Occupancy tax collection and remittance by Airbnb in Pennsylvania

State of Pennsylvania

Guests who book Airbnb listings that are located in the State of Pennsylvania will pay the following taxes as part of their reservation:

• Pennsylvania Hotel Occupancy Tax: 6% of the listing price including any cleaning fee and guest fee for reservations 29 nights and shorter that are in the State of Pennsylvania. For detailed information, visit the Pennsylvania Department of Revenue website.
• Local Sales Tax Collected by the State: 1% of the listing price including any cleaning fee and guest fee for reservations 29 nights and shorter. The State administers 2 Local Sales Taxes: Allegheny County and Philadelphia County. For detailed information, visit the Pennsylvania Department of Revenue website.
• Locally Administered Occupancy Taxes: All locally imposed Occupancy Taxes will be collected on reservations in Pennsylvania. The tax varies by city and county. It is typically 0%-8.5% of the listing price including any cleaning fees for reservations 29-30 nights and shorter. For detailed information, please visit your local finance department website.

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.