Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-02
Official source: https://www.oregon.gov/dor
Tax Breakdown
0%
State Sales Tax
1.8%
Lodging / TOT
Est. Total Tax Burden~8.8%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state sales tax. Transient lodging tax (1.8%) + local hotel tax. Portland requires permit, limits to primary residence in residential zones, caps on permits. Bend has STR permit caps. Coastal areas vary widely.
Major City Rules
4 cities tracked
Portland
Highly Restricted
Type A (owner-present) and Type B (owner not present) permits. Type B limited to accessory dwelling units. Very limited availability.
Bend
Highly Restricted
STR permit required, cap of 400 permits citywide, waitlist likely
Cannon Beach
Moderate
STR license required, popular coastal market
Ashland
Moderate
STR permit, primary residence preferred
Housing Market Data — US Census ACS
ACS 5-Year 2022
1,818,599
Total Housing Units
7.6%
Vacancy Rate
63.2%
Owner-Occupied
36.8%
Renter-Occupied
56,489
Seasonal/Vacation Units
3.1%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.