Minnesota, checked October 2, 2026

Minnesota lodging tax for short-term rentals: what hosts collect and file

A home rented short term in Minnesota is lodging under the sales tax law. Airbnb and Vrbo collect that tax. A site that only advertises the home does not. An owner who takes direct reservations registers with the Department of Revenue and remits the tax on those stays.^[1]

Sources last checked on October 2, 2026.

State tax6.875%
Total by city7.375% to 12.025%5 of 5 cities publish every rate
Airbnb collectsState and local sales taxes, Duluth
Cleaning feeTaxed

Minnesota lodging tax

At 6.875%, Minnesota's state sales tax applies to short-term rentals as lodging when the stay runs under 30 days. Local taxes stack on top. Whoever handles the booking collects: the platform on its own sales, the owner on direct ones.^[3]

What the state of Minnesota charges

State taxes on a short-term rental stay in Minnesota
Tax	Rate	Applies to	Long stays	Paid to
Minnesota state sales tax^[3]	6.875%	Lodging and related services, including the services of a booking intermediary provided with the stay.	Any stay running 30 days or more under an enforceable written agreement that cannot end without prior notice.	Minnesota Department of Revenue

Local taxes in 5 Minnesota 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 Minnesota
City	Tax layers	Total
Breezy Point short-term rental rules	Minnesota state sales tax 6.875% Crow Wing County sales tax 0.5% The state's rate guide for October 2026 lists no city sales tax for Breezy Point. It leaves out local lodging taxes by design.	7.375%
Crosslake short-term rental rules	Minnesota state sales tax 6.875% Crow Wing County sales tax 0.5% Whitefish Area lodging tax 1% The 1% lodging tax applies in the City of Crosslake and in Ideal Township, which administers it for both. Airbnb and Vrbo do not remit it. You pay Ideal Township each quarter, on the 25th of the month after the quarter closes.	8.375%
Duluth short-term rental rules	Minnesota state sales tax 6.875% St. Louis County sales tax 0.5% Duluth sales tax 1.5% Duluth hotel-motel excise tax 3% Every lodging business files a Duluth tourism tax return with the city. The return is due on the 20th day of the next month. An extra 2.5% excise tax applies only above 30 transient units.	11.875%
Emily short-term rental rules	Minnesota state sales tax 6.875% Crow Wing County sales tax 0.5% Emily adds no city sales tax in the state's October 2026 rate guide, which does not list lodging taxes.	7.375%
Minneapolis short-term rental rules	Minnesota state sales tax 6.875% Hennepin County sales tax 0.15% Hennepin County transit sales tax 0.5% Metro area sales tax for housing 0.25% Metro area transportation sales tax 0.75% Minneapolis sales tax 0.5% Minneapolis entertainment tax 3% The Department of Revenue administers all seven layers, 12.025% in total on lodging with 50 rooms or fewer. The separate 3% Minneapolis lodging tax reaches only hotels and motels with more than 50 rooms.	12.025%

Tax on a three-night stay in Minneapolis

Take 3 nights at $200 plus a $100 cleaning fee in Minneapolis, the largest Minnesota city here with a rate on every layer. The cleaning fee counts toward the taxable amount.

Rent, 3 nights: $600.00
Cleaning fee: $100.00
Taxable amount: $700.00
Minnesota state sales tax (6.875%): $48.13
Hennepin County sales tax (0.15%): $1.05
Hennepin County transit sales tax (0.5%): $3.50
Metro area sales tax for housing (0.25%): $1.75
Metro area transportation sales tax (0.75%): $5.25
Minneapolis sales tax (0.5%): $3.50
Minneapolis entertainment tax (3%): $21.00
Tax on the stay: $84.18
Guest pays: $784.18

What Airbnb and Vrbo collect in Minnesota

Airbnb

State and local sales taxes, Duluth

Airbnb's Minnesota collection applies the 6.875% state sales tax to the listing price and cleaning fees, for stays up to 29 nights. Local sales and special taxes of 0.5% to 3.0% are part of it, as is Duluth's 3% lodging excise tax.^[7]

Vrbo

State and state-run local taxes

Vrbo started remitting Minnesota sales tax for stays shorter than 30 nights on October 1, 2019. State-run local sales and lodging taxes are included. Duluth joined on January 1, 2020.^[8]

How to register and file in Minnesota

An owner who rents to guests directly in the normal course of business registers as a retailer with the Department of Revenue. The online registration issues a Minnesota tax ID number.^[1]

Filing: The deadline for each return is the 20th of the month following its reporting period. A retailer averaging no more than $500 a month in tax may ask to file quarterly. Annual filing is open at $100 a month at most. Those returns are due February 5.^[5]
Cleaning fees: Under the statute, the taxed sales price is the total paid for the stay. The seller's charges for services needed to complete the sale can't be deducted, a required cleaning fee included.^[2]
Service fees: Taxable lodging includes accommodations intermediary services provided with the stay, such as a booking platform's fee to the guest.^[2]

Penalties in Minnesota

Paying late adds 5% of the unpaid tax for the first 30 days, then 5% more for each further 30 days, up to 15%.^[6]
A return filed late adds a separate 5% of the tax still unpaid.^[6]
After a written demand, a return still missing 30 days later costs $100, or 5% of the unpaid tax if that is more.^[6]

Calculator

Estimate the tax on a stay in Minnesota

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

City in Minnesota

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

Tax on this stay in Minneapolis

$84.18

Minnesota state sales tax (6.875%)$48.13

Hennepin County sales tax (0.15%)$1.05

Hennepin County transit sales tax (0.5%)$3.50

Metro area sales tax for housing (0.25%)$1.75

Metro area transportation sales tax (0.75%)$5.25

Minneapolis sales tax (0.5%)$3.50

Minneapolis entertainment tax (3%)$21.00

Taxable amount, cleaning included$700.00

Guest pays in total$784.18

Minneapolis short-term rental rules

Who collects it

In Minneapolis

The Department of Revenue administers all seven layers, 12.025% in total on lodging with 50 rooms or fewer. The separate 3% Minneapolis lodging tax reaches only hotels and motels with more than 50 rooms.

What's changing

Announced changes

From July 1, 2034

The 0.375% constitutional part of the state sales tax expires, leaving the 6.5% general rate.^[3]

Asked by hosts

Minnesota lodging tax: host questions

Does the 14-day rule spare a Minnesota host from sales tax?

No. The federal exclusion for renting your home 14 days or less covers income tax only. Sales tax still applies unless the rental is isolated or occasional.^[1]

Who remits the tax when I take some bookings myself?

Each side remits on its own stays. The platform covers bookings made through it, while you cover the ones guests reserved and paid for with you directly.^[1]

Does a platform have to collect Minnesota sales tax on my bookings?

Yes, when it acts as an accommodations intermediary. State law makes it collect the tax on lodging located in Minnesota and send it to the Department of Revenue.^[4]

Is a month-long stay taxed in Minnesota?

Not when it runs 30 days or more under an enforceable written agreement that cannot end without prior notice. Without such a lease, sales tax still applies.^[2]

Keep exploring

Sources