Is Airbnb Legal in Phoenix? 2026 Rules, Permits & Taxes

Permit required

Yes

Taxes on a stay

13.07%

Fine for hosting without a permit

$3,500

Listings showing a permit number

0%

Latest rule change

Apr 4, 2026

Listing figures: AirROI, 12 months to September 2026. A number on a listing doesn't prove the permit or license is valid, and a missing one doesn't prove there is none.

The rules in brief

Who needs it

Every owner, or the owner's designee, who rents or offers a house or dwelling unit in Phoenix for stays under 30 nights, with a separate permit for each dwelling unit.^{1,4,7,8,17,19}

Issued by

City of Phoenix Planning and Development Department (permit); Arizona Department of Revenue (TPT license)

Valid for

A permit expires one year after it is issued. Renewal must be filed at least 15 working days before it expires, and a renewal filed 15 working days after expiry must be a new application. The state TPT license runs for the calendar year and is renewed each January.

Processing

The city must approve or deny a complete application within 7 days; an application not approved within 7 days counts as denied, and the owner can appeal.

On listings

The number must appear on every listing

Platform checks

Platforms must require a current, unsuspended permit number on each Phoenix listing and verify that the listing is permitted before advertising it; a platform that does not can be fined up to $2,500 per violation per day.

Fees

Who qualifies

• The applicant is the property owner, or a designee with the owner's signed authorization; a separate application is filed for each dwelling unit
• A valid Arizona TPT license, registration of the property with the Maricopa County Assessor and no suspended permit for the address
• Liability insurance of at least $500,000 in total, or rentals booked only through a platform that provides equal or greater primary coverage
• A notarized statement that the owner and designee are not registered sex offenders and have no felony causing death or serious injury, or using a deadly weapon, in the last five years; an individual applicant also shows lawful presence in the United States
• A notice of intent mailed to neighbors and to registered HOAs and neighborhood associations within 600 feet, followed by a notarized attestation of compliance before the first booking
• For a casita (accessory dwelling unit) with a certificate of occupancy issued on or after September 14, 2024: a notarized attestation that the owner will live on the property, with proof of address

How to apply

1. 1 Register for a TPT license on AZTaxes.gov ($12 per location) and register the rental with the Maricopa County Assessor.
2. 2 Arrange liability insurance of at least $500,000 (or a platform that provides it) and name a 24-hour emergency contact.
3. 3 Apply in the SHAPE PHX portal with the $250 fee, the notarized Affidavit and Attestation, a written description or map of the smoke detector, carbon monoxide detector, fire extinguisher and other safety equipment, and the Owner's Designee Authorization if someone else applies.
4. 4 Mail the notice of intent by certified mail to neighboring properties and to registered HOAs and neighborhood associations within 600 feet, then file the notarized Attestation of Compliance with the mailing receipts.
5. 5 Put the permit number on every listing and post a copy of the permit near the entrance.

Permit rules

City permit for every short-term rental

Every owner who rents or offers a house or dwelling unit for stays under 30 days needs a short-term rental permit from the Planning and Development Department; renting or knowingly occupying a rental without a current, unsuspended permit is prohibited.^1,7 In force since November 6, 2023

$250 to apply and $250 to renew

The permit fee is $250 for each application and each yearly renewal, and it is not refundable.^1,7 In force since November 6, 2023

One-year permit

A permit expires one year after it is issued. A renewal application is due at least 15 working days before expiry, and one filed 15 working days after expiry has to be a new application.^1,20 In force since November 6, 2023

City decides within 7 days

The city must approve or deny a complete application or renewal within seven days; an application that is not approved within seven days counts as denied, and the owner can appeal.^1,7 In force since November 6, 2023

One permit for each dwelling unit

A separate application is needed for each dwelling unit on a single-family property, each unit in a one- to four-family house and each unit in a condominium or other multi-family building.¹ In force since November 6, 2023

