city finance office before filing.