Maryland lodging tax on Airbnb
Verdict for Maryland
- Airbnb collects
- State sales tax, and county or city hotel taxes in the places Airbnb lists
- You may still owe
- Local hotel taxes in counties or cities Airbnb's page does not list; bookings made off Airbnb
Researched from Airbnb's Maryland tax page (article 2309) and Comptroller of Maryland guidance (2016 sales and use tax alert on accommodations and business tax tip #8). The Comptroller's accommodations guidance found is from 2016 and does not state a single stay-length cutoff. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales and use tax on accommodations
Reported- Rate
- 6%
- Applies to
- Charges paid by transient guests for rooms or lodgings, including rooms or homes rented by individuals (Airbnb applies it to the listing price including cleaning fees). Monthly rentals and permanent residents are not taxed, but resort-area rentals of 4 months or less are taxable.
- Airbnb collects
- Yes
- Where to register
- —
- Source
County and city hotel taxes
Reported- Rate
- Varies by county or city (Airbnb lists, for example, 7% in Anne Arundel and Montgomery counties, 9.5% in Baltimore County and Baltimore City, 5% in Worcester County)
- Applies to
- Stays in counties and cities that levy a hotel tax; stay-length cutoffs vary by place (Airbnb lists cutoffs from 30 to 120 nights)
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales and use tax on accommodationsReported | 6% | Charges paid by transient guests for rooms or lodgings, including rooms or homes rented by individuals (Airbnb applies it to the listing price including cleaning fees). Monthly rentals and permanent residents are not taxed, but resort-area rentals of 4 months or less are taxable. | Yes | — | |
| County and city hotel taxesReported | Varies by county or city (Airbnb lists, for example, 7% in Anne Arundel and Montgomery counties, 9.5% in Baltimore County and Baltimore City, 5% in Worcester County) | Stays in counties and cities that levy a hotel tax; stay-length cutoffs vary by place (Airbnb lists cutoffs from 30 to 120 nights) | Partly | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Maryland sales tax on my rental?
- Yes. Airbnb's Maryland tax page says guests pay the 6% state sales tax on the listing price including cleaning fees. The Comptroller of Maryland says people who rent out their homes or rooms in their homes are accommodations providers whose rentals to transient guests are subject to sales and use tax.
- Does Airbnb collect county hotel taxes?
- Only in the counties and cities its page lists, such as Anne Arundel, Baltimore County, Baltimore City, Montgomery, Prince George's and Worcester. Elsewhere, check with your county or city.
- What is the 3% tax on Airbnb service fees?
- Airbnb's Maryland page lists a separate 3% state sales tax on Airbnb's own service fees. It is charged on Airbnb's fee, not on the listing price.
Sources
- Occupancy tax collection and remittance by Airbnb in Maryland (Tier 1, Airbnb Help Center)
- Maryland Sales and Use Tax Alert (Chapter 3 of the Acts of 2016, accommodations) (Tier 1, Comptroller of Maryland)
- Business tax tip #8: Calculating Maryland's Sales and Use Tax (Tier 1, Comptroller of Maryland)
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General information, not tax advice. Confirm with your state or a tax professional.