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Scott County, MN Short-Term Rentals: Taxes & Fees (2026)

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

Key Facts

State Tax
6.875% sales tax
Local Lodging Tax
Up to 3%
Platforms
Collect state tax
Administration
MN Dept. of Revenue

Summary

Stays under 30 days owe Minnesota's 6.875% sales tax, and cities may add a local lodging tax of up to 3%. Airbnb and Vrbo collect the state sales tax automatically; local lodging tax may need separate registration.

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

Charges for the rentals are subject to the general rate sales tax and any applicable local and lodging taxes.

Source: Minnesota StatutesView official code

Full Breakdown

Minnesota charges 6.875% state sales tax on lodging rented for less than 30 days, and the Department of Revenue treats residential short-term rentals as taxable lodging. Scott County cities may also impose a local lodging tax of up to 3% to fund tourism promotion. Platforms like Airbnb and Vrbo collect and remit the state sales tax, but any local lodging tax may require the host to register and file separately with the city and the state. Keep records; the Minnesota Department of Revenue administers state lodging tax.

Violations & Fines

Failing to remit tax brings penalties and interest from the Minnesota Department of Revenue, and willful evasion can be charged as a gross misdemeanor.

Frequently Asked Questions

What taxes do I owe on a short stay?
6.875% state sales tax on rentals under 30 days, plus any local lodging tax your city imposes, up to 3%.
Does Airbnb handle the taxes?
Platforms collect and remit the state sales tax. Local lodging tax may require you to register and file separately.

Sources & Official References

Other rules in Scott County

All Scott County rules

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

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