Portland Short-Term Rental Regulations

Last verified: 2026-03-26
TL;DR
Portland requires Type A Accessory Short-Term Rental Permit (up to 2 bedrooms, max 5 guests) ($400). 2 permit types available — see below for eligibility by type. Combined tax rate is 15%. Annual day limit: No limit on total rental nights; max 95 days per year when resident absent.
Key Requirements at a Glance
Permit ✓ Required — Type A Accessory Short-Term Rental Permit (up to 2 bedrooms, max 5 guests) ($400) — See below for other permit types
Primary Residence ✓ Required
Annual Day Limit No limit on total rental nights; max 95 days per year when resident absent
Tax Rate 15%
Max Penalty $1,000 per violation per day for booking agent violations; 25% fraud penalty on taxes; permit revocation with 2-year re-application ban + revocation risk
Insurance Not required

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Which permit type applies to you?

Type A Accessory Short-Term Rental Permit (up to 2 bedrooms, max 5 guests)

FeeAmount
Initial cost$400
Renewal$400 / 2 years

The property must be your primary residence. This means investment properties are not eligible for this permit type.

Type B Accessory Short-Term Rental Conditional Use (3-5 bedrooms, max 10 guests)

FeeAmount
Initial cost$9,005 (land use review)
Renewal$245/year / 2 years

The property must be your primary residence. This means investment properties are not eligible for this permit type.

Application Process

Register as Portland business; submit application with floor plans and notification letter to neighborhood association and nearby neighbors; city inspects bedrooms for building code compliance, fire/life-safety, and detector installation; Oregon Driver's License required for residency verification

Note: Document requirements vary by permit type. See individual permit sections above for eligibility details.

Tax Obligations

TaxRateAuthority
Portland Transient Lodgings Tax 6% City of Portland
Oregon State Transient Lodging Tax 1.5% State of Oregon
Multnomah County Transient Lodging Tax 5.5% County
Travel Portland / Tourism Improvement District 2% City of Portland

Combined rate: 15% of gross rental income.

Collection: Operators collect tax from transients at time of payment; booking agents/intermediaries responsible for collecting and remitting when they collect payment; must register with Revenue Division within 15 days of commencing business

Filing: Quarterly; returns due by last day of month following each calendar quarter; Portland city tax quarterly or monthly as required by Revenue Division

Rental Limits

Portland annual day limit: No limit on total rental nights; max 95 days per year when resident absent. Each individual stay must be 29 days or fewer per stay.

Occupancy & Density Limits

Type A: max 2 bedrooms, max 5 guests; Type B: max 5 bedrooms, max 10 guests (determined by Conditional Use Review); multi-dwelling structures limited to 1 unit or 25% of total units

Zoning & Restrictions

Allowed in all zones; Type B prohibited in commercial/mixed use, employment, and industrial zones; multi-dwelling structures limited to 1 unit or 25% of units; 6+ bedrooms requires commercial building code compliance; resident must occupy 270+ days/year

Insurance & Safety

Safety & Operating Requirements

Penalties for Non-Compliance

Transient lodging tax: 10% original delinquency penalty plus 1% monthly interest, additional 15% for continued delinquency, 25% for fraud; booking agent violations $1,000 per violation per day; permit revocation with 2-year ban; monthly code enforcement fees for safety violations

Platform Requirements

Compliance Checklist

Follow these steps to legally operate a short-term rental in Portland:

  1. Determine your permit type. Portland has 2 permit types. Identify which applies to your property (Type A Accessory Short-Term Rental Permit (up to 2 bedrooms, max 5 guests), Type B Accessory Short-Term Rental Conditional Use (3-5 bedrooms, max 10 guests)).
  2. Meet safety requirements. Interconnected smoke detectors (hardwired or wireless) in each rented bedroom and adjacent hallway; carbon monoxide alarms on each floor with rented bedrooms; bedrooms must meet building code sleeping room standards; city inspection required.
  3. Apply for your STR permit. Submit application + $400 fee. See permit types above to determine which applies.
  4. Register for tax accounts. Set up hotel occupancy tax accounts with the city tax authority.
  5. Collect and remit taxes. 15% on all bookings.
  6. Renew every 2 years. $400 renewal fee.

Official Sources

  1. Accessory Short-Term Rental Permits (ASTR) - Read Before You Apply - City of Portland
  2. Portland City Code 33.207 - Accessory Short-Term Rentals
  3. Portland City Code Chapter 6.04 - Transient Lodgings Tax
  4. Transient Lodging Tax - Oregon Department of Revenue
  5. Accessory Short-Term Rentals: Changes in City rules and enforcement methods needed