Oregon Rental / transient occupancy tax

Rental / transient occupancy tax in Oregon

Oregon charges a 1.5% state transient lodging tax on the price charged for transient lodging, computed on the total retail price paid for occupancy. Local transient lodging taxes may add to it. Statute text: "A tax of 1.5 percent is imposed on any consideration charged for the sale, service or furnishing of transient lodging." (ORS 320.305(1)(a)).

Verified Source: ORS 320.305(1)(a) · last checked 2026-10-17