April 6, 2026 · Wimberley, TX STR Tax Guide

Wimberley TX Short-Term Rental Tax Guide for Airbnb Hosts (2025)

Wimberley sits in the heart of the Texas Hill Country, draped over the confluence of Cypress Creek and the Blanco River about an hour southwest of Austin. The combination of swimming holes, arts galleries, the famous Jacob's Well — a natural karst spring that draws swimmers from across Texas — and escape-from-Austin proximity makes Wimberley one of the state's highest-demand leisure markets.

For short-term rental hosts, Wimberley's appeal is strong: ADRs of $250–$400/night for well-located properties with river access, and annual gross revenues of $60,000–$120,000 are achievable. Texas's no-income-tax advantage is a significant benefit. But Texas Hotel Occupancy Tax (HOT) stacks at three levels, and Wimberley has become increasingly vigilant about STR compliance. This guide explains the full tax picture.

Wimberley STR Tax Rates

Texas Hotel Occupancy Tax (HOT) applies to all short-term rental stays. The rate layers from state to county to city:

Texas State Hotel Occupancy Tax

Texas imposes a 6% state Hotel Occupancy Tax on short-term rentals (defined as stays of 30 days or fewer). Airbnb is registered as a marketplace facilitator in Texas and collects/remits state HOT and most local HOT taxes for qualifying hosts. Check your Airbnb tax settings to confirm what Airbnb is handling for your Wimberley listing.

If you take direct bookings or list on platforms that don't collect Texas HOT, you must register with the Texas Comptroller of Public Accounts at comptroller.texas.gov and file HOT returns (typically monthly or quarterly depending on your volume).

Hays County and Wimberley City HOT

Hays County imposes a local HOT that can add up to 7% on top of the state rate. The City of Wimberley separately imposes a 7% city HOT. These local taxes fund tourism marketing and related infrastructure. The combined effective rate on lodging revenue in Wimberley is typically in the 13–15% range.

Wimberley STR Permit Requirements

The City of Wimberley requires all short-term rental operators to:

• Obtain an annual STR permit from the city
• Designate a local responsible party available 24/7 for guest issues
• Post emergency contact information and house rules at the property
• Comply with parking, noise, and occupancy limits
• Pass a city inspection for safety compliance
• Register with the Texas Comptroller for HOT collection purposes

The Wimberley Hill Country STR Market

Wimberley's draw is primarily experiential — guests come for swimming holes, the outdoors, and proximity to Austin. This drives strong weekend demand throughout spring and fall, with excellent summer occupancy as well.

Market Performance

• Spring (March–May): Wildflowers, Blanco River opening; ADR $300–$450/night; occupancy 80–90%
• Summer (June–August): Jacob's Well, Blue Hole, river swimming; ADR $280–$400/night; occupancy 75–85%
• Fall (September–November): Foliage, weddings, festivals; ADR $280–$420/night; occupancy 75–85%
• Winter (December–February): Off-peak; ADR $180–$280/night; occupancy 45–60%

Property Features That Command Premiums

• Blanco River or Cypress Creek frontage: 30–50% ADR premium
• Swimming hole or natural spring on property
• Private pool (heated pool commands an additional 20% premium)
• Hill Country views from deck or porch
• Proximity to Jacob's Well and Blue Hole (walking distance)

Key Federal Tax Deductions for Wimberley Hosts

Hill Country Property-Specific Deductions

• River or creek frontage maintenance: Floodplain maintenance, native vegetation management, flood insurance
• Flash flood damage repairs: The Hill Country is prone to flash flooding; storm damage repair costs are fully deductible
• Pool and spa maintenance: Year-round pool service, chemical supplies, equipment repairs and replacement
• Septic system maintenance: Rural Hill Country properties often use septic systems; pumping, inspection, and repair costs are deductible
• Well maintenance: Private well inspection, filtration, and repair costs
• Cedar removal: Removing invasive cedar to improve aesthetics and prevent fire danger is deductible as property maintenance

Standard STR Deductions

• Depreciation: 27.5 years on the dwelling, 15 years on land improvements (pools, fencing, landscaping)
• Property management fees
• Cleaning and turnover services
• Guest supplies and amenities
• Texas property taxes (highly deductible since TX has no income tax and property taxes are high)
• Homeowner's and flood insurance
• Platform service fees
• Internet and utilities proportional to rental use

Flood and Disaster Planning Considerations

Wimberley experienced devastating flash floods in May 2015 that destroyed dozens of homes along the Blanco River. The Hill Country's limestone topography creates rapid runoff conditions that can flood normally dry areas within minutes. For STR hosts, this means:

• Flood insurance premiums (often required by lenders for riverfront properties) are fully deductible
• Damage from flood events may be deductible as casualty losses if not fully covered by insurance
• Floodproofing improvements (elevated electrical, flood vents, permeable hardscaping) may be eligible for accelerated depreciation

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