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Minneapolis, MN Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

State sales tax
6.875 percent
Minneapolis lodging tax
3 percent
Convention Center tax
2.625 percent
Combined effective rate
About 13 percent
Statute
Minn. Stat. Chapter 297A

Summary

Hotel and short-term lodging stays in Minneapolis carry a combined tax burden of about 13 percent: 6.875 percent Minnesota sales tax, 3 percent Minneapolis lodging tax, and 2.625 percent Minneapolis Convention Center tax.

This subdivision shall not apply to any statutory or home rule charter city or town that has a lodging tax authorized by special law or enacted prior to 1972 at the time of enactment of this section. § Subd.

Source: Minneapolis Finance DepartmentView official code

Full Breakdown

Lodging in Minneapolis is taxed at three layered rates. Minnesota imposes a 6.875 percent state sales tax under Minn. Stat. Chapter 297A. Minneapolis adds a 3 percent local lodging tax dedicated to tourism promotion and convention support, plus a 2.625 percent Convention Center tax that supports the Minneapolis Convention Center facility. The combined effective rate is approximately 13 percent on the room charge. Hotels, motels, and short-term rental hosts using platforms like Airbnb and Vrbo are responsible for collecting and remitting these taxes. Some platforms collect on behalf of hosts under voluntary collection agreements with the state and city.

Violations & Fines

Failure to collect or remit lodging taxes triggers state and city audits, back taxes, interest, and penalties. Persistent noncompliance can affect a property's short-term rental license under Title 8 Chapter 277.

Frequently Asked Questions

Do Airbnb and Vrbo collect lodging taxes automatically?
Major platforms have agreements to collect Minnesota sales tax automatically. Local lodging and Convention Center taxes are sometimes collected by the platform; hosts should verify with their platform and the city.
Are stays over 30 days exempt?
Yes. Minnesota generally exempts continuous stays over 30 days from sales and lodging taxes, treating them as residential rentals. The exemption applies if the stay is uninterrupted at the same property.

Sources & Official References

Other rules in Minneapolis

All Minneapolis rules

Compare Minneapolis to another location·View the Minnesota hotels & lodging overview

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