Vermont Statewide Rule

Vermont Short-Term Rental Meals and Rooms Tax

Heavy RestrictionsApplies statewide across Vermont (2026)

Key Facts

Rooms tax rate: 9% statewide
STR surcharge: 3% since August 2024
Local option: 1% in some towns
Statute: 32 V.S.A. ch. 225; Act 183/2024
Filing: Monthly or quarterly

Last verified: August 21, 2026Source: Vermont General Assembly

Summary

Vermont imposes a 9% Meals and Rooms Tax, an additional 3% short-term rental surcharge (since August 2024), and a 1% local option tax where adopted, on stays under 30 days. Hosts and platforms register with the Department of Taxes and remit monthly or quarterly returns.

(a) An operator shall collect a surcharge of three percent of the rent of each occupancy that is a short-term rental. As used in this subchapter, "short-term rental" means a furnished house, condominium, or other dwelling room or self-contained dwelling unit rented to the transient, traveling, or vacationing public for a period of fewer than 30 consecutive days and for more than 14 days per calendar year. As used in this subchapter, "short-term rental" does not mean an occupancy in a lodging establishment licensed under 18 V.S.A. chapter 85.

Source: Vermont General AssemblyView official code

Full Breakdown

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.

Violations & Penalties

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.

Frequently Asked Questions

Do platforms like Airbnb collect Vermont rooms tax for me?

Yes, registered marketplace facilitators collect and remit rooms tax for bookings made through their platform, but you must still register if you also book directly.

Is there a statewide short-term rental registry in Vermont?

No. There is no statewide registry; operators register with the Department of Taxes and display the account number in listings, and towns set their own rules.

What if I rent for more than 30 consecutive days?

Stays of 31 or more consecutive days to the same occupant are exempt from the Meals and Rooms Tax under 32 V.S.A. section 9202.

Sources

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