Texas Short-Term Rental Laws (2026)

Texas short-term rental compliance is primarily address-specific. The state imposes hotel occupancy tax, while cities regulate licensing, zoning, occupancy, inspections, and operating standards. Private deed restrictions and condominium or homeowners association rules can create a separate restriction even when government permits are available.

This 2026 guide uses current official materials from the Texas Comptroller and the cities of Austin, Dallas, Houston, and San Antonio. Confirm the exact city, county, special district, and private restrictions before purchasing, advertising, or accepting bookings.

Texas Short-Term Rental Laws - Quick Answer

No universal state STR license: Texas does not issue one statewide short-term rental operating permit. Local authorization varies by address.
State hotel tax: Texas imposes a 6% Hotel Occupancy Tax on qualifying accommodations rented for less than 30 consecutive days.
Local hotel tax: Cities, counties, and certain special districts may add hotel occupancy taxes and separate filing duties.
Platform collection: A platform handles state tax only when it has agreed to collect and remit it. Local platform agreements differ by jurisdiction.
City permits: Austin, Dallas, Houston, and San Antonio each use different registration, licensing, tax, and renewal systems.
Private restrictions: A city permit does not override a recorded covenant, condominium declaration, lease restriction, or HOA rule.

What Counts as a Short-Term Rental in Texas?

For state Hotel Occupancy Tax, the Texas Comptroller treats residential property rented to a non-permanent resident for 29 days or less as a short-term rental. The tax reaches houses, apartments, condominiums, and similar sleeping accommodations, not only conventional hotels.

Local definitions are not identical. Austin and San Antonio generally use a rental period of fewer than 30 consecutive days, while local ordinances can add exclusions, minimum durations, property classifications, and jurisdiction boundaries. Use the definition in every government program that applies to the address.

Texas State Hotel Occupancy Tax

The Texas Comptroller's Hotel Occupancy Tax guidance imposes a 6% state tax on the price of a room or sleeping space costing $15 or more per day. Houses, apartments, condominiums, bed-and-breakfasts, and other qualifying accommodations rented for less than 30 consecutive days can be taxable.

Who Collects State HOT?

The Comptroller's Hotel Occupancy Tax FAQ explains that a short-term rental platform must collect and remit state HOT when it has agreed with the property owner to do so. If no such agreement exists, the owner is responsible.

Do not infer local tax collection from state tax collection. A platform might collect Texas HOT but not the city, county, or special-district tax for the same reservation.

State Filing and Permanent Residents

Texas HOT reports are filed monthly or quarterly according to the Comptroller's assigned filing frequency. Monthly reports are due on the 20th day of the following month, and quarterly reports are due on the 20th day after the quarter ends.

A guest who qualifies as a permanent resident for 30 or more consecutive days may receive different state tax treatment when the statutory and administrative requirements are met. Keep the written agreement, folio, payment, and continuous-occupancy records supporting any exemption.

Local Hotel Occupancy Taxes

Local HOT is not a single statewide percentage. Cities and counties can impose separate rates, reporting calendars, exemptions, penalties, and platform-collection arrangements. The article's former statement that major-city local rates were generally 7% to 9% was obsolete - Austin now posts an 11% city rate, Dallas posts 9%, and San Antonio has separate city and Bexar County rates.

For every property, identify:

the municipality;
the county;
any convention, venue, or special tax component;
each tax account and return deadline;
which booking platforms have a collection agreement; and
which direct or uncovered bookings remain the operator's responsibility.

Austin Short-Term Rental Laws

Austin requires an operating license for qualifying short-term rentals in the city's Full Purpose and Limited Purpose jurisdictions. The City's Short-Term Rentals page explains the jurisdiction map, applications, current fees, renewals, and operating requirements.

