Oregon Lodging Tax Calculator.
State rate 1.5%. Local add-ons 0% – 11.5%.
State rate: 1.5% · Oregon Department of Revenue · verified 2026-05-05
Estimate only. State and local rates change. Confirm with the Oregon Department of Revenue before relying on it for filing or pricing.
How Oregon lodging tax works
Oregon has no general sales tax, but it does levy a state transient lodging tax plus optional local lodging taxes:
- 1.5% state transient lodging tax — applies to all overnight stays.
- Local lodging taxes — cities and counties may add 1%–11.5% on top.
Effective rates in the top markets:
- Portland: 1.5% state + 11.5% city/county = 13%
- Bend (Deschutes County): 1.5% state + 10.4% combined = 11.9%
- Cannon Beach: 1.5% state + 8% city = 9.5%
- Seaside: 1.5% state + 8% city = 9.5%
- Eugene: 1.5% state + 4.5% city = 6%
Platform collection
Airbnb and Vrbo collect and remit the 1.5% state transient lodging tax as marketplace facilitators. For local lodging taxes, coverage is jurisdiction-specific. Portland, Bend, Cannon Beach, and most coastal cities are typically covered. Smaller unincorporated areas may not be.
The Oregon Department of Revenue transient-lodging page confirms platform-facilitator agreements. Always verify before assuming local tax is handled.
What this means in practice
- For state lodging tax — platforms handle it.
- For local lodging tax — if your jurisdiction isn’t on the platform list, you must register with the city/county lodging-tax authority, file quarterly (most common in Oregon), and remit.
- For direct bookings — both layers are your responsibility regardless of jurisdiction.
- 30+ night stays are exempt from state and most local transient lodging taxes. The stay must be 30 consecutive nights with the same guest.
- Portland operators: the city’s STR rules require a permit AND an STR business license separate from tax registration. All three are required to operate legally.
How to use the calculator above
- Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
- Set the local add-on. Portland = 11.5%. Bend = 10.4%. Cannon Beach = 8%. Eugene = 4.5%.
- Read the effective rate and tax total.
Source: Oregon Department of Revenue. Verified 2026-05-11. Not tax advice — confirm with a CPA or the local lodging-tax authority before filing.
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