Maine lodging tax on Airbnb
Verdict for Maine
- Airbnb collects
- State sales tax on rentals of living quarters
- You may still owe
- Registration with Maine Revenue Services if you rent 15 days or more a year; bookings made off Airbnb
Researched from Airbnb's Maine tax page and Maine Revenue Services. Neither source lists a local lodging tax, so 'full' reflects that Airbnb collects the one layer both list. Not yet confirmed by a person; check your town before filing.
Tax layers
State sales tax on rentals of living quarters
Reported- Rate
- 9%
- Applies to
- Short-term rentals of living quarters; some continuous stays of 28 days or more can be exempt under conditions
- Airbnb collects
- Yes
- Where to register
- Maine Revenue Services
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on rentals of living quartersReported | 9% | Short-term rentals of living quarters; some continuous stays of 28 days or more can be exempt under conditions | Yes | Maine Revenue Services |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Maine lodging tax?
- Yes. Airbnb's Maine page says guests pay the 9% state tax on the listing price, including cleaning and guest fees. Maine Revenue Services says transient rental platforms such as Airbnb must collect the tax.
- Do I still need to register with Maine Revenue Services?
- Maine Revenue Services says a person who rents living quarters for 15 days or more in a calendar year must register, even if some or all rentals are made through a platform. An owner with one unit rented fewer than 15 days a year generally does not need to register.
- Are long stays taxed?
- Rent for a continuous stay of 28 days or more in the same unit can be exempt, but only if certain conditions are met. Check Maine Revenue Services' bulletin on rental of living quarters.
Sources
- Occupancy tax collection and remittance by Airbnb in Maine (Tier 1, Airbnb Help Center)
- Instructional Bulletin No. 32: Rental of Living Quarters (Tier 1, Maine Revenue Services)
- Sales and Use Tax Rates & Due Dates (Tier 1, Maine Revenue Services)
- Maine Tax Portal (Tier 1, Maine Revenue Services)
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General information, not tax advice. Confirm with your state or a tax professional.