What the application must show

An application shows the owner, designee and 24-hour emergency contact, a valid TPT license, $500,000 of liability coverage (or platform coverage), registration with the Maricopa County Assessor, a signed agreement to follow the law, a map of safety equipment and, for an individual, lawful presence in the United States.^1,19,20 In force since November 6, 2023

State TPT license first

A host needs a current transaction privilege tax license from the Arizona Department of Revenue ($12 per location) before renting, and its number goes on every listing; the city asks for proof with the permit application.^1,3,8

Register with the Maricopa County Assessor

The rental must be on file with the Maricopa County Assessor, and an owner who lives outside Arizona must name an Arizona statutory agent; the permit application asks for evidence of the registration.^1,4

Permit number on every listing

The Phoenix permit number must appear on each advertisement, with a notice that the owner, renter and guest may be liable for up to $2,000 for the cost of a police response; the state TPT license number is also required on each listing.^1,3,7 In force since November 6, 2023

Permit and contacts posted at the entrance

A copy of the permit must hang unobstructed within ten feet of the primary entrance inside the rental, along with the name, phone number and email of the owner, designee and emergency contact.¹ In force since November 6, 2023

Platforms must check the permit

Online lodging operators must require a current, unsuspended permit number on each Phoenix listing, and an advertising platform must verify that each Phoenix listing has a permit before advertising it.¹ Applies to: platforms · In force since November 6, 2023

No primary-residence rule

State law bars Phoenix from restricting short-term rentals by use or occupancy beyond the powers it lists, and the city ordinance has no primary-residence or owner-occupancy rule for houses and condos, so an owner can rent a second home.^1,2

Owner must live on site with a newer casita

Since April 4, 2026 an application for a property whose accessory dwelling unit (casita or guest house) received its certificate of occupancy on or after September 14, 2024 needs a notarized attestation that the owner will live on the property, with a utility bill from the last 60 days or an Arizona ID as proof of address.^1,7,19 Applies to: accessory dwelling units with a certificate of occupancy from 2024-09-14 · In force since April 4, 2026

Casitas can be short-term rentals

The city's accessory dwelling unit guide says casitas and other ADUs are allowed to be used as short-term rentals; the same permit applies.¹⁸ Applies to: accessory dwelling units

Background attestation for owner and designee

Before offering a rental, the owner and any designee file a notarized statement that they are not registered sex offenders and have no felony causing death or serious injury, or using a deadly weapon, in the five years before the application.^1,19 In force since November 6, 2023

No limit on nights per year

Phoenix sets no cap on the number of nights a permitted home can be rented, and the state list of what a city may regulate does not include one.^1,2

Under 30 nights is a short-term rental

The permit applies to a home offered for transient use for fewer than 30 days; lodging tax applies to stays of 29 consecutive days or less.^1,13

Certified-mail notice to neighbors and HOAs

Before renting, the owner mails a notice of intent by certified mail to neighboring properties (next door and across or diagonally across the street; every residential unit on the same floor in a multi-family building) and to registered HOAs and neighborhood associations within 600 feet, then files an attestation with the mailing receipts.^1,7 In force since November 6, 2023

24-hour emergency contact

The permit lists a 24-hour emergency contact who must be on site or reachable by phone or text within 30 minutes when police, fire or code enforcement ask, and on site within 30 minutes if the owner or property had a verified violation in the last 12 months or a suspended permit in the last 36 months.^1,20 In force since November 6, 2023

$500,000 liability insurance

Hosts show liability insurance of at least $500,000 in total, or evidence that each booking comes through a platform with equal or greater primary liability coverage.^1,2 In force since November 6, 2023

Smoke and CO alarms, fire extinguishers, pool barriers

A rental needs a working smoke and carbon monoxide detection system kept as NFPA 72 requires, and a portable fire extinguisher in the kitchen and any area with an open flame such as a stove, fireplace or grill; a home with a pool must meet the pool barrier requirements of the Phoenix Building Construction Code, and the Neighborhood Services Department may inspect.^1,19,20 In force since November 6, 2023

