Table Rock Lake Short-Term Rental Tax Guide for Airbnb Hosts (2025)
Table Rock Lake occupies a prime position in Missouri's Ozarks tourism ecosystem — a 43,100-acre Corps of Engineers reservoir with 745 miles of shoreline just minutes from Branson's entertainment complex. The combination of world-class bass fishing, water sports, crystal-clear water, and Branson's shows, Silver Dollar City, and family attractions makes Table Rock one of the Midwest's most well-rounded leisure destinations.
For Airbnb hosts, the lakefront property market here is competitive and rewarding. ADRs of $200–$300/night for lakefront properties are common in peak summer months, with strong advance booking from repeat visitors. Missouri's moderate tax structure adds to the investment appeal. Here's what every Table Rock Lake STR host needs to know about taxes.
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Table Rock Lake STR Tax Rates
Table Rock Lake straddles Stone County and Taney County in Missouri. Your exact county matters because local tax rates differ. The Branson city limits extend into parts of Taney County near the lake.
| Tax Type | Rate | Notes |
|---|---|---|
| Missouri State Sales Tax | 4.225% | Airbnb collects as marketplace facilitator |
| Stone County Sales Tax | ~2.125% | County portion; varies |
| Taney County Sales Tax | ~2.375% | County + Branson area portion |
| Branson Tourism Tax (if applicable) | ~2–4% | Only within Branson city limits or districts |
| Estimated Total (typical) | ~8–11% | Varies by exact location |
| MO State Income Tax | Up to 5.1% | On net rental income |
Missouri State Sales Tax and Marketplace Facilitators
Airbnb collects and remits Missouri's 4.225% state sales tax for qualifying Table Rock Lake hosts. For direct bookings, VRBO, or other platforms, register with the Missouri Department of Revenue through MyTax Missouri at mytax.mo.gov. County and local taxes may require separate registration with the county collector's office.
Missouri Income Tax on Rental Income
Net rental income from your Table Rock Lake property is subject to Missouri's graduated income tax with a top rate of 5.1% (declining in future years). File Missouri Form MO-1040. Missouri generally conforms to federal depreciation rules, so bonus depreciation you elect on your federal return carries through to Missouri.
STR Licensing Requirements
There is no statewide Missouri STR license, but local requirements apply:
- Stone County: County business license required for rental properties; check with Stone County Collector's office
- Taney County: County business license and registration with the county assessor; Branson city limits require a city business license if within city
- Missouri DOR Registration: Register for sales tax collection for any bookings outside marketplace facilitator platforms
The Table Rock Lake STR Market
Seasonal Patterns
- Summer (Memorial Day–Labor Day): Peak season; lakefront properties sell out weekends months in advance; ADR $220–$350/night; occupancy 85–95% on weekends
- Spring and Fall: Fishing tournaments (bass fishing is exceptional), leaf color; ADR $160–$250/night; occupancy 55–70%
- Branson Holiday Season (November–December): Strong demand from visitors combining lake stays with Branson's Christmas shows; ADR $150–$220/night
- Winter (January–February): Low occupancy; ADR $120–$170/night; good time for maintenance and improvements
Property Features That Command Premiums
- Boat dock or boat slip access: 25–40% ADR premium over comparable properties without water access
- Swimming cove or flat-water lakefront (vs. main channel): safer for families, commands family premium
- Multiple bedrooms (4+): group bookings during peak season fill quickly
- Outdoor entertaining space with lake views
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Key Tax Deductions for Table Rock Lake Hosts
Lake Property Deductions
- Dock maintenance: Floating dock inspection, board replacement, hardware; annual costs are fully deductible
- Boat slip rental or owned slip: If you rent a slip for a boat offered to guests, the rental cost is deductible; owned slip structure is depreciable
- Watercraft for guest use: Pontoon boats, kayaks, paddleboards depreciate as 5-year rental equipment; operation and maintenance are deductible
- Fish cleaning station: If you have a fish cleaning station (popular on bass lakes), maintenance and upkeep are deductible
- Seawall and riprap maintenance: Corps of Engineers rules govern shoreline treatment; approved riprap maintenance costs are deductible
Standard Deductions
- Depreciation: 27.5-year residential schedule
- Property management fees
- Cleaning and turnover services
- Guest supplies (fishing gear, life jackets, sunscreen stash)
- Utilities proportional to rental use
- Missouri property taxes and mortgage interest (proportional to rental use)
- Insurance (homeowner, liability, flood)
- Platform fees and marketing
Simplify Your Table Rock Lake Taxes
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Disclaimer
This guide is for informational purposes only and does not constitute tax, legal, or financial advice. Tax laws and local ordinances change frequently. Consult a qualified CPA or tax attorney familiar with Missouri STR regulations before making tax decisions. Rates and rules cited reflect information available as of the publication date and may have since changed.