By state

Short-term rental taxes in Mississippi

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

Mississippi is the layer that never changes.

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

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

TaxRateApplies toConfidence
Sales TaxMississippi Department of Revenue 0.07% The full rental amount plus mandatory fees, including cleaning fees, is subject to sales tax. High Source

Drawn from the Mississippi 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

The state statute only requires platforms to collect and remit the state sales tax, not local lodging or tourism 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 7% state sales tax You do High Source
Booking.comYou are merchant of record 7% state sales tax You do High Source
ExpediaYou are merchant of record 7% state sales tax You do High Source
GoogleYou are merchant of record 7% state sales tax You do High Source
WhimstayYou are merchant of record 7% state sales tax You do High Source
DirectYou are merchant of record 7% state sales tax You do High Source

Still yours to charge: Any local city or county lodging or tourism taxes not covered by the state statute.

Questions owners ask about Mississippi

Does Airbnb collect and remit Mississippi state taxes for me?

Yes, Airbnb automatically collects and remits the Mississippi state sales tax on all eligible bookings made through its platform. You do not need to take further action for the state layer on Airbnb bookings.

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What is the state tax rate for short-term rentals in Mississippi?

The Mississippi statewide sales tax rate for short-term rentals is 7% of the total rental amount plus any mandatory fees such as cleaning fees.

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How long can a rental stay be before it becomes exempt from the state sales tax in Mississippi?

Stays of more than 90 consecutive days to the same guest are exempt from the Mississippi state sales tax. The exemption only applies if the same guest continuously occupies the accommodation for more than 90 days.

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

You must obtain a Mississippi sales tax permit before renting out your property for periods of 90 days or less. The sales tax permit lets you collect and remit state tax on your rentals.

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When are returns due for Mississippi sales tax on short-term rentals?

Sales tax returns are due on the 20th day of each month for the preceding month. You must file a return even if you collected no tax for that month.

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What other taxes might I owe besides the state tax?

Many Mississippi cities and counties impose separate local lodging or tourism taxes that you may be responsible for collecting and remitting. These are not covered by the state sales tax remitted by platforms.

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What happens if I do not file a return on time?

A late return is subject to a penalty of 10% of the tax due, with a minimum penalty of $25, plus interest at the state published rate.

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Are cleaning fees taxable in Mississippi short-term rentals?

Yes, mandatory fees and charges, including cleaning fees, are included in the taxable base for the state sales tax.

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Does Mississippi have a marketplace facilitator law for short-term rentals?

Yes, marketplace facilitator law applies to short-term rentals and requires platforms like Airbnb to collect and remit the state sales tax but not any local lodging or tourism taxes.

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Are bookings through Vrbo or Booking.com taxed the same as Airbnb in Mississippi?

No, only Airbnb collects and remits the state sales tax automatically. For bookings on Vrbo, Booking.com, Expedia, and other platforms, the owner is responsible for collecting and remitting the tax directly to the state.

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Already researched

Nothing in Mississippi yet

No Mississippi 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 Mississippi 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.