State Framework
Understand the statewide rules, tax layer, and authority given to cities and counties.
State guide
Oregon Short-Term Rental Laws: State Rules, Taxes, and Local Permits
Oregon STR rules explained with current official sources: statewide duties, local permit boundaries, tax responsibility, failure points, and an address-level action plan.
- 100+ U.S. cities
- Official sources
- Address used only for local rules
Compliance layers
Four Layers to Verify Before Your Oregon Property Goes Live.
Local Permit
Match the address to the correct city or town permit, notice, renewal, and operating rules.
Tax Obligations
Check state and local licensing, filing, and marketplace collection responsibilities.
County Records
Verify the separate rental-registration or property-record steps for the relevant county.
Direct answer
Oregon STR rules at a glance
Oregon does not issue one statewide STR operating permit. The property must satisfy city or county land-use and licensing rules, while whoever collects payment generally handles state transient lodging tax. The current state rate is 1.5%; HB 4134 raises it to 2.75% for charges occurring on or after January 1, 2027. Local rates and filing destinations remain address-specific.
- Current state rate
- Oregon’s state transient lodging tax is currently 1.5% of taxable occupancy charges.The rate has applied since July 1, 2020 and remains current through 2026.
- 2027 change
- HB 4134 raises the state rate to 2.75% for transient-lodging charges on or after January 1, 2027.Do not apply the higher rate to 2026 charges; schedule a system and contract review before the operative date.
- Collector rule
- The provider or intermediary that collects payment for occupancy is responsible for collecting and remitting the state tax.Reconcile platform and direct bookings rather than assigning responsibility by listing ownership alone.
- Quarterly returns
- Returns and payment are due by the last day of the month following each calendar quarter, including zero returns when required.Local lodging taxes may be included on the state return only where DOR administers them.
State compliance is not address approval
Use the statewide rules below as the base layer, then verify the exact city, county, parcel, dwelling, and booking channel. A tax account or platform listing does not by itself authorize an STR in Oregon.
Warning
Local decision rule
Decide which Oregon rules control the address
Oregon’s state tax workflow is centralized only for participating local governments. Another city or county may require a direct local return. Local land-use permits are separate again. The announced January 2027 rate change adds a concrete maintenance trigger: update pricing, platform tax settings, disclosures, and direct-booking systems before charges cross the operative date.
Resolve local land-use permission
Determine city versus unincorporated county, zoning, dwelling class, license availability, owner-occupancy, cap, and renewal before listing.
RequiredFind the local tax administrator
Use DOR’s participating-jurisdiction information to learn whether the local tax is filed with the state or directly with the city/county.
RequiredAssign collector responsibility per channel
For every marketplace and direct channel, record who receives guest payment and which state/local taxes it remits.
Required
Money and filings
Oregon tax, platform, and recordkeeping split
Required cleaning, pet, booking, and processing charges are examples of amounts included in the state lodging-tax base; truly optional services can differ. Use that rule as the starting point for a Oregon booking-channel ledger that names the collector, government destination, return, and closeout evidence.
- Taxable fees
- Required cleaning, pet, booking, and processing charges are examples of amounts included in the state lodging-tax base; truly optional services can differ.
- 30-day stay
- Once a stay reaches 30 consecutive days at the same facility, the state guidance treats the entire stay as not subject to state lodging tax.
- Administration fee and penalties
- Collectors may retain the stated 5% administrative fee; late payment and late filing trigger separate percentage penalties and interest.
Failure conditions
Mistakes that can invalidate a Oregon STR plan
The legislation applies the increase to charges on or after January 1, 2027. The current DOR rate remains 1.5% in 2026. The additional Oregon failure conditions below also change eligibility, the responsible filer, the amount due, or the evidence needed to defend the operation.
Using 2.75% too early
The legislation applies the increase to charges on or after January 1, 2027. The current DOR rate remains 1.5% in 2026.
RequiredFiling every local tax through DOR
Only participating local governments use the DOR-administered return. Other cities and counties require direct registration and filing.
RequiredExcluding mandatory fees from the base
Required service fees such as cleaning or booking charges are taxable examples in the official guidance.
Required
Address-specific rules
Oregon city and county STR guides
Statewide Oregon rules cannot decide the local permit for a parcel. After confirming the property is inside the named jurisdiction, use its guide for the applicable zoning, documents, fees, renewal, and enforcement path.
Portland Short-Term Rental Laws
Portland Accessory Short-Term Rental Permit, zoning, documents, taxes, operating rules, and renewal.
Bend Short-Term Rental Laws
Bend Short-Term Rental Operating License, zoning, documents, taxes, operating rules, and renewal.
Eugene Short-Term Rental Laws
Eugene Short-Term Rental Registration, zoning, documents, taxes, operating rules, and renewal.
Ashland Short-Term Rental Laws
Ashland Travelers Accommodation Approval, zoning, documents, taxes, operating rules, and renewal.
FAQs
Frequently Asked Questions
What is Oregon’s state lodging-tax rate in 2026?
It is 1.5% of taxable transient-lodging charges. The enacted increase does not apply until charges on or after January 1, 2027.
Who collects Oregon STR tax?
The provider or intermediary that collects payment for occupancy is generally the transient-lodging tax collector.
Are 30-night Oregon stays taxed?
The DOR FAQ states that once a stay reaches 30 consecutive days at the same facility, the entire stay is not subject to state lodging tax. Local exemptions can differ.
Does Oregon DOR collect every city lodging tax?
No. DOR collects local tax only for jurisdictions with an administration agreement; other local returns go directly to the city or county.