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Louisiana has no statewide short-term rental license; parishes and cities set the rules, and New Orleans has some of the strictest in the country. Since January 2025, the state sales tax on lodging is 5%.
Yes, but local rules vary a lot. New Orleans allows one licensed short-term rental per block in many areas, a cap a federal appeals court upheld in August 2026, and requires platforms to check licenses.
In Louisiana, a short-term rental, also known as a transient rental, is defined as any rental of accommodation for a period of less than 30 consecutive days. This encompasses various types of rentals, including nightly or weekly stays. Rentals that extend for 30 days or longer do not fall under the category of short-term rentals in the state. It's important to note that both state and local authorities have a role in overseeing these rentals, with state-level safety standards set by the state fire marshal's office, and local governments enacting their own specific ordinances related to registration, permitting, taxes, and operational aspects.
At the state level, hosts are required to obtain a state sales tax registration certificate. This is a crucial step for anyone looking to operate a short-term rental in Louisiana. Additionally, the state fire marshal's office oversees safety standards for all STRs, ensuring they meet high-level safety requirements.
Local authorities in various parishes and municipalities also have the power to set their own rules regarding short-term rentals. These local regulations can include aspects like registration, permits, taxes, occupancy limits, and operational requirements. For instance, in Baton Rouge, hosts must register for a lodging tax license under the new law effective from August 2023. They are also required to comply with regulations that include permit requirements and occupancy limits. Hosts must adhere to these rules and ensure that they register and file lodging tax returns with both city and state tax authorities.
Fewer than 30 consecutive days.
Since January 1, 2025, Louisiana's state sales tax on lodging is 5%. Parishes and cities add their own sales and occupancy taxes. Airbnb and Vrbo collect state sales tax and many local taxes on bookings made through them.
The State Fire Marshal enforces safety standards for short-term rentals, including working smoke alarms, fire extinguishers, clear exits and occupancy limits based on bedroom size and windows. Many parishes and cities add their own permits, occupancy limits and local taxes.
Lodge Compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.
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