Las Vegas room tax 2026: 13.38 percent in the gaming corridor, 13 percent outside

A Las Vegas hotel bill carries room tax of 13.38 percent inside the Primary Gaming Corridor and 13.00 percent outside it in 2026, according to the room tax instructions issued by the City of Las Vegas Business License Division and revised in March 2026.

How it is charged

The same document says the licensee or operator is responsible for collecting and remitting the tax, and that it must be shown to the guest as a separate charge rather than folded into the room price. If an operator fails to collect it, the city still takes the tax out of the operator own funds, and anything over collected has to be remitted as well.

A worked example

Three nights at 220 dollars a night is 660 dollars of room revenue. At 13.38 percent the tax is 88.31 dollars, taking the room line to 748.31 dollars before any resort fee. The same booking a short distance outside the corridor is taxed at 13.00 percent, or 85.80 dollars, a difference of 2.51 dollars across the stay.

What is still unclear

Whether a property sits inside the Primary Gaming Corridor is decided by a map in the city appendix rather than by street address, and the city tells operators to confirm their own rate by phone, so a guest cannot verify the 0.38 point difference from a booking page.

Sources: City of Las Vegas room tax instructions and guidelines.

More on Las Vegas: places, reviews and what travelers say went wrong.