The Complete Maine STR Lodging Tax Guide: Airbnb and VRBO Maine Occupancy Tax Breakdown

Short-term rental hosting in Maine offers tremendous opportunities, whether you're showcasing a coastal cottage in Bar Harbor or a cozy cabin near Acadia National Park. However, understanding your tax obligations is crucial for running a compliant and successful rental business. Join us as we break down everything Maine hosts need to know about lodging taxes.

Maine-Wide Lodging Tax Requirements for Airbnb Hosts

All short-term rental operators in Maine must comply with the state's lodging tax requirements, regardless of location within the state or how frequently you rent your property. Maine imposes a standard 9% state sales tax rate on all short-term rental accommodations. This tax applies to the total listing price, with any cleaning fees, guest fees, and other extra charges.

Example: 3-night stay at $150 per night with a $75 Cleaning fee.

• Nightly rate: $150 ($450 total)
• Total taxable with cleaning fee: $450 + $75 = $525
• Maine State Sales Tax: 9% x $525 = $47.25
• Guest pays: $572.25

County and City-Wide Occupancy Tax Requirements

Unlike many states, Maine does not currently have county-level or city-level lodging taxes that apply specifically to short-term rentals. Many hosts will be happy about this news as they only need to pay the 9% state sales tax.

However, several municipalities have implemented their own regulations, permits, and registration requirements. So, make sure to check in with your local governments to find out the exact laws that apply to you.

State-Wide Sales Tax Collection Requirements

As mentioned, all hosts in Maine are responsible for collecting and remitting the state sales tax. Here are a few reminders that you'll need to follow.

1. You must collect the 9% Maine State Sales Tax directly from guests
2. Maintain detailed records of all rental income and taxes collected
3. File and remit taxes to Maine Revenue Services according to your assigned schedule

Failure to comply with these requirements can result in penalties and interest charges from Maine Revenue Services.

Wrapping Things Up

Airbnb hosts and short-term rental owners in Maine have it a bit easier compared to other states, at least in terms of lodging and sales taxes. So, hosts in Maine should do their best to fully comply with the collection and remit the 9% sales taxes from their guests. Just remember that other regulations can still apply to your rental!

To learn more about Maine lodging taxes, check out the official statement from Maine Revenue Services.