Short-Term Rental Taxes and Licenses in Montana

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

Montana is the layer that never changes.

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

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

Tax	Rate	Applies to	Confidence
Lodging Facility Sales and Use TaxMontana Department of Revenue	7%	Covers rental payments, cleaning fees, and other guest charges. Security deposits are not taxable.	High	Source

Drawn from the Montana 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

Statute covers only the state lodging facility and use tax, not local resort or tourism taxes.

Channel	What you charge	Who remits the state layer	Confidence
AirbnbPlatform is merchant of record	Nothing, the platform collects all of it	The platform	High	Source
VrboYou are merchant of record	7% of the listing price including cleaning fees	You do	High	Source
Booking.comYou are merchant of record	7% of the listing price including cleaning fees	You do	High	Source
ExpediaYou are merchant of record	7% of the listing price including cleaning fees	You do	High	Source
GoogleYou are merchant of record	7% of the listing price including cleaning fees	You do	High	Source
WhimstayYou are merchant of record	7% of the listing price including cleaning fees	You do	High	Source
DirectYou are merchant of record	7% of the listing price including cleaning fees	You do	High	Source

Still yours to charge: Any local resort or tourism taxes, which are not covered by state marketplace facilitator laws.

Questions owners ask about Montana

Does Airbnb collect Montana state lodging tax?

Yes, Airbnb collects and remits the Montana state lodging facility sales and use tax for all eligible bookings. Hosts do not need to collect this tax separately if the booking was made on Airbnb.

Source

What is the Montana state lodging tax rate for short-term rentals?

The state lodging facility sales and use tax rate is 7%, applied to the total rental price including cleaning fees and other guest charges.

Source

What counts as a short-term rental in Montana for tax purposes?

A short-term rental is any rental of lodging for less than 30 consecutive days. Stays of 30 days or more are exempt from the state lodging tax if there is a written agreement.

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

No special short-term rental license is needed, but you must register for a Montana lodging facility sales and use tax account before accepting guests.

Source

When are Montana lodging tax returns due?

Returns and payments for state lodging facility sales and use tax are due quarterly, by the last day of the month following the end of the calendar quarter.

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Are long stays exempt from Montana lodging taxes?

Yes, rentals of 30 consecutive days or more are exempt from the Montana state lodging tax when supported by a written agreement with the guest.

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Does the tax apply to cleaning fees for Montana short-term rentals?

Yes, the state lodging facility tax applies to the total charge to the guest, including cleaning fees and other mandatory guest charges.

Source

If I use Vrbo or Booking.com do they collect the Montana lodging tax for me?

No, Vrbo, Booking.com, and similar platforms do not collect or remit the Montana state lodging tax. You must collect and remit it yourself for bookings on these channels.

Source

Do I need to file a lodging tax return even if I had no bookings?

Yes, you must file a zero return for every reporting period, even if there were no rentals or tax due. Failing to file can result in penalties.

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Am I required to collect and remit local resort or tourism taxes?

Yes, if your property is located in a Montana community that charges a resort or tourism tax, you are responsible for collecting and remitting these separately, as marketplace facilitators only cover the state lodging tax.

Source

Already researched

Nothing in Montana yet

No Montana 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 Montana 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.