Houston Short-Term Rental Regulations
| Permit | ✓ Required — Certificate of Registration (Contact city) |
| Primary Residence | Not required |
| Annual Day Limit | No limit |
| 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
| Fee | Amount |
|---|---|
| Initial cost | Contact city |
| Renewal | Contact 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
| Tax | Rate | Authority |
|---|---|---|
| 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.
Zoning & Restrictions
Check with local government
Insurance & Safety
Safety & Operating Requirements
- 24-hour emergency contact required
- Human trafficking awareness training required
- Permit number must be included in listing platform registrations
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
- Platforms must delist non-registered properties
- Enforcement on advertising platforms delayed until January 1, 2027.
Compliance Checklist
Follow these steps to legally operate a short-term rental in Houston:
- Meet safety requirements. 24-hour emergency contact required. Human trafficking awareness training required. Permit number must be included in listing platform registrations.
- Apply for Certificate of Registration. Submit application. Contact city for fee details.
- Register for tax accounts. Set up hotel occupancy tax accounts with the city tax authority.
- Collect and remit taxes. 13% on all bookings.
- Renew annually. Contact city for renewal fee details.
Official Sources
- ARA - Business Licensing - Short Term Rentals | City of Houston
- Newly Adopted Short-Term Rental Ordinance Effective January 1, 2026 | Houston Permitting Center
- Article XXIII - Short-Term Rentals | Code of Ordinances | Houston, TX
- Hotel Occupancy Tax E-Service Center | Houston First Corporation
- Hotel Occupancy Tax - Texas Comptroller