State Airbnb laws2026 30 sources cited

Arizona Short-Term Rental Laws & Hotel Tax (2026)

Source: AirROI Reviewed by , Founder @ AirROI Rules checked

From 27 official sources, 1 Airbnb help page and 2 news reports. Not legal advice.

The short answer

Arizona Airbnb Laws in Brief

At a glance

Arizona Short-Term Rental Laws at a Glance

State license required
Yes
Latest rule change
Mar 1, 2026

The laws in brief

The rules an Arizona host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Arizona Short-Term Rental Laws at a Glance
TopicRule
PermitState TPT license for every host3,9
Who can hostOwner may be required to live on site with a newer casita1,16
WhereCities and towns cannot ban short-term rentals1
Minimum stayUnder 30 consecutive nights is short-term4,13
GuestsNo special events or commercial uses1
Listing displayTPT number on every listing3
PlatformsPlatforms register with the state and remit tax8,9
SafetyFire, building and sanitation codes apply1
Insurance$500,000 liability insurance1
NeighborsEmergency contact for the city1

Your home

Can You Host an Airbnb in Arizona? It Depends on the Home

Whether you can host in Arizona turns on whose home it is and whether you live there.

Your own home, rented whole while you're away

Allowed with conditions

A room in your home with you present

Allowed with conditions

A second home or investment property you don't live in

Allowed with conditions

A casita or guest house approved after September 14, 2024

Allowed with conditions

A condo or home in an owners' association

Allowed with conditions

Permit

Do You Need a License for Airbnb in Arizona?

Yes. Arizona hosts need the Transaction privilege tax license from the state from the Arizona Department of Revenue (TPT license); the city or county (local permit). It costs $262 in the first year (A host in a city that charges the maximum $250 pays about $262 in the first year ($12 TPT license plus the permit) and about $250 a year after that, plus any city tax license fee billed with the TPT license; Phoenix charges $50 a year, which makes about $312 and $300 there.) and $250 a year to renew.1,3,10,11,13,27

Who needs it
Issued by
Valid for
Processing
On listings
Platform checks

Fees

Fees
FeeAmount
State TPT license (per location)Arizona charges $12 for each TPT license per location and no state renewal fee; cities may add their own license fees.$12
City or county permit (maximum)State law caps a local permit fee at the actual cost of issuing it or $250, whichever is less; Phoenix, Scottsdale, Mesa, Tempe, Flagstaff and Lake Havasu City charge $250 and Sedona $210.$250

Who qualifies

  • No state owner-occupancy rule; a city may require the owner to live on site only for an accessory dwelling unit approved on or after September 14, 2024
  • The application may ask only for owner and property details, proof of the TPT license, emergency contact information and an agreement to follow the law
  • A city may deny only for missing information, an unpaid fee, a suspended permit at the same address, false information, or an owner who is a registered sex offender or has a recent serious felony conviction

How to apply

  1. Register for a TPT license on AZTaxes.gov ($12 per location) and add the county and city region codes for the property.
  2. Register the property with the county assessor and, for an owner living out of state, name an Arizona statutory agent.
  3. Apply to the city for its short-term rental permit, with the TPT number, owner details and an emergency contact.
  4. Send any neighbor notice and arrange liability insurance of at least $500,000 (or rent through a platform that provides it).
  5. Put the TPT number, and the city permit number where required, on every listing.

Applications go through the official application page .

Permit rules

State TPT license for every host
TPT license costs $12 per location
TPT number on every listing
City permit allowed, capped at $250
Cities must decide within seven business days
Apply within 30 days of a permit program opening
Platforms register with the state and remit tax

Who can host

What Arizona Cities and Counties Can and Can't Regulate

Cities and towns cannot ban short-term rentals
Counties cannot ban them either
Owner may be required to live on site with a newer casita
Zoning and nuisance rules apply as to other homes

Local rules

Local Rules in Arizona's 8 Largest Airbnb Markets

A state license doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are Arizona's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.

  1. 1. Phoenix

    Maricopa County

  2. 2. Scottsdale

    Maricopa County

  3. 3. Tucson

    Pima County

  4. 4. Sedona

    Coconino and Yavapai Counties County

  5. 5. Flagstaff

    Coconino County

  6. 6. Lake Havasu City

    Mohave County

  7. 7. Mesa

    Maricopa County

  8. 8. Tempe

    Maricopa County

Taxes

Arizona Short-Term Rental Taxes

No single rate: the 5.5% state tax plus a county rate of 0% to 1.77% and a city rate of about 4.5% to 10% comes to roughly 10.5% to 16% of the nightly price and cleaning fee in the ten largest markets (all incorporated cities).

