State

Minnesota short-term rental laws (2026)

A single rentable unit booked for one night already needs a lodging license in Minnesota. With that license, short stays are legal: the state health department treats the home as a hotel or motel. Which agency issues it depends on the address.[3]

Every rule below links to the official source it comes from, verified October 1, 2026.

Split Rock Lighthouse on its cliff above Lake Superior in autumn, on Minnesota's North Shore

Is Airbnb legal in Minnesota?

Legal, with a lodging license

Minnesota licenses vacation home rentals like hotels. Your city can add its own license and lodging tax.

10 official sources · verified October 1, 2026

Photo: Luke Tanis on Unsplash

  • PermitRequired · State hotel or motel license, renewed yearly
  • Primary residenceVaries
  • Number on listingNot required
  • Night capNone in state law

Minnesota short-term rental laws

Vacation home rentals need a hotel or motel license in Minnesota. The Department of Health issues it, unless it has delegated lodging licensing to a city or county health agency. The license runs one year at a time. The base fee under Section 157.16 is $300, with $15 added for each guest room, cottage or other rental unit. A $50 statewide hospitality fee is due every year on top. Stays under 30 days owe the 6.875% state sales tax, and your city may add its own license.[2]

Every Minnesota rule, sorted by what it asks

Filter by topic. Each line carries the number of its official source, listed at the bottom of the page.

You must

  • Get a hotel or motel license from MDH, unless a local health agency covers your address[3]
  • Pass plan review and get approval before the first guest arrives[2]
  • Renew the license every year and pay the $50 hospitality fee[2]
  • Collect sales tax on stays under 30 days that guests book directly with you[6]
  • Train owners, managers and on-site staff to recognize sex trafficking[5]
  • Check that local zoning allows the rental before you open[4]

You must not

  • Keep renting after your lodging license expires[2]
  • Rely on the 14-day income tax rule to skip sales tax[6]

Not required

  • A state night cap[1]
  • Sales tax on a stay of 30 days or more under a written agreement that requires notice[7]
  • Collecting tax yourself on the bookings a platform arranges[9]

Cities in this state

Short-term rental rules in 5 Minnesota cities

Ranked by the share of housing the Census counts as seasonal.

Short-term rental rules by city in Minnesota
CityLocal rulePrimary residenceNight capSeasonal homes per 1,000
Emily short-term rental rulesCrow Wing County, MNLicense requiredNot publishedNone in Chapter 150658
Crosslake short-term rental rulesCrow Wing County, MNLicense requiredNot publishedNone published by the city573
Breezy Point short-term rental rulesCrow Wing County, MNCappedNot publishedNone published. Licenses capped at 60391
Duluth short-term rental rulesSt. Louis County, MNCappedVaries21 nights a year on the limited permit15
Minneapolis short-term rental rulesHennepin County, MNLicense requiredVariesNone in the city code7

How to apply in Minnesota

Official name: Hotel or motel license (lodging)

  1. 1

    Find out which agency licenses lodging at your address: the Department of Health or a delegated local health agency.[3]

  2. 2

    Submit your plans with the plan review fee, which must accompany the first license application.[2]

  3. 3

    Pay the license fee and receive approval to operate before the first guest arrives.[2]

  4. 4

    Direct bookings are yours to tax. Get a Department of Revenue registration, then collect sales tax on them.[6]

Apply on the official site

Five jurisdictions, same questions

The Minnesota column comes from the official sources on this page. The other columns show the headline rule from each WonderGuest page. Open a page for the full detail.

Short-term rental rules in Minnesota compared with other jurisdictions
QuestionMinnesotaFloridaHawaiiTennesseeTexas
PermitRequiredState hotel or motel license, renewed yearlyRequiredState license, $170 a yearRequiredState GET and TAT licensesRequiredCity permit where one existsNot requiredNone issued by the state
Primary residenceVariesNot requiredVariesVariesNot required
Night capNone in state lawNone published by the stateNo state cap, county rules varyNone. Under 30 nights is the definitionNone published by the state
Number on listingNot requiredNot requiredRequiredNot requiredNot required
Where allowedWhere local zoning allows itNo local bans after June 1, 2011Set by each countyCity zoning decides, legacy status asideUnder the city's own regulations
Occupancy tax6.875% state sales tax under 30 days6% state tax, Airbnb collects11% state TAT plus county TATCity tax up to 4%, 8% with the county6% state, plus a local rate
Fine without permit$200 penalty, $450 after 30 daysSecond-degree misdemeanor$500 fine, $2,000 if cash-basedUse suspended while unpermittedNone set by the state
Florida short-term rental rulesHawaii short-term rental rulesTennessee short-term rental rulesTexas short-term rental rules

Coming up

What's changing

Effective July 1, 2034

The 0.375% constitutional add-on to the state sales tax expires under section 297A.62, subdivision 1a.[8]

FAQ

Minnesota short-term rental questions

Do I need a state license for a short-term rental in Minnesota?

Yes, according to the Department of Health. Its lodging page puts vacation home rentals under the hotel or motel license, starting at one unit rented for one night.[3]

Who collects sales tax on a Minnesota short-term rental?

Whoever facilitates the sale. That can be the owner, the platform, or both on their own bookings. A site that only advertises the home does not count.[6]

Does the 14-day rule exempt my rental from Minnesota sales tax?

No. The Department of Revenue says the federal income tax exclusion for short rentals of your own home does not apply to sales tax.[6]

How much is the Minnesota lodging license?

The statute charges a $300 yearly base fee, then $15 for each guest room, cottage or other rental unit. Each licensed lodging also pays $50 a year as a statewide hospitality fee.[2]

Can a Minnesota city tax short-term rentals on its own?

Yes. Section 469.190 caps a city lodging tax at 3% and lets the city adopt it by ordinance. A town needs a vote of its electors at town meeting.[10]
Read nextHow to start an AirbnbThe six steps in order, starting with the permit check.Read the guide

Sources

  1. Minnesota Statutes section 157.15, definitions (hotel or motel), Minnesota Office of the Revisor of Statutes, read on October 1, 2026
  2. Minnesota Statutes section 157.16, licenses required and fees, Minnesota Office of the Revisor of Statutes, read on October 1, 2026
  3. Lodging in Minnesota, definitions and licenses required per type of lodging, Minnesota Department of Health, read on October 1, 2026
  4. Lodging in Minnesota, frequently asked questions, Minnesota Department of Health, read on October 1, 2026
  5. Safe Harbor prevention and response training for the Minnesota lodging industry, Minnesota Department of Health, read on October 1, 2026
  6. Sales, residential short-term rentals, Minnesota Department of Revenue, read on October 1, 2026
  7. Minnesota Statutes section 297A.61, subdivision 3, lodging and related services, Minnesota Office of the Revisor of Statutes, read on October 1, 2026
  8. Minnesota Statutes section 297A.62, sales tax rates, Minnesota Office of the Revisor of Statutes, read on October 1, 2026
  9. Minnesota Statutes section 297A.66, subdivision 6, lodging services, Minnesota Office of the Revisor of Statutes, read on October 1, 2026
  10. Minnesota Statutes section 469.190, local lodging tax, Minnesota Office of the Revisor of Statutes, read on October 1, 2026

This page is not legal advice. It summarizes the official sources listed on this page as they read on October 1, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.

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