By state

Short-term rental taxes in Michigan

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

Michigan is the layer that never changes.

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

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

TaxRateApplies toConfidence
Use Tax on AccommodationsMichigan Department of Treasury 0.06% Applies to the total amount charged to the guest, including cleaning fee and any other mandatory sums. High Source

Drawn from the Michigan 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 6% state use tax is included, not local county or city accommodation taxes.

ChannelWhat you chargeWho remits the state layerConfidence
AirbnbPlatform is merchant of record Nothing, Airbnb collects all of the 6% state use tax The platform High Source
VrboYou are merchant of record 6% state use tax You do High Source
Booking.comYou are merchant of record 6% state use tax You do High Source
ExpediaYou are merchant of record 6% state use tax You do High Source
GoogleYou are merchant of record 6% state use tax You do High Source
WhimstayYou are merchant of record 6% state use tax You do High Source
DirectYou are merchant of record 6% state use tax You do High Source

Still yours to charge: Any local city or county accommodation or convention tax.

Questions owners ask about Michigan

Does Airbnb collect the Michigan state lodging tax for me?

Yes, Airbnb collects and remits the 6% Michigan state use tax on short-term lodging for all areas on qualifying stays. Local or county accommodation taxes are not covered by Airbnb's remittance and may still be your responsibility.

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What is the state short-term rental tax rate in Michigan?

The statewide use tax on accommodations is 6% of the total amount charged to guests for short-term stays of less than 30 consecutive days.

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How is a short-term rental defined in Michigan?

A stay of less than 30 consecutive days in a room, home, or other accommodation is considered short-term and subject to the state 6% use tax. Stays of 30 days or more are considered long-term and are exempt.

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

You must register for a state Sales, Use, and Withholding Tax Account with the Michigan Department of Treasury in order to collect and remit the 6% use tax on accommodations.

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Are long-term stays exempt from the Michigan short-term rental tax?

Yes, rentals of 30 consecutive days or longer are exempt from the 6% state use tax on accommodations.

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When are tax returns due for short-term rentals in Michigan?

Tax returns for use tax are generally due on the 20th day of the month following the close of each reporting period. The filing frequency may be monthly, quarterly, or annually, depending on your total tax liability.

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What happens if I don't file a tax return for a period with no bookings?

You must file a zero return even if you had no rentals for the period. Not filing may result in penalties as if the tax were owed.

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What penalties apply for late Michigan lodging tax returns?

A 5% penalty is charged for the first two months a return is late, plus an additional 5% for each additional month, up to a maximum of 25%.

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Are government guests exempt from the Michigan use tax on short-term rentals?

Rentals to the United States government or its agencies are exempt from the 6% Michigan use tax on accommodations.

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Does the Michigan use tax on accommodations include cleaning fees?

Yes, the state use tax applies to the total amount charged, which includes lodging, cleaning fees, and other mandatory charges to the guest.

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Already researched

Nothing in Michigan yet

No Michigan 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 Michigan 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.