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Statewide lodging tax figures cited to the state revenue department.
The state lodging tax for stays ending on or before December 31, 2026 is 1.5 percent of the amount charged for occupancy of transient lodging. For stays ending on or after January 1, 2027, the state lodging tax is 2.75 percent.
The local lodging tax rate is set by the local municipality.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | The state lodging tax for stays ending on or before December 31, 2026 is 1.5 percent of the amount charged for occupancy of transient lodging. For stays ending on or after January 1, 2027, the state lodging tax is 2.75 percent. Oregon Department of Revenue, Transient Lodging Tax. As of 2026-10-09. |
| Local lodging taxes | The local lodging tax rate is set by the local municipality. Oregon Department of Revenue, Transient Lodging Tax. As of 2026-10-09. |
Rates are from the Oregon revenue department, retrieved 2026-10-09. Primary sources: https://www.oregon.gov/dor/programs/businesses/pages/lodging.aspx.
The state lodging tax for stays ending on or before December 31, 2026 is 1.5 percent of the amount charged for occupancy of transient lodging. For stays ending on or after January 1, 2027, the state lodging tax is 2.75 percent. Source: Oregon Department of Revenue, Transient Lodging Tax, https://www.oregon.gov/dor/programs/businesses/pages/lodging.aspx, as of 2026-10-09.
The local lodging tax rate is set by the local municipality. Source: Oregon Department of Revenue, Transient Lodging Tax, https://www.oregon.gov/dor/programs/businesses/pages/lodging.aspx, as of 2026-10-09.
Estimates for planning; not tax/legal advice.