What is the Maryland state lodging tax rate?

6% statewide. Maryland applies 6% state sales tax to lodging plus county-level hotel rental tax that ranges 3–9.5%. Baltimore County sits at 9.5%, Worcester County (Ocean City) at 5%, Montgomery County (suburban DC) at 7%. The 2019 Maryland marketplace facilitator law (HB 1301) requires Airbnb and Vrbo to collect both state and county portions in most jurisdictions. Annapolis and Ocean City require additional STR licensing. Lodging stays of more than 90 consecutive days drop out of the tax base.

Do Airbnb and Vrbo collect Maryland lodging tax for me?

Airbnb and Vrbo collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

What's the local add-on range in Maryland?

Cities and counties may add 0% to 9.5% on top of the state rate.

Where can I see the official source?

The authoritative source is the Maryland Department of Revenue at https://www.marylandtaxes.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

Maryland Lodging Tax Calculator

How Maryland lodging tax works

Maryland stacks two components on short-term rental stays under 90 consecutive days:

6% state sales and use tax — applies to the room charge. Maryland statutorily treats short-term rentals as taxable accommodations.
County hotel rental tax — every Maryland county levies its own rate, ranging 3–9.5% depending on jurisdiction. Baltimore City and the Washington-suburban counties run the highest.

Effective rates in Maryland’s top STR markets:

Ocean City (Worcester County): 6% state + 4.5% Worcester room tax = ~10.5%
Baltimore City: 6% state + 9.5% Baltimore hotel = ~15.5%
Annapolis / Anne Arundel County: 6% + 7% Anne Arundel = ~13%
Bethesda / Montgomery County (DC suburb): 6% + 7% Montgomery hotel-motel = ~13%
Silver Spring / Takoma Park (Montgomery County): 6% + 7% Montgomery = ~13%
Frederick County (Frederick, Brunswick): 6% + 5% Frederick = ~11%
Deep Creek Lake / Garrett County: 6% + 5% Garrett = ~11%

Ocean City is the volume center. Montgomery County is the highest-yield DC-adjacent market. Baltimore is heaviest taxed.

Platform collection

Airbnb and Vrbo collect and remit the 6% state sales tax in most cases. County hotel rental tax is uneven — Worcester (Ocean City), Montgomery, Baltimore City, and Anne Arundel typically have platform-collection agreements, but smaller counties (Garrett, Talbot, Dorchester) frequently require the host to register and remit directly.

The Comptroller of Maryland and individual county finance offices track current coverage. Confirm each tax period.

What this means in practice

For state sales tax — handled by Airbnb and Vrbo.
For county hotel rental tax — register with the county Treasurer or Director of Finance, file monthly or quarterly returns, and remit yourself when the platform doesn’t cover your county.
For direct bookings — handle every layer yourself.
90+ continuous-day stays are generally exempt from Maryland sales tax on accommodations. County hotel taxes vary — Worcester follows 90 days; Montgomery follows 30 days for some categories.
Ocean City permit rules: STRs in residential zones require Mayor and City Council permits, and the city has been tightening enforcement. Check zoning before listing.
Montgomery County requires STR licensing — separate from tax registration, and primary-residence-only in most zones.

How to use the calculator above

Enter your booking subtotal (nightly rate × nights + cleaning fee, before tax).
Set the local add-on rate. Ocean City (Worcester) = 4.5%. Baltimore City = 9.5%. Montgomery County = 7%. Anne Arundel = 7%. Frederick = 5%. Garrett (Deep Creek) = 5%.
Read the effective rate. The state’s 6% base + your county layer = the rate the guest sees.

Source: Comptroller of Maryland. Verified 2026-05-11. Not tax advice — confirm with a CPA or your county finance office before filing.