Connecticut Short-Term Rental Rules (2026): Permits & Taxes

Quick Answer: Connecticut Short-Term Rental Regulations

Connecticut lacks a comprehensive statewide short-term rental (STR) statute. No single state agency licenses STR hosts, and there are no statewide limits on rental nights or uniform permit forms. The state's focus is on taxation: rentals shorter than 30 consecutive days are subject to Connecticut's sales and use tax and, for specific property types, the room occupancy tax. Hosts must register with the Connecticut Department of Revenue Services (DRS) to collect and remit these taxes.

Regulation beyond state taxes is handled by individual municipalities under Connecticut's home rule system. Local rules differ significantly, ranging from detailed ordinances with registration, owner-occupancy, and density requirements to no specific STR regulations. Before listing a property, hosts must verify their DRS registration status and understand local zoning and permitting requirements.

State-Level Regulations and Tax Obligations for CT STRs

No Statewide STR Framework

Connecticut does not have a dedicated short-term rental regulatory statute. Although bills have been introduced, no comprehensive statewide licensing or operational framework has been enacted. As a result, there is no state-issued STR permit, statewide owner-occupancy mandate, or state-level cap on rental nights. Such regulations, if they exist, are established at the municipal level.

Connecticut Sales and Use Tax: 6.35%

Connecticut's sales and use tax rate is currently 6.35%.