Vermont Short-Term Rental State Requirements (Taxes & Safety)

Vermont does not operate a single statewide short-term rental registry. Any dwelling rented for fewer than 30 consecutive days is subject to the 9% Meals and Rooms Tax and, since August 1, 2024 (Act 183 of 2024), an additional 3% short-term rental surcharge, both collected through the Department of Taxes; operators must display their tax account number in advertisements. Short-term rentals must also comply with the Residential Rental Housing Health and Safety Code enforced by the Division of Fire Safety and Department of Health, including smoke and carbon monoxide alarms. Registration, zoning, and permit rules vary by municipality, such as Burlington, Stowe, and Killington.

Failing to register with the Department of Taxes or to collect the Meals and Rooms Tax and 3% surcharge can bring tax penalties and interest; safety-code violations are enforced by the Division of Fire Safety and Department of Health.