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Notice of Upcoming Residential Rental Tax Changes

Effective Jan. 1, 2025 the City of Tempe will no longer impose Transaction Privilege Tax (TPT) on income received from residential rentals with stays of 30 days or more also known as long-term rentals (business code: 45).

Rents received for periods December 2024 and prior remain taxable, including unlicensed properties and/or returns that may not have been filed and/or paid.  The December 2024 reporting period (Due Jan. 20, 2025) is still required to be filed and paid.

Short-term rentals (less than 30 days) and commercial leases are not impacted and remain taxable.

Please refer to the Arizona Department of Revenue for further details.

salestax@tempe.gov | 480-350-2955 | Monday - Friday: 8am - 5pm

 Mailing Address: Tempe Tax & License P.O. Box 5002 Tempe, AZ 85280

Office: 20 E. 6th St., 3rd Floor Tempe, AZ 85281