Michigan, checked October 2, 2026

Michigan use tax on lodging for short-term rentals: what hosts collect and file

Treasury applies Michigan's state use tax to hotel and motel accommodations, short-term rental stays included. No city or other local unit may impose a use tax of its own.^[2]

Sources last checked on October 2, 2026.

State tax6%
Total by city6%5 of 5 cities publish every rate
Airbnb collects6% state use tax, two county taxes
Cleaning feeNot published

Michigan lodging tax

The tax Michigan charges on lodging is its 6% use tax, which covers rooms or lodging offered to the public as a business. Anyone furnishing accommodations owes it, just like a hotelkeeper or motel operator. No tax is due once the same tenant rents for a continuous period of more than one month. Registration costs nothing. Returns are monthly, quarterly or annual, as the Department requires.^[1]

What the state of Michigan charges

State taxes on a short-term rental stay in Michigan
Tax	Rate	Applies to	Long stays	Paid to
Michigan use tax on rooms or lodging^[3]	6%	A home, or a room in one, rented to the public for temporary lodging. Treasury taxes a private homeowner like a hotel.	Owed on any stay of 30 days or less. A longer stay owes none.	Michigan Department of Treasury

Local taxes in 5 Michigan cities

Counties and cities add their own rates. A city with a layer that has no published rate gets no total.

Short-term rental tax layers by city in Michigan
City	Tax layers	Total
Ann Arbor short-term rental rules	Michigan state use tax 6% Washtenaw County's 5% accommodations tax exempts a bed and breakfast. Its ordinance defines that term to include individual homes and cottages.	6%
Douglas short-term rental rules	Michigan state use tax 6%	6%
New Buffalo short-term rental rules	Michigan state use tax 6%	6%
South Haven short-term rental rules	Michigan state use tax 6%	6%
Traverse City short-term rental rules	Michigan state use tax 6% Traverse City has no room tax on Airbnb stays. In May 2026, its city manager wrote that adopting one depends on state legislation.	6%

Tax on a three-night stay in Ann Arbor

Take 3 nights at $200 plus a $100 cleaning fee in Ann Arbor, the largest Michigan city here with a rate on every layer. Michigan sets no single rule for cleaning fees, so the example counts the fee as taxable.

Rent, 3 nights: $600.00
Cleaning fee: $100.00
Taxable amount: $700.00
Michigan state use tax (6%): $42.00
Tax on the stay: $42.00
Guest pays: $742.00

What Airbnb and Vrbo collect in Michigan

Airbnb

6% state use tax, two county taxes

Airbnb collects Michigan's 6% use tax on every listing in the state, on stays up to 30 nights. Its base includes any cleaning fee. Airbnb also collects county lodging taxes in Genesee County at 5% and Kent County at 8%.^[7]

Vrbo

Michigan not on its collection list

On a Vrbo booking, the host owes the 6% use tax to Treasury. Vrbo's US tax collection list skips Michigan.^[8]

How to register and file in Michigan

Register on Michigan Treasury Online, under Start a New Business (E-Registration). A host without a federal EIN uses the paper application, and Treasury assigns the account number.^[4]

Filing: Treasury picks a monthly, quarterly or annual filing frequency for each account every year. Monthly returns are due the 20th of the next month. Quarterly ones land on April 20, July 20, October 20 and January 20. An annual return follows by February 28.^[2]
Cleaning fees: Not published. Treasury's use tax page does not say whether a cleaning fee belongs in the taxed charge.^[1]
Service fees: Treasury gives no guidance on booking fees charged with a lodging stay. Not published.^[1]

Penalties in Michigan

For the first two months, a late payer owes 5% of the tax still unpaid. After that, another 5% is added each month, up to 25% in all.^[5]
Interest also runs on the unpaid tax, at Treasury's current rate.^[5]

Calculator

Estimate the tax on a stay in Michigan

Pick a city, then enter the nightly rate, the nights and the cleaning fee.

City in Michigan

Michigan publishes no rule on cleaning fees, so the estimate includes them.

This is not tax advice. Confirm the rates with the tax office before you file.

Tax on this stay in Ann Arbor

$42.00

Michigan state use tax (6%)$42.00

Taxable amount, cleaning included$700.00

Guest pays in total$742.00

Ann Arbor short-term rental rules

Who collects it

In Ann Arbor

Washtenaw County's 5% accommodations tax exempts a bed and breakfast. Its ordinance defines that term to include individual homes and cottages.

What's changing

Announced changes

No change announced as of October 2, 2026.

Asked by hosts

Michigan use tax on lodging: host questions

Does renting a room in my own Michigan home count?

Yes. Treasury's guidance names a room in a private residence alongside vacation homes, cabins and condominiums. The 6% applies to any stay of 30 days or less.^[3]

Do Michigan's marketplace rules make Airbnb the seller of my stays?

Not once you are registered for use tax. The facilitator definition leaves out lodging furnished by a registered host.^[6]

Can a Michigan city add its own sales or use tax?

No. Treasury says Michigan does not allow city or local units to impose either tax.^[2]

Keep exploring

Sources