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Alabama lodging tax rate

Statewide lodging tax figures cited to the state revenue department.

Alabama lodgings tax is 5% in Blount, DeKalb, Lauderdale, Marion, Cherokee, Etowah, Lawrence, Marshall, Colbert, Franklin, Limestone, Morgan, Cullman, Jackson, Madison, and Winston counties, and 4% in all other counties. It applies to renting rooms, lodgings, or accommodations to transients, except where accommodations are furnished for 180 continuous days or more.

Counties and municipalities may levy local lodgings taxes, ranging in rate between 1% and 13%.

RuleRule text
Statewide lodging taxAlabama lodgings tax is 5% in Blount, DeKalb, Lauderdale, Marion, Cherokee, Etowah, Lawrence, Marshall, Colbert, Franklin, Limestone, Morgan, Cullman, Jackson, Madison, and Winston counties, and 4% in all other counties. It applies to renting rooms, lodgings, or accommodations to transients, except where accommodations are furnished for 180 continuous days or more. Alabama Department of Revenue, Lodgings Tax. As of 2026-10-09.
Local lodging taxesCounties and municipalities may levy local lodgings taxes, ranging in rate between 1% and 13%. Alabama Department of Revenue, Lodgings Tax. As of 2026-10-09.

Rates are from the Alabama revenue department, retrieved 2026-10-09. Primary sources: https://www.revenue.alabama.gov/tax-types/lodgings-tax/.

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Questions

What is the statewide lodging tax in Alabama?

Alabama lodgings tax is 5% in Blount, DeKalb, Lauderdale, Marion, Cherokee, Etowah, Lawrence, Marshall, Colbert, Franklin, Limestone, Morgan, Cullman, Jackson, Madison, and Winston counties, and 4% in all other counties. It applies to renting rooms, lodgings, or accommodations to transients, except where accommodations are furnished for 180 continuous days or more. Source: Alabama Department of Revenue, Lodgings Tax, https://www.revenue.alabama.gov/tax-types/lodgings-tax/, as of 2026-10-09.

Do local lodging taxes apply in Alabama?

Counties and municipalities may levy local lodgings taxes, ranging in rate between 1% and 13%. Source: Alabama Department of Revenue, Lodgings Tax, https://www.revenue.alabama.gov/tax-types/lodgings-tax/, as of 2026-10-09.

Estimates for planning; not tax/legal advice.