Connecticut Rental / transient occupancy tax

Rental / transient occupancy tax in Connecticut

Connecticut's room occupancy tax is 15% of the rent a hotel or lodging house receives for the first 30 consecutive days of a stay, and 11% for a bed and breakfast establishment. Statute text: "At a rate of fifteen per cent with respect to each transfer of occupancy, from the total amount of rent received by a hotel or lodging house for the first period not exceeding thirty consecutive calendar days" (Conn. Gen. Stat. § 12-408(1)(B)).

Verified Source: Conn. Gen. Stat. § 12-408(1)(B) · last checked 2026-10-18