Iowa Rental / transient occupancy tax

Rental / transient occupancy tax in Iowa

Iowa imposes a 5% state hotel and motel tax on renting lodging; local hotel/motel taxes may add to it. Statute text: "A tax of five percent is imposed upon the sales price for the renting of any lodging if the lodging is located in this state" (Iowa Code § 423A.3).

Verified Source: Iowa Code § 423A.3 · last checked 2026-10-16