Maine Lodging Tax Calculator.

How Maine lodging tax works

Maine has the simplest STR tax structure of any major STR state — a flat 9% state lodging tax applies to all short-term rental stays (under 28 consecutive days), with no general local add-on.

That’s it. No county tax, no city tax, no special tourism district, no community impact fee. The same 9% applies in Bar Harbor, Portland, Kennebunkport, and the unincorporated woods.

The rate is high (it’s tied with Hawaii’s TAT for one of the highest single-tier STR taxes in the U.S.), but the simplicity is real. Hosts only register once, with one authority, file one return.

Platform collection

Airbnb and Vrbo collect and remit the 9% state lodging tax as marketplace facilitators. Coverage is universal — Maine’s marketplace-facilitator law applies statewide without exception.

The Maine Revenue Services lodging-tax page confirms the agreement. If you operate exclusively through Airbnb or Vrbo, your tax obligation is satisfied at booking.

What this means in practice

• For platform bookings — fully handled. No registration, no filing.
• For direct bookings — register with Maine Revenue Services as a lodging-tax filer, collect 9%, file monthly. Use the Maine Tax Portal.
• For 28+ day stays — exempt from state lodging tax. The threshold is 28 days (not 30) — Maine is unusual in this. Confirm the stay is 28 consecutive days with the same guest in the same unit.
• Cleaning fees are taxable. Maine includes cleaning fees in the taxable rental charge. Don’t try to break them out post-hoc.
• Bar Harbor permit requirements — separate from tax. Bar Harbor caps total STR permits and enforces aggressively. Tax compliance does not equal permit compliance.

How to use the calculator above

1. Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
2. Leave the local add-on at 0 — Maine has no local add-on.
3. Read the 9% total tax. What you see is what the guest sees on the booking summary.

Source: Maine Revenue Services. Verified 2026-05-11. Not tax advice — confirm with a CPA or Maine Revenue Services before filing.