Short-Term Rental Tax in Mississippi (MS)
The state-level tax rate on short-term rentals in Mississippi is 7.0% , consisting of 7.0% sales tax and 0.0% lodging tax. Mississippi 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 Gulf Shores (Biloxi) reaches 10.0%. STR operators must register with the state. Mississippi charges a 7% state sales tax on short-term accommodations. No separate state lodging tax. Cities may impose a local tourism or lodging tax of 1-3%.
Annual Tax Estimate for Mississippi
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 (Gulf Shores (Biloxi)).
| Nightly Rate | Gross Revenue | State Tax (7.0%) | Gulf Shores (Biloxi) Tax (10.0%) |
|---|---|---|---|
| $100.00/night | $23,700 | $1,659 | $2,370 |
| $150.00/night | $35,550 | $2,489 | $3,555 |
| $200.00/night | $47,400 | $3,318 | $4,740 |
| $300.00/night | $71,100 | $4,977 | $7,110 |
| $500.00/night | $118,500 | $8,295 | $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 Mississippi
Local taxes significantly impact the total STR tax burden in Mississippi. The table below shows combined state + local rates for 3 cities, sorted by total rate. The highest combined rate is 10.0% in Gulf Shores (Biloxi).
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Gulf Shores (Biloxi) | 3.0% | 10.0% | $20.00 | Moderate | Harrison County 1% + Biloxi 2% tourism tax. |
| Oxford | 3.0% | 10.0% | $20.00 | Moderate | Lafayette County 1% + Oxford 2% tourism and recreation tax. |
| Jackson | 2.0% | 9.0% | $18.00 | Moderate | Hinds County 1% + Jackson 1% tourism tax. |
How Mississippi Compares to Other States
Below is a comparison of Mississippi with five states that have similar state-level STR tax rates. This comparison helps illustrate where Mississippi 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 |
|---|---|---|---|---|---|
| Mississippi (MS) | 7.0% | 7.0% | 0.0% | Yes | Required |
| Indiana (IN) | 7.0% | 7.0% | 0.0% | Yes | Required |
| Kentucky (KY) | 7.0% | 6.0% | 1.0% | Yes | Required |
| Tennessee (TN) | 7.0% | 7.0% | 0.0% | Yes | Required |
| Minnesota (MN) | 6.9% | 6.9% | 0.0% | Yes | Required |
| Nevada (NV) | 6.8% | 6.8% | 0.0% | Yes | Required |
Frequently Asked Questions About Mississippi STR Taxes
What is the short-term rental tax rate in Mississippi in 2026?
The state-level tax rate on short-term rentals in Mississippi is 7.0%, consisting of 7.0% sales tax and 0.0% lodging tax. Local taxes can bring the total to 10.0% in cities like Gulf Shores (Biloxi). At $200/night with 65% occupancy, the state-level tax alone is approximately $3,318 per year.
Does Airbnb collect STR taxes in Mississippi?
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 Mississippi?
Yes. Mississippi 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 Mississippi 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 Gulf Shores (Biloxi), Mississippi?
The total combined tax rate in Gulf Shores (Biloxi) is 10.0%, which includes the 7.0% state rate plus 3.0% in local taxes. Harrison County 1% + Biloxi 2% tourism tax. 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 Mississippi?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (7.0%), a property earning $200/night with 65% occupancy would owe approximately $3,318/year in state taxes alone. In Gulf Shores (Biloxi), the total tax at the same rate would be approximately $4,740/year. Use our STR tax calculator for a customized estimate.
Calculate Your Mississippi STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in Mississippi. 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.