By state

Short-term rental taxes in Maryland

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

50+ cities. 7 countries. Run remotely. See how Corzly manages properties
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

Maryland is the layer that never changes.

Everything on this page applies right across Maryland, 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 Maryland charges statewide

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

TaxRateApplies toConfidence
Sales and Use TaxMaryland Comptroller 6% All amounts charged to the guest for the accommodation, including cleaning fees, are taxable. High Source

Drawn from the Maryland 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 sales tax. County and city hotel taxes are not covered by state law for marketplace remittance.

ChannelWhat you chargeWho remits the state layerConfidence
AirbnbPlatform is merchant of record 6% Maryland state sales tax. Additional local taxes must be collected and remitted by the owner. The platform High Source
VrboYou are merchant of record 6% Maryland state sales tax plus any county/city taxes You do High Source
Booking.comYou are merchant of record 6% Maryland state sales tax plus any county/city taxes You do High Source
ExpediaYou are merchant of record 6% Maryland state sales tax plus any county/city taxes You do High Source
GoogleYou are merchant of record 6% Maryland state sales tax plus any county/city taxes You do High Source
WhimstayYou are merchant of record 6% Maryland state sales tax plus any county/city taxes You do High Source
DirectYou are merchant of record 6% Maryland state sales tax plus any county/city taxes You do High Source

Still yours to charge: county hotel or room tax, city hotel or room tax.

Questions owners ask about Maryland

Does Airbnb collect Maryland lodging tax for me?

Airbnb collects and remits the 6% Maryland state sales and use tax on short-term rentals booked through its platform. Local (county or city) hotel taxes are not collected by Airbnb and are the owner's responsibility.

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What is the Maryland state tax rate on short-term rentals?

Maryland charges a 6% state sales and use tax on short-term accommodations for stays of 30 days or less.

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What counts as a short-term rental in Maryland?

A short-term rental in Maryland is a rental of sleeping accommodations for 30 consecutive days or fewer. Bookings over 30 days are exempt with a signed lease.

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Do I need a state license to operate a short-term rental in Maryland?

Yes. Anyone offering lodging for rent in Maryland for 30 days or less must register for a Maryland Sales and Use Tax License with the Comptroller before collecting rent or tax from guests.

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When are Maryland state tax returns due for short-term rentals?

Returns are due by the 20th of the month following the taxable period. Operators with less than $400 tax due per month may file quarterly.

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Are any rentals exempt from Maryland state sales and use tax?

Stays of more than 30 consecutive days with a lease are exempt. Rentals to the federal government and certain non-profits are also exempt with documentation.

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Does the Maryland state tax apply to cleaning or service fees?

Yes, all mandatory charges to the guest, including cleaning fees, are subject to Maryland sales and use tax.

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If I use platforms like Vrbo or Booking.com, do they collect Maryland state taxes for me?

No. Unless the platform acts as marketplace facilitator for state tax, you must collect and remit the 6% sales tax yourself. Vrbo, Booking.com, Expedia, and others do not collect Maryland state sales tax for owner-processed payments.

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What happens if I file Maryland state tax returns late?

A late return triggers at least a 10% penalty on tax due and interest of 1% per month, with a minimum $2 penalty.

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Do I have to file a Maryland tax return even if I had no bookings?

Yes, you must file a zero return for any period with no taxable bookings or risk penalties.

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Already researched

Nothing in Maryland yet

No Maryland 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 Maryland 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.