Michigan lodging tax on Airbnb
Verdict for Michigan
- Airbnb collects
- State use tax on stays of 30 nights or fewer, and county lodging taxes in the counties its page lists
- You may still owe
- Local lodging taxes or assessments Airbnb does not collect; bookings made off Airbnb
Researched from Airbnb's Michigan tax page (article 2310) and the Michigan Department of Treasury use tax page. Localized copies of Airbnb's page conflict on county rates (the US copy lists 8% for Kent County; a Swedish copy lists 5% for Kent and 5% for Genesee), and the Genesee rate could not be confirmed. Airbnb uses a 30-night cutoff; Treasury describes the exemption as more than one month. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State use tax on accommodations
Reported- Rate
- 6%
- Applies to
- Rooms rented to the public by hotels, motels and other accommodation providers; rooms rented to the same tenant for more than one month are exempt (Airbnb applies it to reservations of 30 nights and shorter, including cleaning fees)
- Airbnb collects
- Yes
- Where to register
- —
- Source
County hotel and accommodation taxes
Reported- Rate
- Varies by county (Airbnb's US page lists 8% for Kent County)
- Applies to
- Stays in counties that levy a lodging tax; Airbnb lists Kent County (29 nights and shorter) and Genesee County
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State use tax on accommodationsReported | 6% | Rooms rented to the public by hotels, motels and other accommodation providers; rooms rented to the same tenant for more than one month are exempt (Airbnb applies it to reservations of 30 nights and shorter, including cleaning fees) | Yes | — | |
| County hotel and accommodation taxesReported | Varies by county (Airbnb's US page lists 8% for Kent County) | Stays in counties that levy a lodging tax; Airbnb lists Kent County (29 nights and shorter) and Genesee County | Partly | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Michigan tax on my rental?
- Yes. Airbnb's Michigan tax page says guests pay the 6% state use tax on reservations of 30 nights and shorter, including cleaning fees. The Michigan Department of Treasury says accommodation providers renting rooms to the public are subject to use tax.
- Does Airbnb collect county taxes?
- Only in the counties its page lists, such as Kent County and Genesee County. Elsewhere, check with your county and city.
Sources
- Occupancy tax collection and remittance by Airbnb in Michigan (Tier 1, Airbnb Help Center)
- Use Tax (Tier 1, Michigan Department of Treasury)
Got a notice we don't show? Tell us.
General information, not tax advice. Confirm with your state or a tax professional.