QUICK ANSWER
STATUS: ENACTED OREGON STATE LODGING-TAX CHANGE EFFECTIVE JANUARY 1, 2027. Oregon’s Department of Revenue says the state transient lodging tax increases from 1.5% to 2.75% starting January 1, 2027. The additional 1.25 percentage-point portion must be shown as the “nature conservation fee.” It is part of the new 2.75% state lodging-tax total, not a second 1.25% charge stacked on top of 2.75%.
For travelers, the most important timing rule is unusual enough to check before a New Year trip: if a stay ends on or after January 1, 2027, Oregon says the 2.75% state rate applies to the entire retail lodging price. That includes existing reservations and prepaid bookings. Local lodging taxes may also apply, so the total taxes shown by a hotel, vacation rental or booking platform can be higher than 2.75% without contradicting the state rule.
WHAT CHANGES ON JANUARY 1, 2027
Oregon currently imposes a 1.5% state transient lodging tax on qualifying short-term lodging. Beginning January 1, 2027, the state rate becomes 2.75%.
The Department of Revenue says the 1.25 percentage-point increase must be identified as a nature conservation fee. Travelers should read that label carefully: the state is not describing a 2.75% lodging tax plus another 1.25% nature fee. The 1.25-point increment is the part of the new 2.75% state tax that receives the nature-conservation label.
If a booking site or property displays several tax lines, distinguish the Oregon state tax from city, county or other local transient-lodging taxes. Oregon expressly notes that local lodging taxes may apply in addition to the state tax.
THE NEW YEAR CROSSOVER RULE CAN CHANGE THE WHOLE STAY
Oregon’s current guidance says stays ending on or before December 31, 2026 are subject to the 1.5% state tax, while stays ending on or after January 1, 2027 are subject to the 2.75% state tax.
That means a stay that begins in December 2026 and ends in January 2027 is not split into a December portion at 1.5% and a January portion at 2.75% under the state guidance. The higher 2.75% state rate applies to the entire retail price of the qualifying stay.
This rule can matter most for holiday trips, ski stays, family visits and longer vacation rentals that cross New Year’s Day. A traveler comparing two otherwise similar December itineraries may see different state tax treatment depending on the checkout date.
PREPAID AND EXISTING BOOKINGS ARE NOT GRANDFATHERED AT 1.5%
Oregon’s Department of Revenue says the increased 2.75% rate applies to all bookings, including existing and prepaid reservations, when the stay ends on or after January 1, 2027.
So a traveler who paid a hotel or platform in full during 2026 should not assume the old 1.5% rate is locked in merely because the payment happened before the effective date. The state ties the applicable rate to the stay-ending rule described in its current guidance.
Before a 2027 trip, review the final tax calculation shown by the lodging provider or booking platform. If the tax amount changes after booking, compare the revised statement with the actual checkout date, the state tax line and any separate local taxes before assuming the property added an unsupported fee.
A SIMPLE EXAMPLE
Suppose the taxable retail lodging price is $1,000 and no local tax is included in this example. At the 2026 state rate of 1.5%, the Oregon state lodging tax would be $15. At the 2027 state rate of 2.75%, it would be $27.50.
The $12.50 difference is the 1.25 percentage-point increase on a $1,000 taxable lodging amount. That is the portion Oregon requires to be identified as the nature conservation fee.
This example is only arithmetic for the Oregon state rate. A real bill can include local transient-lodging taxes, taxable nonoptional fees or other lawful charges. Always compare the actual booking breakdown rather than using the state percentage as an all-in tax estimate.
WHAT COUNTS AS TRANSIENT LODGING
Oregon describes transient lodging broadly. The state’s guidance includes hotels and motels, bed-and-breakfast establishments, resorts, inns and lodges, cabins, condominiums, apartments, duplexes and houses used for temporary lodging. Occupied RV or tent spaces can also fall within the transient-lodging framework.
The practical point for travelers is that the rule is not limited to conventional hotels. A short-term house, apartment, cabin or other temporary accommodation can be subject to the state tax when it meets Oregon’s lodging-tax rules.
