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Minnesota Statewide Rule

Minnesota Short-Term Rental Sales and Lodging Tax

Some RestrictionsApplies statewide across Minnesota (2026)

Key Facts

State sales tax
6.875%
Statute
Minn. Stat. 297A.61
Marketplace collection
Required by platforms
Threshold
Under 30 days
Local lodging tax
Up to 6% additional
Last verified: September 5, 2026Source: Minnesota Revisor of Statutes

Summary

Minnesota state law imposes 6.875% sales tax plus applicable local lodging taxes on all short-term rentals under 30 days, including Airbnb and Vrbo bookings. Marketplace providers must collect and remit on hosts' behalf statewide.

(2) lodging and related services by a hotel, rooming house, resort, campground, motel, or trailer camp, including furnishing the guest of the facility with access to telecommunication services, and the granting of any similar license to use real property in a specific facility, other than the renting or leasing of it for a continuous period of 30 days or more under an enforceable written agreement that may not be terminated without prior notice and including accommodations intermediary services provided in connection with other services provided under this clause;

Source: Minnesota Revisor of StatutesView official code

Full Breakdown

Under Minn. Stat. 297A.61 and 297A.62, lodging for fewer than 30 consecutive days is subject to the 6.875% state general sales tax. Marketplace provider law (Minn. Stat. 297A.66) requires platforms like Airbnb, Vrbo, and Booking.com to collect Minnesota sales tax automatically on hosts' behalf. Cities and counties may impose additional local lodging taxes (typically 3-6%) under Minn. Stat. 469.190, but the underlying state sales tax obligation applies universally regardless of municipal short-term rental rules. Hosts renting fewer than 15 days per year are not exempt from sales tax, though federal income tax may not apply.

Violations & Penalties

Failure to collect or remit Minnesota sales tax on short-term rentals can result in tax assessments, penalties up to 10%, plus interest and possible criminal charges for willful evasion.

Frequently Asked Questions

Does Airbnb collect Minnesota sales tax for me?
Yes. Minnesota's marketplace provider law requires Airbnb, Vrbo, and similar platforms to collect and remit the 6.875% state sales tax automatically. Hosts using only these platforms typically don't file separately, but should verify.
Are short rentals under 15 days exempt?
No. Unlike federal income tax, Minnesota sales tax applies to lodging under 30 days regardless of how few nights are rented per year. There is no minimum threshold for sales tax.
Do local lodging taxes also apply?
Yes. Many Minnesota cities impose additional lodging taxes of 3-6% under Minn. Stat. 469.190. These stack on top of the state sales tax and are collected by platforms or hosts.

Sources

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