Chittenden County, VT Short-Term Rentals: Taxes & Fees (2026)

Vermont counties have no governmental or taxing authority — they exist only as judicial districts under 4 V.S.A. Chapter 5. All short-term rental taxation is set by the State of Vermont and implemented by individual towns. The Vermont Department of Taxes administers a 9% Meals and Rooms Tax under 32 V.S.A. §9241 on rentals of fewer than 30 consecutive days where the property is rented more than 14 days per calendar year. Act 183 of 2024 added a 3% short-term rental surcharge under 32 V.S.A. Chapter 225, effective for rents collected on or after August 1, 2024; the surcharge does not apply to lodging establishments licensed under 18 V.S.A. Chapter 85 (hotels, inns of three or more rooms with prepared food). 32 V.S.A. §138 authorizes a 1% local option rooms tax adopted by many Chittenden County jurisdictions including Burlington, South Burlington, Williston, Winooski, and Essex Junction. Operators collecting rent directly must register a Meals & Rooms Tax account with the Vermont Department of Taxes and post the MRT account number on every advertisement (effective July 1, 2018, under Act 10 of the 2018 Special Session). Operators booking exclusively through a platform (Airbnb, Vrbo) that collects and remits Vermont taxes do not need an MRT account but remain liable for verifying remittance. Returns are filed monthly or quarterly through myVTax depending on tax liability volume.