Salem Airbnb Rules & Investment Guide (2026)

Salem permits short-term rentals through two address- and operator-specific license paths. A purchase should remain contingent on City confirmation of the zoning, license type, and any conditional use approval required for the intended operation.

• Confirm the parcel is inside Salem city limits before applying City rules.
• Choose a hosted, limited non-hosted, or standard short-term rental model before underwriting.
• Do not assume a seller’s license transfers to a buyer or another property.
• Keep financing, insurance, title, HOA, zoning, and license contingencies open through City review.
• Underwrite only the address-specific use the City confirms in writing.

Salem distinguishes accessory short-term rentals tied to a resident household from standard short-term rentals. Eligibility depends on the operator’s residency, the number of rooms, whole-home rental days, structure type, and zoning.

• Accessory STR applicants must live in the dwelling at least 270 days during the calendar year.
• Hosted accessory rentals may offer no more than three guest rooms while the applicant is present.
• A non-hosted accessory rental may offer the entire home for no more than 95 days per calendar year.
• Standard STRs are limited to a single-family dwelling unit or a condominium dwelling unit.
• Neither license type is allowed in three-family, four-family, or multiple-family dwelling units.

Every Salem short-term rental or accessory short-term rental needs a City license. Some standard STR proposals in RA, RS, and NH zones also require an approved conditional use permit before license approval.

• Use the City application table to identify the license type and any conditional use permit.
• Email the signed application to planning@cityofsalem.net so staff can create the permit folder.
• Upload the required tax registration, plans, safety certification, insurance, and supporting documents.
• Pay the current license fee shown in the City fee schedule.
• Wait for written approval before advertising or operating the rental.

The approved operating model controls residency, room, guest, and booking limits. The City license number must appear in every advertisement or listing.

• Accessory hosts must satisfy the 270-day residency requirement each calendar year.
• Hosted accessory stays allow up to two guests per guest room, excluding children under 12, subject to building-code limits.
• Non-hosted accessory stays allow up to two guests per guest room and no more than 10 guests total, excluding children under 12.
• Accessory rentals are for lodging only; events, parties, weddings, meetings, and similar activities are prohibited.
• Maintain the approved use, liability insurance, local representative, and guest registry throughout operation.

Salem reviews license applications, inspects licensed rentals, and investigates reported code violations. License denials may be appealed under Salem Revised Code Chapter 20J.

• Complete the required safety certification before license approval.
• Expect a physical inspection after issuance and a recurring inspection every five years.
• Keep the guest registry available for City inspection upon request.
• Use the City Compliance Services portal to report a suspected violation; anonymous complaints are not accepted.
• Correct violations promptly because license, housing-code, tax, and land-use requirements remain separate obligations.

A compliant Salem STR depends on the exact parcel, structure, zoning, and operating model. Citywide market averages do not establish legal use or property-level returns.

• Verify city limits and the parcel’s zoning on the City development maps.
• Confirm the structure type qualifies for the intended license.
• Determine whether a conditional use permit is required before estimating a launch date.
• Inspect housing-code, life-safety, insurance, title, HOA, and building-condition constraints.
• Model the approved guest and booking limits rather than an unrestricted whole-home scenario.

Budget from current City forms, the adopted fee schedule, professional inspections, insurance quotes, and property-specific repair estimates rather than generic setup ranges.

• Include the current license fee and any conditional use permit review cost.
• Budget for safety work identified through certification and inspection.
• Price STR liability insurance and any lender or HOA requirements before closing.
• Include furnishing, utilities, cleaning, maintenance, tax administration, and management in the operating model.
• Retain a reserve for code, building, and property-condition corrections.

Salem imposes a 9% transient occupancy tax on taxable rent. Short-term rentals also owe the 2% Tourism Promotion Area fee for stays booked beginning May 1, 2026, and Oregon state lodging tax applies separately.

• Register the operator with the City before filing returns.
• Collect Salem TOT and the applicable TPA fee when the guest pays for the stay.
• File the City TOT and TPA return every month, including the preceding month’s rental activity.
• Pay by the last day of the month after the stay occurred to avoid penalties and interest.
• Confirm marketplace collection and every remaining City and state filing duty instead of assuming a platform handles all taxes.

Route zoning, licensing, tax, and enforcement questions to the office responsible for that decision.

• Planning and license applications: Permit Application Center Planning Desk, 555 Liberty Street SE, Room 320, Salem, OR 97301; 503-588-6213; planning@cityofsalem.net.
• Transient occupancy tax and TPA filing: City of Salem Finance through the PAC Portal and the contacts listed on the City tax page.
• Code complaints: Compliance Services, 503-588-6421; complianceservices@cityofsalem.net; online complaint portal.
• Parcel zoning: City development maps and Planning confirmation.
• Emergency or immediate public-safety matters: call 911 rather than using the code complaint portal.

Official sources checked September 28, 2026.

• City of Salem Short-Term Rental License page
• City of Salem development maps
• Salem Revised Code Chapter 30 licensing standards
• Salem Revised Code Section 700.006 accessory STR standards
• City of Salem TOT and Tourism Promotion Area payment page
• Oregon Department of Revenue transient lodging tax guidance