No events, event-center use or commercial uses

A short-term rental cannot be used for a special event that needs a permit or license, as an event center (charging admission or selling alcohol), or for retail, restaurant, banquet or other nonresidential use; a knowing special event can suspend the permit.^1,2 In force since November 6, 2023

Sex-offender check on each guest

An owner may not rent without running a registered sex offender background check on each guest, and must keep the evidence for 12 months for inspection by a code enforcement officer.¹ In force since November 6, 2023

Permit can be suspended for up to 12 months

The director can suspend a permit for up to 12 months after three verified violations in 12 months (not counting purely aesthetic, trash or parking violations), or one verified violation such as a felony at the rental, serious injury or death, or a knowing special event; a property with a suspended permit cannot file a new application or renewal.^1,7 In force since November 6, 2023

Appeal to a hearing officer

An owner can appeal a denial or suspension to the hearing officer within 21 days of the decision (or within 28 days of filing, if longer); the officer's decision is final and an appeal does not pause a suspension.^1,7 In force since November 6, 2023

Median nightly rate, booked nights

$185

Taxes on that night (13.07%)

$24

Guest pays, before Airbnb and cleaning fees

$209

What the host still handles

• A state TPT license from the Arizona Department of Revenue ($12 per location, renewed each January), with the license number on every listing
• TPT returns on AZTaxes.gov, including $0 returns, even when Airbnb collects the tax
• The City of Phoenix tax license fee ($50 a year, billed with the TPT license) and the City of Phoenix short-term rental permit ($250 a year)
• Registration of the rental with the Maricopa County Assessor, with an Arizona statutory agent for owners who live outside Arizona
• Tax on direct bookings made outside Airbnb or another marketplace, which the host collects and files^{10,12,13,14,15,16,17,24,25}

• Court-found violations of the short-term rental ordinance within 12 months: at least $500 or one night's advertised rent for the first, at least $1,000 or two nights' rent for the second, and at least $3,500 or three nights' rent for the third and any later one, whichever is greater.^1,7
• Renting without a permit adds a civil sanction of $1,000 per month; the court dismisses it if the owner gets a permit within 30 days after the complaint.^1,20
• A platform or online lodging operator that lists a Phoenix rental without a current permit number can be fined up to $2,500 for each violation each day.¹
• Permit suspension for up to 12 months after three court-found violations in 12 months, or after one serious violation.^1,7
• The owner, renter and guest may be liable for up to $2,000 for the cost of a police response to the property.¹
• Listing without the state TPT license number: $250 for a first offense and $1,000 for a second or later offense.³
• Operating without a TPT license is a class 3 misdemeanor, depending on the business activity.⁹

1. June 13, 2026 Lapsed
   House Bill 2429 does not become law

   HB 2429 would have let cities set occupancy limits and expanded permit suspension. It passed the House but was not heard in the Senate before the Legislature finished its 2026 session on June 13, 2026.^21,22,26

2. June 2026 Lapsed
   Proposed $3.50 nightly fee left out of the budget

   The governor proposed a $3.50 nightly fee on short-term rentals in January 2026 to fund an affordability program; the budget passed in June 2026 did not include it.^23,27

3. April 4, 2026
   Owner residence attestation for newer casitas

   Phoenix began requiring a notarized attestation, with proof of address, that the owner will live on the property when its casita received a certificate of occupancy on or after September 14, 2024 (Ordinance G-7495, codified in May 2026).^1,7

4. July 1, 2025
   Phoenix hotel tax rises from 2.3% to 2.8%

   Ordinance G-7369, passed March 18, 2025, raised the city rate on hotels and most other privilege tax classes from 2.3% to 2.8%, bringing the city tax on a short stay to 5.8% with the 3.0% additional tax.¹⁴

5. January 1, 2025
   City tax on rentals of 30 days or more ends

   From January 1, 2025 owners no longer collect city privilege tax on residential rentals of 30 days or more; stays under 30 days remain taxed as transient lodging.¹⁷

6. September 14, 2024
   Owner residence allowed for newer casitas

   State law lets a city require an owner to live on a property whose accessory dwelling unit received its certificate of occupancy on or after September 14, 2024.²

