What is the Utah state lodging tax rate?

4.85% statewide. Utah applies 4.85% state sales tax to lodging plus a 0.32% statewide transient room tax, plus county and city transient room tax up to 7%. Park City sits at 4.25% local TRT + 1.7% Resort Communities sales tax — combined effective rate exceeds 14%. Salt Lake City is at 12.32% combined. Airbnb and Vrbo collect the state pieces under the 2019 marketplace facilitator law; local TRT collection is robust in Summit, Wasatch, and Salt Lake counties via direct agreements, less so in rural Utah. Park City requires STR business licensing with annual fees and inspection.

Do Airbnb and Vrbo collect Utah 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 Utah?

Cities and counties may add 0% to 7% on top of the state rate.

Where can I see the official source?

The authoritative source is the Utah Department of Revenue at https://tax.utah.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.

Utah Lodging Tax Calculator

How Utah lodging tax works

Utah layers several charges on short-term rental stays:

4.85% state sales tax — applies to the rental charge.
0.32% statewide local sales tax — a uniform statewide add.
Local sales tax — county/city add 1%–2%.
Transient room tax (TRT) — counties levy 0.5%–4.25% specifically for STR/hotel stays.
Resort communities tax — Park City, Snowbird, Brian Head, and others add 1.1% on top.

Effective rates in the top markets:

Park City (Summit County): 4.85% + 0.32% + 1% local + 4.25% TRT + 1.1% resort = roughly 11.5%
Moab (Grand County): 4.85% + 0.32% + 1.5% local + 4.25% TRT = roughly 10.9%
Salt Lake City (Salt Lake County): 4.85% + 0.32% + 1.75% local + 4.25% TRT = roughly 11.2%
St. George (Washington County): 4.85% + 0.32% + 1.5% local + 4% TRT = roughly 10.7%
Springdale / Zion: 4.85% + 0.32% + 2% local + 4.25% TRT = roughly 11.4%

Platform collection

Airbnb and Vrbo collect and remit state sales tax + statewide local + transient room tax + most county/city local taxes as marketplace facilitators across Utah. Coverage is comprehensive for major STR markets (Summit, Grand, Salt Lake, Washington counties).

The Utah State Tax Commission publishes the marketplace-facilitator agreement list. Always verify against the latest.

What this means in practice

For platform bookings — all major layers handled.
For direct bookings — register with the Utah State Tax Commission, file monthly (or quarterly if low volume), and remit. Use the TAP portal for filings.
30+ night stays are exempt from the transient room tax in most jurisdictions; state sales tax treatment varies. Verify locally.
Park City is strict. STR permitting requirements + the resort-communities tax mean you must register both with the city and the state. Park City actively audits STRs.
Moab has STR caps in certain zones. Tax registration does not equal zoning approval.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Set the local add-on. Park City ≈ 6.65%. Moab ≈ 6.05%. Salt Lake ≈ 6.32%. St. George ≈ 5.82%.
Read the effective rate and tax total. Add the resort-community 1.1% manually if your address is in a resort zone the calculator doesn’t auto-detect.

Source: Utah State Tax Commission. Verified 2026-05-11. Not tax advice — confirm with a CPA or the Utah State Tax Commission before filing.