Austin License Types and Jurisdiction

Austin's current materials retain Type 1, Type 2 Residential, Type 2 Commercial, and Type 3 application paths. Eligibility depends on property type, owner occupancy, zoning, and jurisdiction. The city adopted substantial changes in 2025, so older claims that Type 2 residential rentals are categorically being phased out should not be used as a current eligibility rule.

Full Purpose jurisdiction: an operating license and Austin HOT obligations apply.
Limited Purpose jurisdiction: an operating license is required, but Austin says City HOT does not apply.
Extraterritorial jurisdiction: Austin's page says a City STR license and City HOT do not apply, though other authorities and private restrictions may.

Austin 2026 Fees and Term

Austin currently posts:

new operating license: $836.30, consisting of a $789 license fee and $47.30 notification fee; and
renewal: $385.30, consisting of a $338 renewal fee and $47.30 notification fee.

The current change summary and renewal materials say licenses are valid for two years, though an older approval sentence on the same page still says one year. Confirm the expiration shown on the issued license and Austin Finance Online account.

Austin Hotel Occupancy Tax

Austin's Hotel Occupancy Tax page posts an 11% City HOT - 9% occupancy tax plus a 2% venue project tax - in addition to the separate 6% state tax.

Beginning April 1, 2025, booking platforms that facilitate reservations and accept payment must collect and remit Austin HOT for covered platform bookings. Operators must still file Austin's required quarterly reports, including the amounts collected by platforms. Reports are due by the last day of the month following the quarter, even when no City tax is due.

See Checkmate's Austin Airbnb management page for local operations support.

Dallas Short-Term Rental Laws

Dallas uses both government registration and land-use rules. The City's Short-Term Rental registration page says all STR owners must register their property and that registration is free.

Dallas Registration and Zoning

A registration for tax purposes does not establish that a property is lawful under zoning. Dallas's Short-Term Rental Information page lists the zoning districts in which STR use is allowed. Verify the parcel's current district before relying on an existing listing or tax account.

Dallas Code Chapter 42B also addresses registration, inspections, operations, platforms, denial, and revocation. Keep the registration current and comply with noise, parking, occupancy, and property standards applicable to the address.

Dallas Hotel Occupancy Tax

Dallas's official STR Hotel Occupancy Tax page posts a 9% City HOT on net room receipts. The former article's 7% Dallas rate was incorrect.

Dallas says it has no City HOT collection agreement with Airbnb, Vrbo, or similar platforms.
The owner, operator, or manager must register and remit Dallas HOT.
Reports and payments are due monthly by the 15th day of the following month.
Effective February 1, 2026, the City posts a 15% penalty when monthly HOT remains unpaid three months after the due date, plus 10% annual interest after the due date.

For market support, see Checkmate's Dallas Airbnb management page.

Houston Short-Term Rental Laws

Houston no longer fits the former article's description of a lightly regulated city focused only on tax. The City launched a short-term rental certificate-of-registration program in 2026 under Ordinance 2025-322.

Houston Registration in 2026

Houston's official Short-Term Rentals page directs hosts to the registration portal and states:

a City certificate of registration is required;
the current certificate fee is $275;
the City registration number must be provided to listing platforms;
certificates issued on or before December 31, 2026 expire December 31, 2027; and
starting January 1, 2027, the City will notify platforms to remove listings without a certificate.

The City host guide also requires the registration certificate to be posted inside the STR and the public listing to show the City certificate number and maximum occupancy. Verify current application documents, contacts, safety information, and tax proof in the portal before starting the one-hour application session.

Houston Tax and Platform Records

Houston requires proof of local HOT compliance during registration. The City says an Airbnb-only operator may attest that Airbnb remits HOT, while Vrbo users provide the specified stay-tax report and operators on other channels provide the required payment or registration records. Direct bookings and multi-platform activity should be reconciled against Houston First requirements.

See Checkmate's Houston Airbnb management page for local operations support.

