Duluth, MN short-term rental limits
Whether the owner lives on site decides which of Duluth's three short-term rental permits applies. An owner who stays home can host up to 4 guests through an accessory home share, with no citywide cap.[4]
Every rule below links to the official source it comes from, verified October 2, 2026.
Can you rent short term in Duluth?
Limited number allowed
What you apply for: Interim use permit for a vacation dwelling unit
- Seasonal homes
- 609
- Housing units
- 39,978
- Residents
- 87,093
U.S. Census Bureau, 2024 ACS 5-year estimates
- City ruleCapped
- City fee$2,500
- Tax on each stay11.875%
- Seasonal homes15 per 1,000
Duluth short-term rental permit
In Duluth, renting out a whole home without the owner present takes an interim use permit for a vacation dwelling unit. Section 50-20.3 caps those permits at 60, plus up to 10 more a year, never above 120. Units in form districts F-1 to F-9 sit outside the cap. Stays run 2 to 29 consecutive nights, for 9 guests and 4 bedrooms at most. A public hearing before the Planning Commission comes first. The permit lapses after six years, or sooner if the property changes hands.[6]
What Duluth asks of you
An accessory home share is for an owner who lives at the unit and stays during the rental. It allows 4 guests in 2 bedrooms for 1 to 29 nights, one listing per night.[4]
A limited accessory vacation dwelling unit permit lets a resident owner leave during the stay. Each stay lasts 2 to 7 nights, with 21 nights a year at most and up to 9 guests.[4]
Neither of those two owner-occupied permits counts toward a citywide cap.[4]
For a vacation dwelling unit, the guest limit is one person plus twice the number of bedrooms, never more than nine. No more than four bedrooms may be rented.[6]
No more than 60 vacation dwelling unit permits may be issued. The cap grows each year by 10 percent of last year's net new housing units or by 10 permits, whichever is fewer, up to 120.[6]
Once the cap is reached, the city collects letters of intent and holds a lottery for an eligibility list. It expects the current list to take several years.[5]
Vacation dwelling units are allowed under the cap in RR-1, RR-2 and R-1. R-2, R-P and MU-N allow them as well. They are barred from R-C and nine other districts. Those include MU-C and MU-B.[5]
The permit holder names a managing agent or local contact living within 25 miles, who answers complaints 24 hours a day. Owners within 100 feet receive that contact's details by letter.[6]
Units licensed after May 15, 2016, need one parking space for one or two bedrooms, two for three bedrooms. From four bedrooms, the count is bedrooms minus one.[6]
The permit number goes on every print, poster or web advertisement. The permit cannot be transferred to a new owner or a different address.[6]
The 2026 fee schedule charges $700 for an accessory home share, $500 for the limited permit and $2,500 for an interim use permit.[7]
Home share and limited permits are issued by staff in a couple of weeks. An interim use permit takes about three months, public hearing included.[5]
The city sends hosts to the State Department of Health for a lodging license, in addition to its own permit.[4]
What Minnesota asks wherever you host
These rules apply at this address whatever the city decides.
On top of whatever the city requires, the Minnesota Department of Health files a vacation home rental under the hotel or motel license. The address decides whether MDH or a local health agency issues it.[1]
Rent for a residential short-term rental is taxable lodging in Minnesota. Whoever facilitates the booking collects the tax: the owner, the platform, or each on its own share.[2]
Section 297A.66 makes an accommodations intermediary collect the sales tax on lodging located in Minnesota and remit it to the Department of Revenue.[3]
What a guest pays on top of your nightly rate in Duluth
Each layer is set by a different authority, and not all of them are collected by the platform.
| Layer | Rate | Remitted to |
|---|---|---|
| Minnesota state sales tax[9] | 6.875% | The state revenue department |
| St. Louis County sales tax[9] | 0.5% | The state revenue department |
| Duluth sales tax[9] | 1.5% | The state revenue department |
| Duluth hotel-motel excise tax[8] | 3% | The city |
| Total on a taxable stay | 11.875% |
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.[8]
Airbnb taxes for hostsWhat the census counts
How much of Duluth is already a second home
The Census Bureau counts 609 of Duluth's 39,978 homes as vacant for seasonal, recreational or occasional use. That is 15 out of every 1,000. It ranks Duluth 4th of the 5 Minnesota cities on this site for the share of its housing stock kept for part-year use.
- Rank in the state
- 4th of 5
- Share of housing
- 15 per 1,000
- Median home value
- $242,700
U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.
Nearby and comparable
Where Duluth sits among its neighbors
Breezy Point, MN
Capped
716 seasonal homes, 391 per 1,000 housing units.
Breezy Point short-term rental rulesMinneapolis, MN
License required
1,502 seasonal homes, 7 per 1,000 housing units.
Minneapolis short-term rental rulesCrosslake, MN
License required
1,789 seasonal homes, 573 per 1,000 housing units.
Crosslake short-term rental rulesEmily, MN
License required
667 seasonal homes, 658 per 1,000 housing units.
Emily short-term rental rulesFAQ
Duluth short-term rental questions
How long is the wait for a Duluth vacation dwelling unit permit?
What does a Duluth short-term rental permit cost?
Can I rent my Duluth home for a single night?
Sources
- Lodging in Minnesota, definitions and licenses required per type of lodging, Minnesota Department of Health, read on October 1, 2026
- Sales, residential short-term rentals, Minnesota Department of Revenue, read on October 1, 2026
- Minnesota Statutes section 297A.66, subdivision 6, lodging services, Minnesota Office of the Revisor of Statutes, read on October 1, 2026
- Short term rentals, City of Duluth, Construction Services and Inspections, read on October 1, 2026
- Short-term rentals, frequently asked questions (2026), City of Duluth, Planning and Economic Development, read on October 1, 2026
- Unified Development Chapter, Article 3, section 50-20.3 V, vacation dwelling unit (August 2025), City of Duluth, read on October 1, 2026
- 2026 fee schedule, planning applications, City of Duluth, read on October 1, 2026
- Tourism taxes, City of Duluth, Finance, read on October 1, 2026
- Local Sales and Use Tax Rate Guide, effective October 1, 2026, Minnesota Department of Revenue, read on October 2, 2026
This page is not legal advice. It summarizes the official sources listed on this page as they read on October 2, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.
Before you list
Free tools for new hosts
Short-term rental agreement generator
Parties, dates, rent, deposit checked against your state's cap, and the house rules clauses you enforce. A signed-ready PDF for direct and Vrbo bookings.
Airbnb host fee calculator
What Airbnb takes on a booking under the 15.5% host-only fee or the old split fee, what the guest pays on top, and the payout that reaches you.
Airbnb profit calculator
Nightly rate, occupancy, Airbnb fee, management, mortgage, taxes and depreciation. You get cash flow, cash-on-cash return and what is left after the IRS.
Airbnb cleaning checklist generator
Build a printable turnover checklist by room, with restock, photos to take and a place for the cleaner to sign. Free PDF, no sign-up.