Mississippi Short-Term Rental Laws (2026)
Mississippi regulates short-term rentals primarily at the state level — below is the verified statewide rule set: whether Airbnb-style rentals are legal, what registration or permits apply, the lodging taxes owed, and how the rules are enforced. Each fact is quoted from official sources and stamped with the date we last verified it.
Mississippi has no statewide short-term rental permit, registration, or operating law — regulation is left entirely to cities and counties, and the state has not enacted any preemption statute limiting local governments from restricting or banning STRs. The state's only statewide STR rules are tax rules: lodging is subject to the 7% state sales tax (Miss. Code Ann. § 27-65-23), large platforms like Airbnb and Vrbo must collect it under the Marketplace Facilitator Act of 2020, and since July 1, 2025 (SB 2805), STRs and booking platforms are pulled into the 'hotel' definition so platforms must also collect local tourism/occupancy taxes levied under local and private laws.
Reviewed by the STR Rule Watch research team against 7 official sources. How we verify data
Mississippi statewide STR rules at a glance
| Legal status | Unregulated |
|---|---|
| Permit required | No |
| Total occupancy taxes | ~7% of gross revenue |
| Enforcement | There is no state STR enforcement regime. |
| Current rules effective | 2025-07-01 |
State law & local authority
No state zoning rules apply to STRs and Mississippi has no preemption statute: cities and counties retain full authority to zone, restrict, cap, or ban short-term rentals under their general police and zoning powers. The result is a patchwork of local ordinances (e.g., Biloxi, Gulfport, Oxford, Bay St. Louis each regulate differently). SB 2805 (2025) touches only tax collection and expressly preserves local choice — a local government must adopt a resolution to extend its local room tax to newly covered entities if its local and private law's hotel definition does not already include them.
State-level taxes
| Tax | Rate | Who collects |
|---|---|---|
| Mississippi state sales tax on hotels/lodging (Miss. Code Ann. § 27-65-23)7% of gross income applies to 'Hotels, motels, tourist courts or camps' — since SB 2805 (eff. 7/1/2025) the 'hotel' definition for Title 27 sales taxes expressly includes entities facilitating, arranging or brokering transient guest transactions, regardless of the number of rooms. Marketplace facilitators (Airbnb, Vrbo) with over $250,000 in Mississippi sales in any consecutive 12-month period must collect and remit (Marketplace Facilitator Act of 2020, amending Miss. Code Ann. §§ 27-65-7, 27-65-9, 27-67-3); hosts taking direct bookings collect and remit themselves. There is NO separate statewide lodging tax — but many cities/counties levy 1%–3% local tourism/occupancy taxes under local and private laws, which platforms must now also collect under SB 2805. | 7% | varies |
Enforcement & penalties
There is no state STR enforcement regime. The Mississippi Department of Revenue enforces sales tax registration and remittance (returns due by the 20th of the month following collection; late payments accrue penalty and interest). Operational enforcement (zoning, nuisance, licensing) happens only at the city/county level.
Statewide sources
- Mississippi SB 2805 (2025 Regular Session), As Sent to Governor — full textretrieved July 20, 2026
- Mississippi Legislature — SB 2805 (2025) bill history (Chapter 430, approved by Governor 3/24/2025, effective July 1, 2025)retrieved July 20, 2026
- Mississippi Department of Revenue — Sales Tax Rates (Miscellaneous Specified Business, § 27-65-23: hotels, motels 7%)retrieved July 20, 2026
- Mississippi HB 379 (2020 Regular Session), As Sent to Governor — Mississippi Marketplace Facilitator Act of 2020retrieved July 20, 2026
- Mississippi Tourism Association / Mississippi Municipal League — State of Short Term Rentals in Mississippi (2025 presentation)retrieved July 20, 2026
- Mississippi Legislature — 2026 Regular Session all measures index (checked for STR/preemption bills)retrieved July 20, 2026
- Mississippi Department of Revenue — Tourism and Economic Development Taxes (local lodging levies)retrieved July 21, 2026
City-level coverage in Mississippi
We haven't published city-level rule pages for Mississippiyet — statewide rules above are the operative layer we've verified. Cities may still impose zoning, business-license, or tax requirements on top. Request coverage for a specific Mississippi city with a Pro account.
Compare every state at once in short-term rental laws by state or track Mississippi rule changes on the change tracker.
This page is informational only and is not legal, tax, or financial advice. Regulations change frequently — verify current requirements with each jurisdiction before operating. HOA and condo rules may prohibit short-term rentals regardless of city law.