What is the Rhode Island state lodging tax rate?

7% statewide. Rhode Island applies 7% state sales tax to lodging plus a 6% state hotel tax — the hotel tax is split as 5% statewide + 1% local-share returned to the city of stay. Total state-level lodging tax is therefore 13%, and there is no separate municipal bed tax beyond the local-share. Airbnb and Vrbo both collect under marketplace facilitator law. The 2015 RI Airbnb law extended hotel tax to all 'whole house' STR rentals; room-only rentals in owner-occupied homes have a separate, slightly different treatment. Newport requires an annual STR registration.

Do Airbnb and Vrbo collect Rhode Island 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.

Where can I see the official source?

The authoritative source is the Rhode Island Department of Revenue at https://tax.ri.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.

Rhode Island Lodging Tax Calculator

How Rhode Island lodging tax works

Rhode Island stacks two state-level layers on every short-term stay: a 7% state sales tax and a 6% state hotel tax (5% statewide hotel tax + 1% local-share). The 1% local-share is collected at the state level and remitted back to the municipality where the lodging is located. Combined effective rate is a flat 13% statewide — there’s no separate city add-on. Top STR markets:

Newport — 13% flat. The state’s marquee STR market. Mansion tours, sailing, and summer-weekend ADRs that rival Cape Cod.
Block Island (New Shoreham) — 13% flat. Ferry-only access, seasonal-only market (Memorial Day to Columbus Day in practice).
Providence — 13% flat. Year-round market driven by Brown, RISD, hospital, and business demand.
Narragansett, Warwick, Westerly — all 13% flat.

Stays of 30 consecutive nights or longer are exempt from the 6% hotel tax. The 7% sales tax treatment depends on the booking structure; most long-term residential leases are not subject to sales tax.

Platform collection

Airbnb and Vrbo both collect and remit the full 13% Rhode Island lodging tax stack (7% sales + 6% hotel) under marketplace facilitator rules. Rhode Island was one of the earliest states to bring STR platforms into full marketplace coverage. For nearly all platform-booked stays, no host filings are required.

What this means in practice

Airbnb / Vrbo hosts — full tax stack is handled. No filings.
Direct-booking hosts — register with the Rhode Island Division of Taxation, file Form T-204R monthly, and remit the full 13%.
Newport seasonal hosts — verify your city short-term rental registration is current. Newport tightened STR rules in 2024 with new owner-occupancy requirements in some zones.
Block Island hosts — note the seasonal-only nature of the market; if you’re closed October–May, your tax permit stays active unless you formally close it.
30+ night stays — exempt from the 6% hotel tax.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Leave the local add-on at 0% — Rhode Island’s local share is built into the 13% state stack.
The result shows the 13% effective rate, total tax, and the guest-facing line item.

Source: Rhode Island Division of Taxation. Verified 2026-05-11. Not tax advice — confirm with a CPA before filing.