San Antonio Short-Term Rental Laws

San Antonio requires an individual permit for each qualifying STR inside city limits. The City's Short-Term Rental program distinguishes owner- or operator-occupied Type 1 rentals from non-owner-occupied Type 2 rentals.

San Antonio Permit Fees and Term

The official permit page currently states:

Type 1 permit: $300;
Type 2 permit: $450;
term: three years;
renewal: the same Type 1 or Type 2 fee; and
transfer: permits are not transferable.

Type 2 eligibility is subject to density and zoning rules. A permit for one unit does not authorize another unit or survive a prohibited transfer.

San Antonio and Bexar County HOT

San Antonio's STR tax page posts:

City of San Antonio HOT: 9%;
Bexar County HOT: 1.75%; and
Texas HOT: 6% reported separately under state requirements.

Operators must file local reports every month, including zero-revenue months. Since March 10, 2025, Airbnb and Vrbo have paid San Antonio City HOT for covered bookings, but operators still file reports, pay Bexar County HOT through the local portal, and remit City HOT not collected by those platforms.

See Checkmate's San Antonio Airbnb management page for local operations support.

Other Texas Cities and Counties

Fort Worth, Galveston, Corpus Christi, McKinney, Arlington, College Station, and other jurisdictions use their own definitions, registrations, zoning, occupancy, local-contact, and tax rules. Do not copy Austin, Dallas, Houston, or San Antonio requirements to another address.

For additional Texas market pages, see Checkmate's Fort Worth Airbnb management page and Texas Airbnb management companies guide. These market resources do not replace government approval.

Texas HOA, Condominium, and Deed Restrictions

Government authorization and private-property authorization are separate. Before operating, review:

the recorded declaration and amendments;
condominium documents;
HOA rules and enforcement policies;
the lease, if the operator is a tenant;
minimum rental periods and leasing caps;
guest, parking, amenity, and access rules; and
any required owner registration or board approval.

Do not assume an HOA is silent because a listing already exists. Obtain the current governing documents from the association or county records and have qualified Texas counsel interpret uncertain rental language. A City permit does not waive a private covenant, and an HOA approval does not replace a City permit.

Texas Host Compliance Checklist

Map every jurisdiction. Confirm city limits, county, special districts, and the tax situs.
Check public land-use rules. Verify zoning, property type, permit availability, density limits, and occupancy.
Check private restrictions. Review recorded covenants, condominium documents, HOA rules, and leases.
Obtain local authorization. Apply for the city license, permit, registration, inspection, and tax accounts required for the specific unit.
Register for Texas HOT. Confirm whether a platform has agreed to collect state tax and what remains due directly.
Register for local taxes. Create every city, county, and special-district account and calendar each return.
Reconcile booking channels. Separate platform-covered reservations from direct or uncovered bookings.
Meet operating standards. Document occupancy, parking, noise, safety devices, emergency contacts, and required posting.
Track renewals. Use the issued permit expiration, not a generalized annual assumption.
Preserve records. Keep permits, filings, exemption support, platform reports, guest records, and complaint responses.

Common Texas Compliance Mistakes

Using a state tax permit as proof that the property is locally authorized.
Assuming every Texas jurisdiction uses the same less-than-30-day definition.
Using Austin's former 9% City HOT instead of its current 11% rate.
Using Dallas's former 7% rate instead of the current 9% City HOT.
Describing Houston as registration-free after its 2026 certificate program began.
Ignoring Bexar County's separate 1.75% tax for San Antonio bookings.
Assuming Airbnb or Vrbo collects every local tax in every city.
Treating a permit as an override of HOA or condominium restrictions.
Assuming all permits renew annually - Austin currently describes two-year licenses and San Antonio uses three-year permits.

Official Sources

Bottom Line

A Texas host needs separate answers for state tax, local tax, local operating permission, and private-property restrictions. Confirm the exact address, obtain every required permit, reconcile each platform's tax role, and keep renewals and monthly or quarterly filings current. This guide is general information, not legal or tax advice.