Vermont Short-Term Rental Meals and Rooms Tax

Under 32 V.S.A. chapter 225, every operator renting a room or dwelling for fewer than 30 consecutive days must collect Vermont's 9% Meals and Rooms Tax. Since August 1, 2024, Act 183 of 2024 added a 3% short-term rental surcharge. Some municipalities also levy a 1% local option rooms tax. Marketplace facilitators such as Airbnb and Vrbo collect for hosts who rent exclusively through their platforms, but direct-booking hosts must register and file. Operators must display their Department of Taxes account number in listings; there is no separate statewide registry.

Failure to collect or remit rooms tax: penalties up to 25% of tax due plus interest; willful failure may be a misdemeanor under 32 V.S.A. § 3202.