Short-Term Rental Tax in Maine (ME)
The state-level tax rate on short-term rentals in Maine is 9.0% , consisting of 5.5% sales tax and 9.0% lodging tax. Maine applies general sales and lodging taxes to STRs without STR-specific legislation. Major platforms like Airbnb collect state taxes automatically. With local taxes, the total rate in Portland reaches 10.0%. STR operators must register with the state. Maine charges a 9% state lodging tax on short-term rentals (not the 5.5% sales tax, which applies to goods). This applies to stays of less than 28 days. No local lodging taxes. STR operators must register with Maine Revenue Services.
Annual Tax Estimate for Maine
The table below shows estimated annual tax obligations at different nightly rates, assuming 65% occupancy (237 nights/year). Estimates are shown for both the state-level rate and the highest local rate (Portland).
| Nightly Rate | Gross Revenue | State Tax (9.0%) | Portland Tax (10.0%) |
|---|---|---|---|
| $100.00/night | $23,700 | $2,133 | $2,370 |
| $150.00/night | $35,550 | $3,200 | $3,555 |
| $200.00/night | $47,400 | $4,266 | $4,740 |
| $300.00/night | $71,100 | $6,399 | $7,110 |
| $500.00/night | $118,500 | $10,665 | $11,850 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in Maine
Local taxes significantly impact the total STR tax burden in Maine. The table below shows combined state + local rates for 4 cities, sorted by total rate. The highest combined rate is 10.0% in Portland.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Portland | 1.0% | 10.0% | $20.00 | Moderate | City of Portland 1% community housing fee. STR registration required. |
| Bar Harbor | 0.0% | 9.0% | $18.00 | Moderate | No additional local tax. State 9% applies. Acadia National Park gateway. |
| Kennebunkport | 0.0% | 9.0% | $18.00 | Moderate | No additional local tax. State 9% applies. |
| Camden | 0.0% | 9.0% | $18.00 | Moderate | No additional local tax. State 9% applies. |
How Maine Compares to Other States
Below is a comparison of Maine with five states that have similar state-level STR tax rates. This comparison helps illustrate where Maine stands relative to other states in terms of tax burden, platform collection, and registration requirements.
| State | State Rate | Sales Tax | Lodging Tax | Platform Collects | Registration |
|---|---|---|---|---|---|
| Maine (ME) | 9.0% | 5.5% | 9.0% | Yes | Required |
| Alabama (AL) | 9.0% | 4.0% | 5.0% | Yes | Required |
| Georgia (GA) | 9.0% | 4.0% | 5.0% | Yes | Required |
| Vermont (VT) | 9.0% | 6.0% | 9.0% | Yes | Required |
| Arkansas (AR) | 8.5% | 6.5% | 2.0% | Yes | Required |
| New Hampshire (NH) | 8.5% | 0.0% | 8.5% | Yes | Required |
Frequently Asked Questions About Maine STR Taxes
What is the short-term rental tax rate in Maine in 2026?
The state-level tax rate on short-term rentals in Maine is 9.0%, consisting of 5.5% sales tax and 9.0% lodging tax. Local taxes can bring the total to 10.0% in cities like Portland. At $200/night with 65% occupancy, the state-level tax alone is approximately $4,266 per year.
Does Airbnb collect STR taxes in Maine?
Yes. Airbnb, Vrbo collect state lodging tax. However, local and county taxes may not be covered by platform collection. Always verify with your local tax authority what taxes your platform collects on your behalf.
Do I need to register my short-term rental in Maine?
Yes. Maine requires STR operators to register with the state. This typically includes obtaining a sales tax permit and/or lodging tax registration. Many cities and counties in Maine also require local STR permits or business licenses. Check with both state and local authorities for specific requirements.
What is the total STR tax rate in Portland, Maine?
The total combined tax rate in Portland is 10.0%, which includes the 9.0% state rate plus 1.0% in local taxes. City of Portland 1% community housing fee. STR registration required. At $200/night with 65% occupancy, this amounts to approximately $4,740 per year in taxes.
How much will I owe in STR taxes in Maine?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (9.0%), a property earning $200/night with 65% occupancy would owe approximately $4,266/year in state taxes alone. In Portland, the total tax at the same rate would be approximately $4,740/year. Use our STR tax calculator for a customized estimate.
STR Tax Compliance Checklist for Maine
Follow these steps to ensure you are fully compliant with Maine short-term rental tax requirements. Missing any step could result in penalties or back-tax assessments.
- Register with the state — Obtain a Maine sales tax permit and/or lodging tax registration from the state Department of Revenue before accepting bookings.
- Check local permit requirements — Contact your city and county offices to determine if a local STR permit, business license, or zoning approval is required. Use our STR regulations lookup to check rules for your specific zip code. Many municipalities in Maine have separate registration processes.
- Determine your total tax rate — Your rate combines state taxes (9.0%) with any local/county taxes. In Portland, the total reaches 10.0%. Use our calculator for your specific city.
- Verify platform collection — Airbnb, Vrbo collect state lodging tax. Confirm exactly which taxes are covered and which you must remit separately.
- Collect and remit taxes on schedule — Maine requires tax remittance on a monthly, quarterly, or annual basis depending on your revenue volume. File returns even in months with no bookings to maintain your account in good standing.
- Keep detailed records — Maintain records of all bookings, gross income, taxes collected, and expenses for at least 3 years. This documentation is essential for audits and for claiming deductions on your federal tax return.
Calculate Your Maine STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in Maine. Enter your nightly rate and occupancy to see your projected state and local taxes, or browse all 50 states to compare STR tax rates across the country.
Also check: STR regulations by zip code | Sales tax rates | Homestead exemptions | Landlord-tenant law