By state

Short-term rental taxes in Maine

What you charge guests, who remits it, and what you have to hold.

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Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

Maine is the layer that never changes.

Everything on this page applies right across Maine, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What Maine charges statewide

These apply across Maine. Counties and cities add their own on top, which is where the totals diverge.

TaxRateApplies toConfidence
Lodging Tax (Sales Tax on Accommodations)Maine Revenue Services 9% Covers all charges to the guest, including the cleaning fee, for short-term lodging. High Source

Drawn from the Maine jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

Only the state lodging tax. Does not cover county or city taxes, but Maine has no local lodging taxes.

ChannelWhat you chargeWho remits the state layerConfidence
AirbnbPlatform is merchant of record Nothing, the platform collects all of it The platform High Source
VrboYou are merchant of record 9% You do High Source
Booking.comYou are merchant of record 9% You do High Source
ExpediaYou are merchant of record 9% You do High Source
GoogleYou are merchant of record 9% You do High Source
WhimstayYou are merchant of record 9% You do High Source
DirectYou are merchant of record 9% You do High Source

Questions owners ask about Maine

Does Airbnb collect Maine lodging tax for me?

Yes, Airbnb collects and remits the Maine state lodging tax on all taxable bookings in Maine. Hosts do not need to take any action for these stays.

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What is the Maine state lodging tax rate for vacation rentals?

The statewide rate is 9%, and this applies to all short-term rentals, including rooms, homes, and similar accommodations. Cleaning fees are also subject to this tax.

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How is a short-term rental defined in Maine?

A short-term rental in Maine is a rental for less than 28 consecutive days. Rentals of 28 days or more with a written agreement are exempt from state lodging tax.

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Do I need a state permit or license to operate a short-term rental in Maine?

You do not need a specific state short-term rental permit, but you must register with Maine Revenue Services for a Sales and Use Tax account to collect and remit the state lodging tax.

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When are Maine lodging tax returns due?

Returns are due monthly if your annual tax liability exceeds $600, otherwise quarterly. The due date is the 15th day of the month following the period. Zero returns are required even when there are no rentals or tax due.

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Are long-term stays exempt from Maine lodging tax?

Yes, rentals of 28 consecutive days or more are exempt from the state lodging tax if there is a written agreement or lease.

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Do I need to collect Maine lodging tax if I rent directly to guests?

Yes, if you are the merchant of record for guest payments, you must collect and remit the 9% Maine lodging tax unless an exemption applies.

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Are business licenses required by the state for short-term rentals?

The state does not require a special business license for short-term rentals, but you must have a Sales and Use Tax account. Some local governments may require an additional business license or inspection.

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Are there exemptions for government or non-profit guests?

Yes, sales made directly to government entities, with payment made directly by the government, are exempt from Maine lodging tax.

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Does Maine have county or city lodging taxes in addition to the state rate?

No, Maine does not have county or city lodging taxes. All lodging tax is imposed at the state level.

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Already researched

Nothing in Maine yet

No Maine jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often
Channel tax settingsRates entered on each platform, direct included Once
Pricing against the marketRates moved as comps, events and pace change Daily
Guest messagingEnquiries, check-ins, problems at 2am 24/7
Listings and distributionContent, photos and settings across every channel Ongoing
Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout
Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in Maine is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.

Rates and rules change. Confirm with the taxing authority before you rely on any figure here.