Arizona Short-Term Rental Taxes
TaxRateCollected by
Arizona transaction privilege tax (transient lodging) 5.5% of the room price and cleaning fee, for stays under 30 nights5.5%5,28Airbnb
County excise and lodging taxes Varies by county, added to the 5.5% state rate: 1.77% in Maricopa County, 1.4% in Coconino, 0.825% in Yavapai, 0.55% in Pima and none in Mohave; unincorporated areas of Pima County add 6%. ADOR's rate table lists lower county rates for bookings through an online lodging marketplace such as Airbnb: 0.22% in Maricopa, 1.1% in Coconino and none in Pima—12,24,28Airbnb
City hotel and additional hotel taxes Set by each city: about 4.5% in Flagstaff, 5.0% in Lake Havasu City, 5.8% in Phoenix, 6.7% in Scottsdale, 7.0% in Mesa and Sedona, and 10% in Tucson for short-term rentals—12,18,28Airbnb

What the host still handles

Operating rules

Operating Rules for Arizona Short-Term Rentals

Local rules are limited to a list in the statute
Emergency contact for the city
Notice to adjacent neighbors
$500,000 liability insurance
Fire, building and sanitation codes apply
No special events or commercial uses
Permits can be suspended for up to 12 months
Register the property with the county assessor
Under 30 consecutive nights is short-term
Small room rentals can fall outside the lodging tax class
Hosts still file a TPT return

Fines

How to Avoid Airbnb Fines in Arizona

Fines in Arizona fall on hosting without the approvals described above, or outside the rules. With them in hand and the rules followed, none of the fines below apply.

Changes

What's Changed in Arizona's Airbnb Rules

No change was scheduled when the rules were checked on October 17, 2026; the most recent are listed first.

  1. June 13, 2026 Lapsed
    House Bill 2429 does not become law
  2. June 2026 Lapsed
    Proposed $3.50 nightly fee left out of the budget
  3. March 1, 2026
    Tucson taxes short-term rentals at 10%
  4. January 1, 2025
    City tax on 30-night-plus residential rentals ends
  5. September 14, 2024
    Owner residence allowed for newer accessory dwelling units
  6. July 6, 2022
    Senate Bill 1168 lets cities require permits

Earnings

What Could a Short-Term Rental in Arizona Earn?

The rules shape the numbers: a permit that costs $262 in the first year. For a specific address, the Airbnb income calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

Arizona Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in Arizona?

Yes. Arizona law bars cities, towns and counties from prohibiting vacation rentals or short-term rentals. A host needs a state TPT license and, in cities with a permit program, a city permit.1,2,3

Do I need a permit or license for Airbnb in Arizona?

Every host needs a state transaction privilege tax (TPT) license from the Arizona Department of Revenue and must show its number on each listing. Cities may also require their own permit; Phoenix, Scottsdale, Mesa, Tempe, Flagstaff, Sedona and Lake Havasu City do.1,3,16,17,19,20,21,22,23

How much is the Arizona short-term rental license?

The state TPT license costs $12 per location with no state renewal fee. City permits are capped by state law at the lesser of actual cost or $250; Phoenix, Scottsdale, Mesa, Tempe, Flagstaff and Lake Havasu City charge $250 a year and Sedona $210.1,10,11,16,17,19,20,21,22,23

Can a city ban or cap short-term rentals in Arizona?

No city or county may prohibit them. Cities can regulate only in the ways the statute lists, such as safety, zoning applied like other homes, permits, emergency contacts, neighbor notice and insurance.1,2

Can I rent a home I don't live in?

Yes. Arizona does not require an owner to live in a short-term rental, except that a city may require it for a casita or guest house approved on or after September 14, 2024. An owner who lives outside Arizona must name an Arizona statutory agent with the county assessor.1,6

Does Airbnb collect hotel or occupancy tax in Arizona?

Yes. Airbnb collects and remits the 5.5% state tax and the county and city lodging taxes on reservations of 29 nights or fewer, but the host still holds a TPT license and files returns.8,9,28

What is the lodging tax rate on an Airbnb stay in Arizona?

