Short-term rental & Airbnb taxes in Ocean City, MD (2026)
Short-term rental guests in Ocean City pay roughly 12% 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 state sales and use tax6% of the listing price including cleaning fees. Airbnb and Vrbo collect and remit for platform bookings; for direct bookings the host remits to the Comptroller of Maryland. Airbnb also collects a 3% tax on its service fees (taxable IT services). | 6% | varies |
| Worcester County room tax (hotel rental tax)Raised from 5% to 6% effective January 1, 2026; applies to all sleeping-accommodation rentals of 4 months or less, including inside Ocean City town limits. Airbnb collects/remits for its bookings (its help page still showed the old 5% rate as of retrieval); otherwise the owner or rental agent registers with and remits to the Worcester County Treasurer's Office on reports due the 21st of the month for the previous month's rentals (10% penalty plus 0.5%/month interest when delinquent). | 6% | varies |
What will guests pay on a Ocean City stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Ocean City occupancy tax calculator
| Gross rent | $450.00 |
| Maryland state sales and use tax (6%)· collection varies | $27.00 |
| Worcester County room tax (hotel rental tax) (6%)· collection varies | $27.00 |
| Total tax (12%) | $54.00 |
| Guest pays | $504.00 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 13, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Ocean City and your booking platform.