Irving, TX vacation rental requirements

Know who pays the hotel tax

Airbnb collects and pays the 6% state hotel tax on its bookings. If guests pay you directly or through a site that doesn’t collect, register with the Comptroller and file the state tax yourself.Source

Texas hotel occupancy tax →

Register for local hotel tax

Your city (and in some places your county) charges its own hotel tax, filed with that city or county, not the state. Airbnb pays it only in the places on its list; everywhere else you register and file it yourself, even for Airbnb bookings.Source

Check your city’s rules

Many Texas cities require a short-term rental permit or registration, and some require an inspection, a local contact, or posted rules. Outside city limits there’s usually no permit, but deed restrictions and HOA rules often limit rentals. Pick your area for the local rules.Source

Then pick your city

Texas counties can’t zone, so short-term rental permits, zoning limits, and the local hotel tax come from the city your home is in. Outside city limits there’s usually no permit, but deed restrictions and HOA rules often limit rentals.Source

Check whether you need a conditional use permit

A new short-term rental in a single-family home needs a conditional use permit, approved by the planning commission and city council, and no more than 10% of homes on a block face can be rentals. Rentals that were registered and operating legally before July 31, 2026 can continue without one.Source

Register with code enforcement

Register the rental with Irving code enforcement and renew every year. The city has proposed an inspection at each renewal.Source

Hotel taxes on each stay

Stays of 29 nights or less owe the 6% state hotel tax, which Airbnb collects on its bookings. If guests pay you directly, file it with the Texas Comptroller. Airbnb and VRBO collect Irving’s 9% hotel tax under agreements with the city. For direct bookings, register and file with the city.Source