Maine Vacation Rental Tax Calculator

Estimate your property tax, lodging tax, federal & state income tax, and depreciation deductions for your Maine vacation rental property.

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Tax Types

What Taxes Apply to Maine Short-Term Rentals?

Maine STR hosts are subject to several types of taxes. Understanding which ones apply — and who collects them — is the first step toward compliance.

Sales Tax

Maine applies its state sales tax to short-term rental stays — currently at a base rate that contributes to combined lodging rates of 9%. Cities may add local sales tax on top.

Occupancy / Transient Lodging Tax

Maine's lodging/occupancy tax is the primary STR-specific tax. Combined rates reach 9% in Portland and 9% in Bar Harbor. This includes state, county, and city-level components.

Tourism / Convention Center Tax

While Maine doesn't have a prominent statewide tourism tax, some cities and resort areas may levy additional tourism development or marketing district assessments of 1–3%.

Federal & State Income Tax

Net rental profit is subject to both federal income tax (10–37% in 2026) and Maine's state income tax at 6.75%. Reported on Schedule E (Form 1040). Deduct expenses like mortgage interest, repairs, and depreciation.

Property Tax

Maine's average effective property tax rate is 1.36%. Assessed annually on market value. STRs may face higher assessments in some jurisdictions.

Important

Does Airbnb Collect and Remit Taxes in Maine?

Airbnb has agreements to collect and remit taxes in Maine — but coverage is not always complete.

Airbnb collects the full Maine state lodging tax on your behalf.
Since Maine has a uniform statewide rate with no additional local taxes, Airbnb typically handles 100% of lodging tax.
You're still responsible for filing annual income tax returns for your rental profit.
Always verify with the Maine Department of Revenue that all taxes are current.

Bottom line: Verify your Airbnb tax report matches your local requirements — don't assume everything is covered.

Compliance

Do You Need a Tax Permit in Maine?

In most Maine jurisdictions, yes. Common permits and registrations required:

State sales tax permit / seller's permit
City or county business license
Short-term rental operating permit
Lodging tax registration certificate

Consequences of non-compliance

5–25% penalties on unpaid taxes in Maine

Revocation of rental permit

Liens on your property

Tax Overview

Short-Term Rental Taxes in Maine

Key tax facts every vacation rental host in Maine should know.

State lodging tax: 9% (uniform statewide)

No additional local lodging taxes

State income tax: ~6.75%

Property tax rate: ~1.36%

City Breakdown

Lodging Tax Rates by City in Maine

Combined lodging/occupancy tax rates for major vacation rental markets in Maine.

CityCombined Rate

Portland

9% state rooms tax

Bar Harbor

9% state rooms tax

Kennebunkport

9% state rooms tax

Rates are estimates based on 2024-2025 data. Always verify with your local tax authority.

FAQs About Maine Vacation Rental Taxes

Common questions about short-term rental taxes, permits, and compliance in Maine.

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