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Lincoln City

Oregon · United States
Restricted
Last updated: 2026-07-30  ·  Last verified: 2026-06-24  ·  Region: US

At a Glance — Lincoln City Airbnb & STR Rules

RuleDetails
Regulatory StatusRestricted — rules apply
Permit / License RequiredYes — Land-Use Permit & Annual Operating License
Tax Rate12% Transient Room Tax (TRT)
Permit FeeVaries by permit and renewal type
PenaltiesFines and potential suspension of operating license
Primary Residence RequiredNo
Occupancy Limit3 guests per bedroom plus 1 additional guest, max 16 total
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Lincoln City Airbnb & Vacation Rental Regulation Overview

Lincoln City Short-Term Rental Regulations Overview

Short-term rentals in Lincoln City, Oregon 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 — Land-Use Permit & Annual Operating License. The associated permit fees are Varies by permit and renewal type.

Tax Requirements for Airbnb Hosts in Lincoln City

Short-term rental operators in Lincoln City should be aware of these tax obligations: 12% Transient Room Tax (TRT).

Hosting Rules and Restrictions in Lincoln City

Key operational rules for vacation rental hosts in Lincoln City include: Primary residence requirement: No. Occupancy limit: 3 guests per bedroom plus 1 additional guest, max 16 total.

Zoning and Location Requirements in Lincoln City

Zoning considerations for short-term rentals in Lincoln City: Allowed in commercial zones without caps. Residential zone licenses are strictly capped and subject to waitlists.. Density rules: Permit count caps in residential zones (Roads End and general R-1 zones). Insurance: Recommended.

Penalties for Non-Compliance in Lincoln City

Hosts who fail to comply with Lincoln City's short-term rental regulations may face enforcement action. Fines and potential suspension of operating license.

Platform Obligations in Lincoln City

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Lincoln City: Yes (TRT tax remittance).

Full Regulatory Details

Regulatory Status
Restricted
License / Registration
Yes — Land-Use Permit & Annual Operating License
Tax Registration
Yes
Permit Fee
Varies by permit and renewal type
Primary Residence Rule
No
Occupancy Limit
3 guests per bedroom plus 1 additional guest, max 16 total
Tax Rate
12% Transient Room Tax (TRT)
Zoning Restrictions
Allowed in commercial zones without caps. Residential zone licenses are strictly capped and subject to waitlists.
Density Rules
Permit count caps in residential zones (Roads End and general R-1 zones)
Insurance Required
Recommended
Platform Obligations
Yes (TRT tax remittance)
Compliance Notes
Requires fire inspection and land-use approval. Non-local hosts must designate a local contact available 24/7. Quiet hours must be observed between 9 PM and 7 AM.
Effective Date
Active
Key Notes
Land-use permit + annual license required; caps in residential zones; 12% TRT tax rate.
Penalties
Fines and potential suspension of operating license
Additional Context
Lincoln City is a highly popular coastal destination. Unincorporated Lincoln County areas are governed separately by Sheriff-issued licensing.
Sources
https://www.lincolncity.org/departments/planning-community-development…
Lincoln City Planning & Community Development Department 2025
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Frequently Asked Questions

Is Airbnb legal in Lincoln City?

Airbnb and short-term rentals are legal in Lincoln City but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Requires fire inspection and land-use approval. Non-local hosts must designate a local contact available 24/7. Quiet hours must be observed between 9 PM and 7 AM.

Do you need a permit for Airbnb in Lincoln City?

Yes. Lincoln City requires the following for short-term rental operation: Yes — Land-Use Permit & Annual Operating License.

What taxes apply to short-term rentals in Lincoln City?

Short-term rental hosts in Lincoln City are subject to the following tax obligations: 12% Transient Room Tax (TRT).

What are the penalties for illegal Airbnb hosting in Lincoln City?

Hosts who operate without proper permits in Lincoln City may face enforcement. Fines and potential suspension of operating license.

What are the key STR compliance requirements in Lincoln City?

Land-use permit + annual license required; caps in residential zones; 12% TRT tax rate.

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