Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://www.revenue.pa.gov
Tax Breakdown
6%
State Sales Tax
7%
Lodging / TOT
Est. Total Tax Burden~15%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Hotel tax + local realty tax. Philadelphia requires STR license and rental license. Pittsburgh has registration requirements. Poconos and Lancaster County popular STR markets.
Major City Rules
3 cities tracked
Philadelphia
Moderate
STR license + rental license required, safety inspection, some zone restrictions
Pittsburgh
Moderate
STR registration required, primary residence preference
Pocono Mountains
Host Friendly
Township-level rules, very active vacation rental market
Housing Market Data — US Census ACS
ACS 5-Year 2022
5,753,908
Total Housing Units
9.7%
Vacancy Rate
69.2%
Owner-Occupied
30.8%
Renter-Occupied
152,225
Seasonal/Vacation Units
2.6%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.