Do not infer tax treatment solely from a marketing label such as “vacation rental,” “hosted stay” or “camping.” The operator or platform should apply the governing Oregon rules to the actual lodging transaction.
NONOPTIONAL FEES CAN BE PART OF THE TAXABLE LODGING PRICE
Oregon says the transient-lodging tax applies to the total retail price paid for lodging, including nonoptional service fees. Its guidance distinguishes those mandatory lodging-related charges from separately stated optional services.
For a traveler, that means the number used to calculate the state tax may be broader than the room-rate headline. Cleaning, booking or other charges should be reviewed based on whether they are part of the taxable retail lodging price under Oregon’s rules rather than assumed taxable or exempt from the name alone.
When comparing properties, use the checkout total or an itemized quote. A low nightly rate can be misleading if mandatory charges materially change the taxable lodging total.
LONG STAYS AND OTHER EXEMPTIONS NEED THEIR OWN CHECK
Oregon’s current guidance includes exemptions, including lodging for 30 or more consecutive days and qualifying federal employees traveling on official business. Local lodging-tax rules can differ, so a state exemption should not automatically be treated as a universal exemption from every local charge.
If a trip is near the 30-day threshold, is employer-paid, involves government travel or uses a less typical accommodation, ask the lodging provider to identify the tax treatment in writing and consult the current Department of Revenue guidance rather than relying on a general travel article.
LOCAL LODGING TAXES ARE SEPARATE
The 2.75% figure is Oregon’s state transient lodging tax beginning January 1, 2027. Cities and counties may impose their own lodging taxes in addition to the state amount.
Bon Voyage Compass should therefore never publish a statewide “your total Oregon hotel tax is 2.75%” claim. The total depends on the lodging location, applicable local law and the taxable charges in the reservation.
If you are comparing Portland, Bend, the Oregon Coast, Hood River, Ashland or another destination, use the property’s current itemized tax calculation and verify the relevant local authority when the local percentage materially affects the decision.
TRAVELER CHECKLIST FOR 2027 OREGON BOOKINGS
1. Check the exact checkout date. A stay ending on or after January 1, 2027 falls under the state’s 2.75% rule described by the Department of Revenue. 2. If the trip crosses New Year’s Day, do not assume the December nights keep the 1.5% rate. 3. For a prepaid 2026 reservation with a 2027 checkout, expect the state guidance to apply the new rate to the qualifying stay. 4. Read the tax lines carefully. The 1.25-point nature conservation fee is part of the 2.75% state rate. 5. Separate Oregon’s state tax from local city or county lodging taxes. 6. Compare mandatory fees as part of the real trip cost rather than relying on the room-rate headline. 7. If the stay is 30 days or longer or another exemption may apply, verify the current rule before payment. 8. Save the itemized reservation and final receipt if a tax amount changes.
VOICE-SEARCH ANSWERS
What is Oregon’s hotel tax in 2027? Oregon’s state transient lodging tax becomes 2.75% on January 1, 2027. Local lodging taxes may apply in addition.
What is Oregon’s nature conservation fee? Starting January 1, 2027, Oregon requires the new 1.25 percentage-point increase in the state transient lodging tax to be identified as the nature conservation fee. It is part of the 2.75% state rate.
I booked an Oregon hotel in 2026 for a 2027 stay. Do I pay the new rate? Oregon says the 2.75% rate applies to all bookings, including existing and prepaid reservations, when the stay ends on or after January 1, 2027.
What if my stay starts in December 2026 and ends in January 2027? Oregon says a stay ending on or after January 1, 2027 is subject to the 2.75% state tax on the entire retail lodging price.
Is 2.75% the total hotel tax everywhere in Oregon? No. It is the state transient lodging tax beginning January 1, 2027. Local lodging taxes may be charged in addition.
LAST VERIFIED
September 22, 2026, using the Oregon Department of Revenue’s current Transient Lodging Tax guidance and Oregon’s transient-lodging statute. Because tax guidance, local rates and implementation details can change, recheck the Department of Revenue and the lodging provider’s itemized quote for travel after this verification date. Update this same canonical if Oregon materially changes the 2027 implementation; do not create city-name copies that merely repeat the statewide rule.