What is the Michigan state lodging tax rate?

6% statewide. Michigan applies 6% state use tax to STR bookings plus a county accommodations excise tax that ranges 2–6%. Wayne County (Detroit) is at 5%, Grand Traverse County at 5%, Mackinac County at 5%. The 2018 Michigan marketplace facilitator law brought Airbnb and Vrbo into mandatory collection for the state portion; county accommodations tax is collected by the platforms in most counties under separate voluntary agreements. House Bill 4722 (2023) preempts most local STR bans but allows ordinances on noise, parking, and life-safety.

Do Airbnb and Vrbo collect Michigan 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 Michigan?

Cities and counties may add 0% to 6% on top of the state rate.

Where can I see the official source?

The authoritative source is the Michigan Department of Revenue at https://www.michigan.gov/treasury. 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.

Michigan Lodging Tax Calculator

How Michigan lodging tax works

Michigan stacks two main components on short-term rental stays under 30 days:

6% state use tax — applied to the room charge (Michigan uses “use tax” rather than sales tax on accommodations).
County accommodations tax — counties may add up to 6% more, dedicated to convention and tourism bureaus.

Effective rates in Michigan’s top STR markets:

Traverse City (Grand Traverse County): 6% state + 5% county = 11%
Mackinac Island / Mackinaw City (Mackinac & Emmet counties): 6% + 5% = 11%
Saugatuck / Holland (Allegan & Ottawa counties): 6% + 5% Ottawa or no county tax in Allegan = 6–11%
Detroit metro (Wayne County): 6% + 2% convention/tourism + 5% Detroit hotel rate = up to 15% in city core
Petoskey / Harbor Springs (Emmet County): 6% + 5% = 11%

Most rural lakeshore counties either don’t levy the accommodations tax or set it at 2–5%. Always verify county-level.

Platform collection

Airbnb and Vrbo collect and remit the 6% state use tax in most cases. For the county accommodations tax, coverage is uneven — Grand Traverse and Emmet counties are typically platform-collected, but smaller counties often are not. The Michigan Department of Treasury keeps current guidance at michigan.gov/treasury.

A separate layer to flag: Michigan passed a Short-Term Rental Regulation Act framework that lets municipalities require permits and charge per-night excise fees. Always check the local ordinance — Traverse City and Saugatuck have active permit caps.

What this means in practice

For state use tax — usually handled by Airbnb and Vrbo.
For county accommodations tax — if your county isn’t on the marketplace-facilitator list, register with the County Treasurer, file quarterly (most counties) or monthly, and remit yourself.
For direct bookings — handle all layers yourself, plus any city excise.
30+ night stays are exempt from the 6% use tax. County rules vary but generally follow the same threshold.
Hosts must register for a state sales/use tax license even when the platform remits — it’s the legal hook for any direct or off-platform bookings.

How to use the calculator above

Enter your booking subtotal (nightly rate × nights + cleaning fee, before tax).
Set the local add-on rate. Traverse City, Mackinac, Petoskey = 5%. Detroit metro = 7%. Holland/Saugatuck = 0–5% depending on county.
Read the effective rate and total tax. Add any city excise fee separately — Traverse City charges a per-night STR permit fee that isn’t part of the tax stack.

Source: Michigan Department of Treasury. Verified 2026-05-11. Not tax advice — confirm with a CPA or your County Treasurer before filing.