Short-Term Rental Tax in Maryland (MD)
The state-level tax rate on short-term rentals in Maryland is 6.0% , consisting of 6.0% sales tax and 0.0% lodging tax. Maryland 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 Baltimore reaches 15.5%. STR operators must register with the state. Maryland charges a 6% state sales tax on short-term accommodations. No state lodging tax, but counties impose their own hotel/motel taxes of 3-9.5%. Ocean City and Montgomery County have some of the highest local rates.
Annual Tax Estimate for Maryland
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 (Baltimore).
| Nightly Rate | Gross Revenue | State Tax (6.0%) | Baltimore Tax (15.5%) |
|---|---|---|---|
| $100.00/night | $23,700 | $1,422 | $3,674 |
| $150.00/night | $35,550 | $2,133 | $5,510 |
| $200.00/night | $47,400 | $2,844 | $7,347 |
| $300.00/night | $71,100 | $4,266 | $11,021 |
| $500.00/night | $118,500 | $7,110 | $18,368 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in Maryland
Local taxes significantly impact the total STR tax burden in Maryland. The table below shows combined state + local rates for 4 cities, sorted by total rate. The highest combined rate is 15.5% in Baltimore.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Baltimore | 9.5% | 15.5% | $31.00 | High | Baltimore City 9.5% hotel/motel tax. |
| Ocean City | 8.0% | 14.0% | $28.00 | High | Worcester County 4.5% + Ocean City 3.5% room tax. Very active vacation rental market. |
| Annapolis | 7.0% | 13.0% | $26.00 | High | Anne Arundel County 7% hotel/motel tax. |
| Deep Creek Lake | 6.0% | 12.0% | $24.00 | High | Garrett County 6% hotel/motel tax. Popular vacation rental area. |
How Maryland Compares to Other States
Below is a comparison of Maryland with five states that have similar state-level STR tax rates. This comparison helps illustrate where Maryland 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 |
|---|---|---|---|---|---|
| Maryland (MD) | 6.0% | 6.0% | 0.0% | Yes | Required |
| Florida (FL) | 6.0% | 6.0% | 0.0% | Yes | Required |
| Idaho (ID) | 6.0% | 6.0% | 0.0% | Yes | Required |
| Michigan (MI) | 6.0% | 6.0% | 0.0% | Yes | Required |
| North Dakota (ND) | 6.0% | 5.0% | 1.0% | Yes | Required |
| Pennsylvania (PA) | 6.0% | 6.0% | 0.0% | Yes | Required |
Frequently Asked Questions About Maryland STR Taxes
What is the short-term rental tax rate in Maryland in 2026?
The state-level tax rate on short-term rentals in Maryland is 6.0%, consisting of 6.0% sales tax and 0.0% lodging tax. Local taxes can bring the total to 15.5% in cities like Baltimore. At $200/night with 65% occupancy, the state-level tax alone is approximately $2,844 per year.
Does Airbnb collect STR taxes in Maryland?
Yes. Airbnb, Vrbo collect state sales 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 Maryland?
Yes. Maryland 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 Maryland 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 Baltimore, Maryland?
The total combined tax rate in Baltimore is 15.5%, which includes the 6.0% state rate plus 9.5% in local taxes. Baltimore City 9.5% hotel/motel tax. At $200/night with 65% occupancy, this amounts to approximately $7,347 per year in taxes.
How much will I owe in STR taxes in Maryland?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (6.0%), a property earning $200/night with 65% occupancy would owe approximately $2,844/year in state taxes alone. In Baltimore, the total tax at the same rate would be approximately $7,347/year. Use our STR tax calculator for a customized estimate.
Calculate Your Maryland STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in Maryland. 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.