Lodging and rentals
Oregon's statewide transient lodging tax is 1.5 percent for a stay ending on or before December 31, 2026. It becomes 2.75 percent for a stay ending on or after January 1, 2027, with the added 1.25 percentage points labeled the nature conservation fee.
Scope and what changes it
Use the stay's end date to find Oregon's statewide lodging-tax rate. Then confirm the collector, local layer, taxable charges, exemptions, registration, and filing path.
House Bill 4134 took effect June 5, 2026, but that Act date is not the rate-transition date. A city or county tax can apply on top of the state tax. Whoever collects payment for the stay is generally the collector responsible for collection and remittance, which means a platform may handle some transactions while the provider remains responsible for direct bookings and for verifying what the platform actually remits.
The ordinary Oregon answer
Use 1.5 percent when the stay ends on or before December 31, 2026. Use 2.75 percent when the stay ends on or after January 1, 2027; the added 1.25 percentage points are labeled the nature conservation fee. House Bill 4134 took effect June 5, 2026, but DOR's program guidance makes January 1, 2027 the rate transition.
The person or intermediary that collects payment for occupancy is responsible for collecting and remitting the tax on that transaction. A host with platform and direct bookings can therefore have more than one collection path in the same quarter.
Cities and counties set their own transient-lodging tax rates. Some local taxes are administered through DOR and can ride on the state return; others require registration and filing directly with the city or county. Use the lodging address, not the owner's mailing address.
State returns and payments are due by the last day of the month after each calendar quarter, and a return is required even when no tax was collected for the reporting period. A separately administered local program can use its own due date and return.
A nonoptional service charge, or the value of a service included in the standard lodging price, is subject to state lodging tax. DOR examples include mandatory cleaning, pet, extra-bed, booking, and processing charges.
A lodger staying 30 or more consecutive days at the same facility is exempt from state lodging tax for the entire stay. Other state exemptions include qualifying federal business travel and certain facilities; the fewer-than-30-rental-days facility exemption is not available to transient lodging intermediaries.
A real-world example
A Bend-area owner has one direct stay ending December 30, 2026 and another ending January 3, 2027. The owner uses the 1.5 percent state rate for the first stay and 2.75 percent for the second, then applies the current local rate for the property's jurisdiction to each booking. Mandatory cleaning and processing charges stay in the taxable state amount. For platform bookings, the owner also verifies in writing which state and local taxes the platform collects and remits before reconciling the quarter by payment collector.
Exceptions and local layer
House Bill 4134 took effect June 5, 2026, but that does not make June 5 the day the lodging rate changed. DOR's current program guidance keeps the 1.5 percent rate for stays ending through December 31, 2026 and starts the 2.75 percent rate with stays ending January 1, 2027.
The state exemption covers 30 or more consecutive days at the same facility, but local definitions, documentation, and exemptions can differ. Read the city's or county's current rule as a separate step.
Platforms can differ by jurisdiction and tax. Reconcile the platform statement to the state tax, each local tax, direct-booking receipts, fees, refunds, and filing periods before treating the account as complete.
What to do next
List the property jurisdiction, platform bookings, property-manager bookings, and direct payments. Save each collector's written tax-remittance statement.
Use DOR's lodging-tax program page for the controlling stay-end-date boundary, current forms, receipt guidance, and account notices. Use the legislation summary to understand the Act, not to substitute its effective date for the rate-transition date.
Open DOR lodging-tax guidanceSeparate gross lodging receipts, mandatory fees, exemptions, platform-collected tax, direct-collected tax, state filing, and each local filing. Calendar the last day of the month after every quarter.
Official sources
These are the exact official sources used for the statewide answer and its exceptions. Claims were checked July 16, 2026; current-condition and local pages still need a fresh check when you act.
Tax
Keep transient lodging tax separate from the no-general-sales-tax baseline.
Open tax guide
Places
Use the property's city and county to locate the local tax program.
Find a place
Land use
Tax registration does not answer whether short-term rental use is allowed locally.
Open land-use guide
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