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Baltimore County, MD Short-Term Rentals: Taxes & Fees (2026)

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

Key Facts

Transient tax rate
9.5% of room rate
Tax code section
Balt. Co. Code 11-4-401
Non-transient exemption
Over 90 consecutive days
License fee
Not less than $300
License term
3 years

Summary

Short-term rentals owe Baltimore County's Transient Occupancy Tax of 9.5% of the room rate under Article 11, Subtitle 4, Title 4 of the County Code. The STR license application and renewal fee may not be less than $300, and the license runs for a three-year term.

These county ordinances apply to unincorporated areas of Baltimore County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

A short-term rental is subject to the transient occupancy tax under Article 11, Subtitle 4, Title 4 of the Code and shall comply with all applicable requirements.

View official code

Official source re-checked September 7, 2026: the cited page had not changed since it was quoted.

Full Breakdown

Baltimore County Code 35-6-211 states a short-term rental is subject to the Transient Occupancy Tax under Article 11, Subtitle 4, Title 4 (Sections 11-4-401 through 11-4-406). The County's official rate is 9.5 percent of the room rate. Non-transient occupancy, defined as sleeping accommodations for more than 90 consecutive days, is exempt (Code 11-4-401). Separately, the STR license application fee under 35-6-203, and the renewal fee under 35-6-207, are set by the County Administrative Officer and may not be less than $300; the license expires on its third anniversary unless renewed for another three-year term. Airbnb and similar platforms may collect and remit the transient tax on hosts' behalf.

Violations & Fines

Failing to levy, collect, remit, or otherwise comply with the transient occupancy tax requirements is grounds to suspend or revoke the STR license, in addition to tax assessments, penalties, and interest.

Frequently Asked Questions

What tax applies to short-term rentals in Baltimore County?
Baltimore County's Transient Occupancy Tax of 9.5% of the room rate applies (Code 35-6-211; 11-4-401). Stays for more than 90 consecutive days are non-transient and exempt. The 6% Maryland sales-and-use lodging tax may also apply.
How much is the Baltimore County short-term rental license fee?
The application and renewal fee is set by the County Administrative Officer and may not be less than $300 (Code 35-6-203, 35-6-207). The license lasts three years before renewal is required.

Sources & Official References

Other rules in Baltimore County

Short-Term Rental PermitsSome RestrictionsParking Rules: RV & Boat ParkingSome RestrictionsOccupancy LimitsSome RestrictionsPrimary-Residence-Only RuleSome RestrictionsHost Presence RuleSome RestrictionsNoise RulesSome RestrictionsInsurance RequirementsSome RestrictionsRepeat Violator StrikesSignificant RestrictionsShort-Term Rental Parking RulesSome RestrictionsNight CapsSome RestrictionsParking Rules: Snow Removal Parking RulesLight RestrictionsParking Rules: Driveway RulesSome RestrictionsParking Rules: Loading ZonesSome RestrictionsFence Regulations: Fence Permit RequirementsSome RestrictionsFence Regulations: Retaining WallsSome Restrictions

All Baltimore County rules

How Baltimore County compares: Cities with the Highest Short-Term Rental Taxes·Compare Baltimore County to another location·View the Maryland short-term rentals overview

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