Portland, ME Short-Term Rentals: Taxes & Fees (2026)

Sec. 6-152(c) sets a cumulative fee schedule that separates owner-occupied, seasonal, tenant-occupied, and island short-term units from non-owner-occupied mainland units, with fees rising per unit registered by the same owner: owner-occupied and similar units run $100 for the first unit, $250 for the second, $500 for the third, $1,000 for the fourth, and $2,000 for the fifth, while non-owner-occupied mainland units run $200, $500, $1,000, $2,000, and $4,000 for the same tiers. The fee total counts owner-occupied, tenant-occupied, and island rentals first, then applies the higher non-owner-occupied rate to remaining units.

Sec. 50). A long-term rental, by contrast, costs a flat $55 per year under Sec. 6-152(b), of which $30 is earmarked for the Housing Safety Office's Rent Board administration. All fees must be paid in full before a unit is considered registered, and Sec. 6-153(e) caps any individual or entity at five registered short-term rental units citywide per calendar year.