Minnesota lodging tax on Airbnb
Verdict for Minnesota
- Airbnb collects
- State sales tax, local sales and special taxes, and Duluth's lodging excise tax
- You may still owe
- Local lodging taxes Airbnb does not list; bookings made off Airbnb
Researched from Airbnb's Minnesota tax page and Minnesota Department of Revenue guidance. Minnesota Revenue says intermediaries that facilitate a rental collect tax including applicable local lodging taxes, but Airbnb's page names only Duluth's lodging tax, so coverage of other city lodging taxes is unclear. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales tax on lodging
Reported- Rate
- 6.875%
- Applies to
- Stays of 29 nights or fewer (Airbnb); Minnesota Revenue taxes stays under 30 days, or 30 days or more without an enforceable written lease
- Airbnb collects
- Yes
- Where to register
- Minnesota Department of Revenue
- Source
Local sales and special taxes
Reported- Rate
- 0.5% - 3.0%
- Applies to
- Stays of 29 nights or fewer, where a local sales or special tax applies
- Airbnb collects
- Yes
- Where to register
- —
- Source
Duluth lodging excise tax
Reported- Rate
- 3%
- Applies to
- Stays of 29 days or fewer in Duluth
- Airbnb collects
- Yes
- Where to register
- —
- Source
Other city and local lodging taxes
Reported- Rate
- Varies by city
- Applies to
- Short-term stays where a city or area imposes a lodging tax
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on lodgingReported | 6.875% | Stays of 29 nights or fewer (Airbnb); Minnesota Revenue taxes stays under 30 days, or 30 days or more without an enforceable written lease | Yes | Minnesota Department of Revenue | |
| Local sales and special taxesReported | 0.5% - 3.0% | Stays of 29 nights or fewer, where a local sales or special tax applies | Yes | — | |
| Duluth lodging excise taxReported | 3% | Stays of 29 days or fewer in Duluth | Yes | — | |
| Other city and local lodging taxesReported | Varies by city | Short-term stays where a city or area imposes a lodging tax | Partly | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Minnesota sales tax?
- Yes. Airbnb's Minnesota page says it collects the 6.875% state sales tax and local sales and special taxes of 0.5% to 3.0% on stays of 29 nights or fewer, plus Duluth's 3% lodging excise tax.
- Are short-term rentals taxable in Minnesota?
- Minnesota Revenue says residential short-term rentals are a form of lodging subject to state sales tax and to local sales and use taxes, including local lodging taxes. When an intermediary facilitates a booking, it is responsible for the tax on that booking; owners are responsible for bookings they take directly.
- What about city lodging taxes?
- Many Minnesota cities levy their own lodging tax. Airbnb's page lists only Duluth by name, so check your city's lodging tax and whether it is covered for your listing.
Sources
- Occupancy tax collection and remittance by Airbnb in Minnesota (Tier 1, Airbnb Help Center)
- Sales: Residential Short-Term Rentals — Minnesota Department of Revenue (Tier 1, Minnesota Department of Revenue)
- Minnesota Sales and Use Tax Business Guide (Tier 1, Minnesota Department of Revenue)
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General information, not tax advice. Confirm with your state or a tax professional.