The Complete Utah Airbnb Host Lodging Tax Guide: Airbnb Utah Occupancy Tax Breakdown

Whether you're just starting your hosting journey or already managing multiple properties across the Beehive State, understanding exactly what taxes apply to your rentals can feel overwhelming. Here are the applicable lodging and occupancy taxes and rates in Utah, helping you stay compliant without getting a headache.

State-wide Lodging and Occupancy Taxes in Utah

Short-term rentals in Utah (accommodations rented for less than 30 consecutive days) are subject to several statewide taxes. These include a State Sales Tax of 4.85% of the listing price, including cleaning fees and guest fees. Additionally, a County Option Sales Tax of 0.25% applies statewide to all rentals.

The State Transient Room Tax (TRT) adds another 0.32% on temporary lodging. Together, these taxes form the baseline taxation structure for all short-term rental properties throughout Utah, regardless of their specific location within the state.

There are also municipal taxes that each city or town can impose. The Municipality Transient Room Tax allows local governments to impose up to 1% tax on temporary lodging within their jurisdictions. On the other hand, municipalities meeting specific requirements can also introduce Additional Municipal TRT of up to 0.5% on these same accommodations, bringing the total to 1.5%. As of 2025, 9 municipalities impose the 1.5% Municipal TRT, while the rest remain at 1%. However, this can quickly change, so make sure to contact your local authorities for the latest rates.

City and County-Specific Tax Requirements

Beyond the statewide requirements, Utah's cities and counties have implemented their own unique tax structures. These local variations start at 0.5% and only go up from there. So, make sure you’re aware of the specific taxes and rates that are applicable to the location of your short-term rental.

County Transient Room Tax

Utah law grants county legislative bodies the authority to impose a county-wide Transient Room Tax (TRT) on the rental of temporary lodging accommodations. The maximum rate permissible for this county-level TRT is 4.25% of the rental charges. This county tax is in addition to the statewide sales tax, the statewide TRT (0.32%), and any applicable municipal TRT.

Counties that Impose a County Transient Room Tax of 3% (2 Counties):

• Duchesne and Summit County

Counties that Impose the maximum County Transient Room Tax of 4.25% (27 Counties):

• Beaver, Box Elder, Cache, Carbon, Daggett, Davis, Emery, Garfield, Grand, Iron, Juab, Kane, Millard, Morgan, Piute, Rich, Salt Lake, San Juan, Sanpete, Sevier, Tooele, Uintah, Utah, Wasatch, Washington, Wayne, and Weber County.

Municipality Transient Room Tax

There are also municipal taxes that each city or town can impose. The Municipality Transient Room Tax allows local governments to impose up to 1% tax on temporary lodging within their jurisdictions.

On the other hand, municipalities meeting specific requirements can also introduce Additional Municipal TRT of up to 0.5% on these same accommodations, bringing the total to 1.5%. As of 2025, 9 municipalities impose the 1.5% Municipal TRT, while the rest that impose a Municipal TRT remain at 1%. However, this can quickly change, so make sure to contact your local authorities for the latest rates.

The 9 municipalities with a 1.5% Municipal TRT are: Roosevelt, Moab, Sandy, West Valley City, Inland Port West Valley City, Sandy HRTZ, Provo, Springville, and ULA Provo

Resort Communities Tax

Utah's resort communities also have their own special taxation structure, with the Resort Communities Tax allowing for an additional levy of up to 1.6% in designated resort areas. This specialized tax contributes to the significant variation in total tax burden across the state. There are 15 known municipalities that impose the full 1.6% Resort Communities Tax.

These areas are: Alta, Boulder, Brian Head, Garden City, Green River, Kanab, Midway, Moab, Monticello, Orderville, Panguitch, Park City, Park City East, Springdale, and Tropic.

Example Calculation for a Property in Moab

A 4-night stay at $225 per night:

• Total nightly Rate: $225 x 4 = $900
• Cleaning Fee: $150
• Total Listing Price for a 5-night stay: ($225 ×4) + $150 = $1050
• State Transient Room Tax (4.85%): $1050 × 0.0485 = $50.925
• Local Sales and Use Tax (1%): $1050 × 0.01 = $10.50
• County Option Sales Tax (0.25%): $1050 × 0.0025 = $2.625
• Resort Community Tax (1.60%): $1050 × 0.0160 = $16.80
• Other Combined Sales Tax (1.15%): $1050 × 0.0115 = $12.075
• Total Taxes (8.85%): $92.925
• Total Guest Payment: $1050 + $92.925 = $1142.925

Wrapping Things Up

Understanding and complying with Utah's lodging tax requirements is essential for running a successful and legal short-term rental business. Remember that tax rates and regulations can change, so it's advisable to periodically check with the Utah State Tax Commission and your local tax authorities for the most current information.

These tax ranges are just general estimates based on the average rates per state. Local counties and even cities can have more specific rates that only apply to them. For this reason, we still highly recommend checking out the local STR regulations in your area or contacting local officials for more information.