Oregon Short-Term Rental Laws (2026)

Oregon short-term rental compliance combines a statewide transient lodging tax with city- and county-specific land-use, licensing, and local tax rules. Oregon does not issue one universal short-term rental operating license, but state tax duties still apply and cities such as Portland and Bend have detailed permit systems.

This 2026 guide uses current Oregon Department of Revenue, City of Portland, and City of Bend materials. Always verify the exact property address because local rules and tax rates can change across city and county lines.

Quick Answer

State lodging tax: Oregon's transient lodging tax is currently 1.5% of the amount charged for transient lodging.
Tax threshold: A guest staying 30 or more consecutive days at the same facility is exempt from the state lodging tax.
Platform bookings: The party collecting payment is responsible for collecting and remitting the tax. If every booking is handled by a transient lodging intermediary, the provider generally does not file a state lodging return.
Local approval: Cities and counties set separate zoning, permit, licensing, occupancy, and local lodging-tax rules.

Oregon State Transient Lodging Tax

The Oregon Department of Revenue states that the current state lodging-tax rate is 1.5%. Transient lodging includes houses, apartments, duplexes, condominiums, cabins, rooms, and portions of dwelling units used for temporary stays.

The tax applies to the amount charged for occupancy, including mandatory fees such as cleaning, pet, booking, and processing fees. Optional separately charged services are treated differently. Providers and transient lodging intermediaries may withhold 5% of the state lodging tax collected as an administrative fee.

Returns and payments are generally due by the last day of the month following each calendar quarter, and a registered collector must file even when no tax was collected. Beginning January 1, 2026, new businesses register through Revenue Online's business-tax registration process.

Important exemptions and platform rules

A stay of 30 or more consecutive days at the same facility is exempt from state lodging tax for the entire stay.
A facility with fewer than 30 rental days in a calendar year may qualify for an exemption, but rentals made through a transient lodging intermediary do not qualify for that exemption.
The person or platform collecting the occupancy payment is responsible for collecting and remitting the tax.
If all bookings are handled by a transient lodging intermediary and the operator does not take direct bookings, the Department says the operator does not need to file a lodging-tax return.

Local city and county lodging taxes may also apply. Some are administered on the state return, while others require separate local registration and filing. Use the Department's address-specific administration table and confirm rates with both the city and county.

Portland Accessory Short-Term Rentals

Portland regulates qualifying residential rentals as Accessory Short-Term Rentals. The dwelling must remain the resident's primary residence for at least 270 days during each calendar year. The resident may be absent while renting for no more than 95 days per year.

Type A - one or two bedrooms

A Type A permit covers one or two rented bedrooms and no more than five overnight guests. The permit is valid for two years. The process includes an application, bedroom inspection, neighborhood notice, business registration, and transient lodging-tax compliance. The permit number must appear in advertising and be posted in the rental.

Portland's fee schedule effective July 10, 2026 lists a $504 Type A fee for one- and two-dwelling structures, with renewal every two years. Confirm the current schedule when applying.

Type B - three to five bedrooms

A Type B rental involves three to five bedrooms and requires a Conditional Use Review. The land-use decision determines the approved guest count, up to 10 guests. After land-use approval, a bedroom inspection is required before operation.

Portland states that new Type B Accessory Short-Term Rentals are not allowed as ASTRs in commercial/mixed-use, employment, or industrial zones. Rentals of three or more bedrooms in those zones are reviewed under other land-use classifications.

Start with Portland's Accessory Short-Term Rental permit hub, not an unofficial checklist. Checkmate also offers Portland Airbnb management support.

Bend Short-Term Rental Permits and Licenses

Bend generally requires both a Short-Term Rental Land Use Permit and an annual Short-Term Rental Operating License. Certain named developments are exempt from the land-use permit, but all short-term rentals require an operating license.

Bend permit types

Type I - infrequent whole house: Up to four rental periods and no more than 30 rental days per year. Exempt from the concentration limit.
Type I - owner occupied: Up to two bedrooms for an unlimited number of rental days. Exempt from the concentration limit.
Type I - commercial or mixed-use whole house: More than 30 rental days per year in a commercial or mixed-use zone. Exempt from the concentration limit.
Type II - residential whole house: More than 30 rental days or more than four rental periods per year in a residential area. Subject to a 500-foot separation requirement from an existing permitted short-term rental.

The live Bend page lists Type I and Type II land-use fees plus a 4% Long Range Planning surcharge, as well as initial and annual operating-license fees and a transportation supplement. Because the amounts can change, use the City's current fee table rather than an older downloaded handout.

Renewal, ownership, and tax

The operating license renews annually.
If it is not renewed within 30 days after expiration, the license expires and the land-use permit is void.
Land-use permission must be maintained through qualifying rental use at least once every 12 months unless a stated long-term-rental exception applies.
For permits approved after April 15, 2015, the permit is tied to the owner and becomes void when the property is sold.
Bend states that all short-term rentals except infrequent-use permits pay the City's 10.4% room tax on gross short-term rental revenue.

Use the City of Bend short-term rental page for applications, current fees, code links, and renewal rules. Owners can also review Checkmate's Bend Airbnb management service.

Rules That Require Address-Specific Verification

Do not generalize Portland or Bend rules to Eugene, Salem, the Oregon coast, or an unincorporated county. A jurisdiction may regulate vacation rentals through zoning, business licensing, a short-term rental permit, a local lodging-tax account, or several of these systems.

This guide does not repeat unsupported claims that Eugene universally requires a short-term rental permit, safety inspection, neighbor notice, density limit, or local contact, or that Salem uses a particular city registration system. Verify those obligations with current official city and county sources before operating.

Coastal jurisdictions can have especially property-specific rules, including caps, transfer restrictions, occupancy, parking, septic, wildfire, and local-contact requirements. Identify both the incorporated city and county before relying on a rule.

Compliance Checklist

Confirm whether the rental is transient lodging and whether the 30-consecutive-day guest exemption applies.
Register for Oregon transient lodging tax when the operator will collect payment.
Identify which platform or person collects payment and reconcile the taxes that party remits.
Check the state's administration table, then verify city and county lodging-tax accounts and rates.
Confirm zoning and obtain every required local land-use permit and operating license before listing.
Document occupancy, bedrooms, parking, safety, neighborhood notice, and responsible-contact requirements.
Put required permit numbers in advertisements and inside the unit.
Calendar state quarterly filings and every local renewal deadline.

Official Sources

Bottom Line

Oregon hosts need both state tax compliance and exact local authorization. Collect the current 1.5% state lodging tax when responsible, distinguish direct bookings from platform-collected bookings, and identify local city and county taxes by address. In Portland, verify primary residence and Type A or Type B approval. In Bend, verify permit type, separation, operating license, and renewal status. This guide is general information, not legal or tax advice.