Form OR-SLT-V, Oregon State Lodging Tax Payment Voucher, 150 - oregon 2025

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Within the updated Oregon Airbnb Laws for Portland are residency requirements for short-term rental permits. The resident of the vacation rental must occupy the unit for at least 270 days during each year but there are no limits to the number of nights you may have a short-term rental.
If your employer withheld the Statewide Transit Individual (STI) tax from your wages, it should be reported in Box 14 of your W-2 using code ORSTT W/H. Note: If your employer is located in Oregon, your employer has already withheld and paid this tax on your behalf.
Key Takeaways. Under the 14-day rule, you dont report any of the income you earn from a short-term rental, as long as you rent the property (or room) for no more than 14 days during the year, and you use the property yourself for 14 days or more during the year.
Use Form OR-40 if: Youre a full-year resident and youre not filing a joint return. Both you and your spouse are full-year residents, if youre filing a joint return. Use Form OR-40-P if any ONE of the following is true: Youre a part-year resident and youre not filing a joint return.
Airbnb reservations in Portland incur several taxes and fees, enhancing the citys lodging and tourism sectors. These include: Transient lodging tax: 6% of the listing price for stays under 30 nights. Tourism improvement district fee: 3% of the listing price.
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In areas that Airbnb has made agreements with governments or is required by law to collect and remit local taxes on behalf of hosts, Airbnb calculates these taxes and collects them from guests at the time of booking. Airbnb then remits collected taxes to the applicable tax authority on the hosts behalf.
Exemptions. Lodging facilities exempt from the lodging tax include places for: Health care, hospitals, long-term care, and residential care that is licensed, registered, or certified by the Oregon Department of Human Services. Drug or alcohol abuse and mental health treatments.
Understanding Oregons Airbnb Taxes The state charges a 1.5% Oregon Transient Lodging Tax on reservations less than 30 nights. This tax includes all non-optional fees like cleaning and pet charges with the revenue supporting the Oregon Tourism Commission. Local governments may also impose their own lodging taxes.

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