Montana lodging tax on Airbnb
Verdict for Montana
- Airbnb collects
- State lodging facility use tax and lodging sales tax, plus Big Sky resort tax
- You may still owe
- Local resort taxes Airbnb does not list; bookings made off Airbnb
Researched from Airbnb's Montana tax page and the Montana Department of Revenue. Some third-party and news sources cite an older 7% combined rate; the Department of Revenue page gives 4% plus 4%. Not yet confirmed by a person; check your city and county before filing.
Tax layers
Lodging facility use tax
Reported- Rate
- 4%
- Applies to
- Stays of 29 days or fewer (Airbnb); the state exempts rentals of 30 continuous days or more to the same purchaser
- Airbnb collects
- Yes
- Where to register
- —
- Source
Lodging sales tax
Reported- Rate
- 4%
- Applies to
- Stays of 29 days or fewer (Airbnb); the state exempts rentals of 30 continuous days or more to the same purchaser
- Airbnb collects
- Yes
- Where to register
- —
- Source
Big Sky resort tax
Reported- Rate
- 4%
- Applies to
- Stays of 30 nights or fewer in Big Sky
- Airbnb collects
- Yes
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| Lodging facility use taxReported | 4% | Stays of 29 days or fewer (Airbnb); the state exempts rentals of 30 continuous days or more to the same purchaser | Yes | — | |
| Lodging sales taxReported | 4% | Stays of 29 days or fewer (Airbnb); the state exempts rentals of 30 continuous days or more to the same purchaser | Yes | — | |
| Big Sky resort taxReported | 4% | Stays of 30 nights or fewer in Big Sky | Yes | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Montana lodging tax?
- Yes. Airbnb's Montana page says guests pay the 4% lodging facility use tax and the 4% lodging sales tax on stays of 29 days or fewer, plus a 4% resort tax in Big Sky.
- Do short-term rental platforms have to collect in Montana?
- The Montana Department of Revenue says short-term rental marketplaces must register and collect, report and pay the lodging taxes on sales they facilitate. It says hosts are still required to pay tax on sales made outside a marketplace or hosting platform.
- What about local resort taxes?
- Some Montana resort communities levy their own resort tax. Airbnb's page lists only Big Sky, so check whether your community has one.
Sources
- Occupancy tax collection and remittance by Airbnb in Montana (Tier 1, Airbnb Help Center)
- Lodging Facility Sales and Use Tax — Montana Department of Revenue (Tier 1, Montana Department of Revenue)
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General information, not tax advice. Confirm with your state or a tax professional.