| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | Yes |
| Tax Rate | ~11% total (9.5% state baseline + ~1.5% city sales tax) |
| Night / Day Cap | Max 29 consecutive days per guest stay; 500 active STR licenses total citywide |
| Permit Fee | $35 |
| Primary Residence Required | No |
Short-term rentals in Little Rock, Arkansas are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. The associated permit fees are $35.
Short-term rental operators in Little Rock should be aware of these tax obligations: ~11% total (9.5% state baseline + ~1.5% city sales tax).
Key operational rules for vacation rental hosts in Little Rock include: Primary residence requirement: No. Rental day cap: Max 29 consecutive days per guest stay; 500 active STR licenses total citywide.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Airbnb and short-term rentals are legal in Little Rock but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Two-tier system: STR-1 (owner-occupied, must live on-site or within 1,500 ft, requires Special Use Permit via Planning Commission). STR-2 (non-owner-occupied, requires Planned Zoning District approval
Yes. Little Rock requires the following for short-term rental operation: Yes.
Short-term rental hosts in Little Rock are subject to the following tax obligations: ~11% total (9.5% state baseline + ~1.5% city sales tax).
$35/yr business license + ~$500 inspection fee. 500-unit citywide cap. AR state baseline taxes: 6.5% sales + 1% STR + 2% tourism = 9.5%.
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