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  • Hotel Tax | RI Division of Taxation - Rhode Island
    The Hotel Tax is imposed any facility offering (a) room (s) for which the public may, for a consideration, obtain transient lodging accommodations The tax imposed applies to the first thirty (30) consecutive calendar days of each rental
  • Rhode Island Hotel Tax Exemption: Who Qualifies - LegalClarity
    Learn who qualifies for Rhode Island hotel tax exemptions, from long-term stays past 30 days to government and nonprofit organizations, and how to claim them correctly
  • General Laws of Rhode Island Section 44-18-36. 1. (2025) - Hotel tax . . .
    A house, condominium, or other resident dwelling shall be exempt from the five percent (5%) hotel tax under this subsection if the house, condominium, or other resident dwelling is rented in its entirety The hotel tax is in addition to any sales tax imposed
  • S0335
    44-18-36 1 Hotel tax 4 (a) There is imposed a hotel tax of five percent (5%) upon the total consideration charged 5 for occupancy of any space furnished by any hotel, travel packages, or room reseller or reseller as 6
  • Rhode Island General Laws Title 44. Taxation § 44-18-36. 1. Hotel tax
    A house, condominium, or other resident dwelling shall be exempt from the five percent (5%) hotel tax under this subsection if the house, condominium, or other resident dwelling is rented in its entirety The hotel tax is in addition to any sales tax imposed
  • STATE OF RHODE ISLAND - DIVISION OF TAXATION
    Occupancy by employees or representatives of the State of Rhode Island, its instrumentalities or political subdivisions, is exempt from the tax when such occupancy is for official purposes and the rent is paid by the state, its agencies or political subdivisions Payment is made by such agency
  • Rhode Island short-term rental guests will face higher lodging taxes . . .
    In Rhode Island, all charges for occupancy are taxable This includes items such as cleaning fees, pet fees, rollaway bed fees, extra person fees, etc Accommodations purchased by buyers including federal or state governments and municipalities may be exempt from short-term lodging taxes
  • RI S0335 | 2025 | Regular Session | LegiScan
    2025 RI S0335 (Summary) Removes the exemption from the state hotel tax for residences rented in their entirety Effective 1 1 2026
  • Rhode Island Raises Lodging Tax Adds Whole‑Home Short‑Term Rental Tax . . .
    Effective January 1, 2026, the state’s local hotel tax rate increases from 1% to 2% This tax applies to all short-term rentals in Rhode Island, including hotels, rentals through hosting platforms (e g Airbnb, VRBO), and other short-term lodging rentals
  • Rhode Island tax changes for 2026 include new short-term rental levy . . .
    Owners of short-term rentals face two changes this year The local hotel tax that applies to all short-term rentals, including hotels, doubled from 1% to 2% A new 5% whole-home short-term rental tax now applies to any residential dwelling rented in its entirety





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