The state rate is 5.5%, plus a county rate of 0% to 1.77% and a city rate that runs from about 4.5% in Flagstaff to 10% in Tucson, roughly 10.5% to 16% in total in the ten largest markets.5,12,18,24,28

Do I still file Arizona tax returns if Airbnb collects the tax?

Yes. A host files a TPT return on AZTaxes.gov even for months with no rentals; income booked only through a marketplace is reported with a 100% deduction.8,9

What is the fine for breaking Arizona short-term rental rules?

Cities may fine verified violations up to $500, $1,000 and then $3,500 (or one, two and three nights' rent if higher) within 12 months. Listing without a TPT number costs $250, then $1,000.1,3

Do I have to show my license number on my Airbnb listing?

Yes. The TPT license number must be on every advertisement, including Airbnb postings, and a city with a permit program may also require the city permit number.1,3

Are stays of 30 nights or longer taxed as lodging in Arizona?

No. Stays longer than 29 consecutive days are not taxed at the state, county or city level, and since January 1, 2025 cities no longer tax residential rentals.13,15

Can I rent out a casita or guest house?

Yes, with the same TPT license and any city permit. A city may require the owner to live on the property if the casita was approved on or after September 14, 2024; Phoenix has asked for a notarized attestation since April 4, 2026.1,16

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The Sedona and Tempe city pages were read in a browser; the Mesa page and the Arizona Office of Tourism rate table were read from Internet Archive copies.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the state agency and your city or county has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  1. 1. Arizona Revised Statutes 9-500.39 - Limits on regulation of vacation rentals and short-term rentals (cities and towns) · Arizona Legislature
  2. 2. Arizona Revised Statutes 11-269.17 - Limits on regulation of vacation rentals and short-term rentals (counties) · Arizona Legislature
  3. 3. Arizona Revised Statutes 42-5042 - Online lodging operators; requirements; civil penalty · Arizona Legislature
  4. 4. Arizona Revised Statutes 42-5070 - Transient lodging classification · Arizona Legislature
  5. 5. Arizona Revised Statutes 42-5010 - Transaction privilege tax rates · Arizona Legislature
  6. 6. Arizona Revised Statutes 33-1902 - Residential rental property; recording with the assessor · Arizona Legislature
  7. 7. Laws 2022, Chapter 343 (Senate Bill 1168) - vacation rentals; short-term rentals; enforcement · Arizona Legislature
  8. 8. Short-Term Lodging · Arizona Department of Revenue
  9. 9. Online Lodging Marketplace · Arizona Department of Revenue
  10. 10. TPT License · Arizona Department of Revenue
  11. 11. Renewing a TPT License · Arizona Department of Revenue
  12. 12. Transaction Privilege and Other Tax Rate Tables, effective September 1, 2026 · Arizona Department of Revenue
  13. 13. Online Lodging Marketplace (OLM) Factsheet FS-25-01 · Arizona Department of Revenue
  14. 14. Introduced Bills, 2026 Second Regular Session · Arizona Legislature
  15. 15. Residential Rental Guidelines · Arizona Department of Revenue
  16. 16. Short-Term Rental Registry · City of Phoenix
  17. 17. Information for Owners and Operators (vacation and short-term rentals) · City of Scottsdale
  18. 18. Tucson Transaction Privilege Tax and Use Tax Rates · Arizona Department of Revenue
  19. 19. Property Owner Responsibilities (short-term rentals) · City of Sedona
  20. 20. STR Property Owners · City of Flagstaff
  21. 21. Frequently Asked Questions: Vacation Rentals · Lake Havasu City
  22. 22. Short-Term Rental License · City of Mesa
  23. 23. Tempe Short-Term Rental License · City of Tempe
  24. 24. Transient Lodging Tax Rates: Arizona Communities (June 2025) · Arizona Office of Tourism
  25. 25. 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
  26. 26. HB 2429 - vacation rentals; short-term rentals; occupancy (House bill summary) · Arizona House of Representatives
  27. 27. Transaction Privilege (Sales) and Use Tax License Fees · City of Phoenix
  28. 28. Occupancy tax collection and remittance by Airbnb in Arizona · Airbnb Help Center
  29. 29. Arizona short-term rental bill likely dead for the year · Arizona Capitol Times
  30. 30. Five things to know about bipartisan state budget deal passed by Arizona Legislature · ABC15 Arizona