Houston Short-Term Rental Regulations

Last verified: 2026-04-04
TL;DR
Houston requires Certificate of Registration (Contact city). Combined tax rate is 13%. No annual day limit, but each stay must be 30 days or fewer per stay.
Key Requirements at a Glance
Permit ✓ Required — Certificate of Registration (Contact city)
Primary Residence Not required
Annual Day Limit No limit — 30 days or fewer per stay
Tax Rate 13%
Max Penalty $500 per violation
Insurance Not required

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Certificate of Registration

FeeAmount
Initial costContact city
RenewalContact city / 1 year

This permit type does not require primary residence.

Application Process

Online registration only; must complete within one hour (cannot save and return). Registration deadline was January 1, 2026.

Tax Obligations

TaxRateAuthority
Texas State Hotel Occupancy Tax 6% Texas Comptroller
City of Houston Hotel Occupancy Tax 7% Houston First Corporation

Combined rate: 13% of gross rental income.

Collection: Airbnb auto-remits; other platforms require either proof of HOT remittance or registration on HOT remittance platform

Filing: Monthly by 20th of following month, or quarterly by 20th of month following quarter end if qualified; file via Texas Comptroller Webfile

Rental Limits

Houston does not impose an annual cap on the number of nights you can rent. Each individual stay must be 30 days or fewer per stay.

Zoning & Restrictions

Check with local government

Insurance & Safety

Safety & Operating Requirements

Penalties for Non-Compliance

Fine of $100–$500 per violation; each day of violation constitutes a separate violation. Certificate of registration may also be revoked.

Platform Requirements

Compliance Checklist

Follow these steps to legally operate a short-term rental in Houston:

  1. Meet safety requirements. 24-hour emergency contact required. Human trafficking awareness training required. Permit number must be included in listing platform registrations.
  2. Apply for Certificate of Registration. Submit application. Contact city for fee details.
  3. Register for tax accounts. Set up hotel occupancy tax accounts with the city tax authority.
  4. Collect and remit taxes. 13% on all bookings.
  5. Renew annually. Contact city for renewal fee details.

Official Sources

  1. ARA - Business Licensing - Short Term Rentals | City of Houston
  2. Newly Adopted Short-Term Rental Ordinance Effective January 1, 2026 | Houston Permitting Center
  3. Article XXIII - Short-Term Rentals | Code of Ordinances | Houston, TX
  4. Hotel Occupancy Tax E-Service Center | Houston First Corporation
  5. Hotel Occupancy Tax - Texas Comptroller