Short-term rental & Airbnb taxes in Baltimore, MD (2026)
Short-term rental guests in Baltimore pay roughly 15.5% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| Tax | Rate | Who collects |
|---|---|---|
| Maryland Sales and Use Tax (accommodations)6% of the listing price including cleaning fees. Short-term rental platforms (Airbnb/Vrbo) are required to collect and remit; hosts booking directly must register with the Comptroller and remit themselves (registration is an STR license prerequisite under § 48-7). Airbnb also collects a 3% state tax on its service fees. | 6% | varies |
| Baltimore City Hotel Room Tax9.5% on gross amounts paid by transient guests (stays under 90 days; Airbnb applies it to reservations 89 nights and shorter, including cleaning fees). Airbnb collects and remits for its bookings; direct-booking hosts must register with the City Director of Finance and remit. From July 1, 2027, SB 979 (Ch. 638, 2025) centralizes intermediary remittance through the state Comptroller. | 9.5% | varies |
What will guests pay on a Baltimore stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Baltimore occupancy tax calculator
| Gross rent | $450.00 |
| Maryland Sales and Use Tax (accommodations) (6%)· collection varies | $27.00 |
| Baltimore City Hotel Room Tax (9.5%)· collection varies | $42.75 |
| Total tax (15.5%) | $69.75 |
| Guest pays | $519.75 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 21, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Baltimore and your booking platform.