Home · Landlord-tenant rules · Lodging tax · Pennsylvania
Statewide lodging tax figures cited to the state revenue department.
Pennsylvania hotel occupancy tax is imposed at the same rate as the sales tax, 6 percent. It applies to hotels and to rentals of rooms, apartments, and houses, including rentals arranged through online or third-party brokers. A person who provides lodging for less than 30 days to the same person must collect and remit the tax.
The Department collects an additional 1 percent local hotel tax in Allegheny and Philadelphia counties. Some other counties impose an additional tax collected by the county treasurer.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | Pennsylvania hotel occupancy tax is imposed at the same rate as the sales tax, 6 percent. It applies to hotels and to rentals of rooms, apartments, and houses, including rentals arranged through online or third-party brokers. A person who provides lodging for less than 30 days to the same person must collect and remit the tax. Pennsylvania Department of Revenue, Home Sharing. As of 2026-10-09. |
| Local lodging taxes | The Department collects an additional 1 percent local hotel tax in Allegheny and Philadelphia counties. Some other counties impose an additional tax collected by the county treasurer. Pennsylvania Department of Revenue, Home Sharing. As of 2026-10-09. |
Rates are from the Pennsylvania revenue department, retrieved 2026-10-09. Primary sources: https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/home-sharing.
Pennsylvania hotel occupancy tax is imposed at the same rate as the sales tax, 6 percent. It applies to hotels and to rentals of rooms, apartments, and houses, including rentals arranged through online or third-party brokers. A person who provides lodging for less than 30 days to the same person must collect and remit the tax. Source: Pennsylvania Department of Revenue, Home Sharing, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/home-sharing, as of 2026-10-09.
The Department collects an additional 1 percent local hotel tax in Allegheny and Philadelphia counties. Some other counties impose an additional tax collected by the county treasurer. Source: Pennsylvania Department of Revenue, Home Sharing, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/home-sharing, as of 2026-10-09.
Estimates for planning; not tax/legal advice.