Tourist tax›United States›checked 5 Nov 2026
Tourist tax in Houston
This is the tax inside Houston's own boundary. Neighbouring towns, including the ones near the airport, set their own; it follows where your accommodation is.
Across every type of stay. Your exact stay depends on dates, star rating, children and night limits: the calculator works it out.
- 17% of the room price per night, all year.
Find hotels in Houston
Live prices from Booking.com, Expedia, Agoda, Vrbo and others, for your dates and guests.
Quick answers
Do children pay the tourist tax in Houston?
It is charged per room (or as a share of the room price), not per person, so children don't change it.
How do you pay the tourist tax in Houston?
Paid at the property or to the booking site, depending on how you book.
Every rate and rule
Texas state hotel occupancy tax (6%) (Texas State Hotel Occupancy Tax)
Set by Texas Comptroller of Public Accounts · 1 rate
Texas state hotel occupancy tax (6%) (Texas State Hotel Occupancy Tax)
Rates of the room price, per night (as the source defines it).
| Type of stay | Room price | Rate |
|---|---|---|
| All types of stay | $15.00 or more per room per night | 6% |
Paid at the property or to the booking site, depending on how you book.
Who pays less or nothing
- Other
Source: Texas Tax Code chapter 156, checked 5 Nov 2026.
City of Houston hotel occupancy tax (7%) (City of Houston Hotel Occupancy Tax)
Set by City of Houston (administered by Houston First Corporation) · 1 rate
City of Houston hotel occupancy tax (7%) (City of Houston Hotel Occupancy Tax)
Rates of the room price, per night (as the source defines it).
| Type of stay | Room price | Rate |
|---|---|---|
| All types of stay | $2.00 or more per room per night | 7% |
Paid at the property or to the booking site, depending on how you book.
Who pays less or nothing
- Other
Source: Houston Code of Ordinances chapter 44 (hotel occupancy tax); Texas Tax Code chapter 351, checked 5 Nov 2026.
Harris County hotel occupancy tax (2% inside the City of Houston) (Harris County Hotel Occupancy Tax)
Set by Harris County (Tax Assessor-Collector) · 1 rate
Harris County hotel occupancy tax (2% inside the City of Houston) (Harris County Hotel Occupancy Tax)
Rates of the room price, per night (as the source defines it).
| Type of stay | Room price | Rate |
|---|---|---|
| All types of stay | $2.00 or more per room per night | 2% |
Paid at the property or to the booking site, depending on how you book.
Who pays less or nothing
- Other
- Other
Source: Texas Tax Code 352.002; Harris County Commissioners Court order, checked 5 Nov 2026.
Harris County-Houston Sports Authority hotel tax (2%) (Harris County-Houston Sports Authority hotel occupancy tax)
Set by Harris County-Houston Sports Authority (collected by the Harris County Tax Assessor-Collector) · 1 rate Our reading of the official text
Harris County-Houston Sports Authority hotel tax (2%) (Harris County-Houston Sports Authority hotel occupancy tax)
Rates of the room price, per night (as the source defines it).
| Type of stay | Room price | Rate |
|---|---|---|
| All types of stay | $2.00 or more per room per night | 2% |
Paid at the property or to the booking site, depending on how you book.
Who pays less or nothing
- Other
Source: Texas Local Government Code chapter 334 (sports and community venues), checked 5 Nov 2026.
Checked 5 Nov 2026 · next check due by 3 Feb 2027.