7. November 6, 2023
   Short-term rental permits start

   The permit ordinance took effect and the city began issuing permits; applications had been open in the SHAPE PHX portal since October 26, 2023.⁷

8. September 2023
   City Council replaces registration with a permit

   Phoenix City Council approved a text amendment (Ordinance G-7156) that turned the registration requirement into a permit requirement with a 7-day decision, appeals and enhanced civil penalties.^7,19

9. July 6, 2022
   Senate Bill 1168 lets cities require permits

   Laws 2022, Chapter 343 let Arizona cities require a local short-term rental permit (fee capped at the lesser of cost or $250), set civil penalties for verified violations and added the TPT license number requirement on listings.^2,6

10. January 2020
    Phoenix adopts short-term rental registration

    Ordinance G-6653 required owners to register each short-term rental with the city so that responsible-party contact information was on file.²⁰

Estimate what a Phoenix home could earn

1. 1. Phoenix City Code, Chapter 10, Article XVI, Short-Term Vacation Rental (Sections 10-193 to 10-206) · City of Phoenix (hosted by ICC Code Solutions)
2. 2. Arizona Revised Statutes 9-500.39 - Limits on regulation of vacation rentals and short-term rentals (cities and towns) · Arizona Legislature
3. 3. Arizona Revised Statutes 42-5042 - Online lodging operators; requirements; civil penalty · Arizona Legislature
4. 4. Arizona Revised Statutes 33-1902 - Residential rental property; recording with the assessor; agent designation · Arizona Legislature
5. 5. Arizona Revised Statutes 42-5010 - Transaction privilege tax rates · Arizona Legislature
6. 6. Laws 2022, Chapter 343 (Senate Bill 1168) - vacation rentals; short-term rentals; enforcement · Arizona Legislature
7. 7. Short-Term Rental Registry · City of Phoenix Planning and Development Department
8. 8. TPT License · Arizona Department of Revenue
9. 9. Renewing a TPT License · Arizona Department of Revenue
10. 10. Short-Term Lodging · Arizona Department of Revenue
11. 11. Online Lodging Marketplace · Arizona Department of Revenue
12. 12. Online Lodging Marketplace (OLM) Factsheet FS-25-01 · Arizona Department of Revenue
13. 13. Combined Tax Rate Chart, effective January 1, 2026 · City of Phoenix Finance Department
14. 14. Phoenix Transaction Privilege Tax and Use Tax Rates · Arizona Department of Revenue
15. 15. Transaction Privilege and Other Tax Rate Tables, effective September 1, 2026 · Arizona Department of Revenue
16. 16. Privilege (Sales) Use Tax · City of Phoenix Finance Department
17. 17. Transaction Privilege (Sales) and Use Tax License Fees · City of Phoenix Finance Department
18. 18. Welcome to the City of Phoenix's Accessory Dwelling Unit (ADU) Guide · City of Phoenix Planning and Development Department
19. 19. Affidavit and Attestation: Acknowledgement of Short-Term Rental (STR) Permit Requirements and Agreement (Rev. 08/2026) · City of Phoenix Planning and Development Department
20. 20. Transportation, Infrastructure, and Planning Subcommittee Agenda, June 21, 2023 (Item 12, Short-Term Vacation Rental) · City of Phoenix City Clerk
21. 21. HB 2429 - vacation rentals; short-term rentals; occupancy (House bill summary) · Arizona House of Representatives
22. 22. Introduced Bills, 2026 Second Regular Session · Arizona Legislature
23. 23. Governor Katie Hobbs Lays Out Plan to Lower Costs and Put Arizona First in Her Fourth State of the State · Office of the Arizona Governor
24. 24. Occupancy tax collection and remittance by Airbnb in Arizona · Airbnb Help Center
25. 25. Phoenix, AZ · Airbnb Help Center
26. 26. Arizona short-term rental bill likely dead for the year · Arizona Capitol Times
27. 27. Five things to know about bipartisan state budget deal passed by Arizona Legislature · ABC15 Arizona