Montana Statewide Rule

Montana Statewide Lodging Tax on Short-Term Rentals

Heavy RestrictionsApplies statewide across Montana (2026)

Key Facts

Lodging facility tax: 4% statewide
Sales tax on accommodations: 4% statewide
Filing frequency: Quarterly returns
Registration: Required with DOR
Threshold: Stays under 30 days

Last verified: August 21, 2026Source: Montana Legislature

Summary

Montana imposes a statewide 4% lodging facility use tax and a 4% sales tax on short-term rental accommodations. Hosts must register with the Department of Revenue, collect taxes from guests, and remit them quarterly regardless of any local ordinance.

(1) A sales tax of the following percentages is imposed on sales of the following property or services: (a) 4% on accommodations and campgrounds; (b) 4% on the base rental charge for rental vehicles. (2) The sales tax is imposed on the purchaser and must be collected by the seller and paid to the department by the seller. The seller holds all sales taxes collected in trust for the state. The sales tax must be applied to the sales price.

Source: Montana LegislatureView official code

Full Breakdown

Under Title 15, Chapter 65 and Chapter 68 of the Montana Code Annotated, accommodations rented for fewer than 30 days are subject to an 8% combined state lodging tax (4% lodging facility use tax plus 4% sales tax on accommodations). All operators, including individual short-term rental hosts using platforms like Airbnb or Vrbo, must register with the Montana Department of Revenue and obtain a seller's permit. Marketplace facilitators may collect on the host's behalf, but registration is still required. Returns are filed quarterly. The tax applies uniformly across Montana and cannot be waived by local governments.

Violations & Penalties

Failure to register, collect, or remit lodging taxes results in penalties, interest, and potential revocation of the seller's permit by the Montana Department of Revenue.

Frequently Asked Questions

Do I need to collect Montana lodging tax if Airbnb does it for me?

Airbnb collects and remits the state lodging taxes for many Montana hosts, but you must still register your property with the Department of Revenue and verify collection covers all required taxes.

Are stays longer than 30 days taxed?

No. Continuous occupancy of 30 days or more is exempt from Montana's lodging facility use tax and sales tax on accommodations under MCA Title 15.

Sources

See something wrong?

Help us keep this page accurate. If you notice an error or outdated information, let us know.