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

Quick Answer: Maryland Short-Term Rental Rules at a Glance

Maryland leaves short-term rental (STR) regulation almost entirely to local governments. No state preemption law overrides county or municipal authority. This means a host in Ocean City faces different requirements than one in Bethesda or Frederick.

However, statewide rules include:

• Maryland's 6% state sales and use tax applies to every rental transaction (Maryland Tax-General Article §11-101 et seq.).
• You must register with the Comptroller of Maryland before collecting this tax.
• Local occupancy taxes apply in addition to the state rate. These vary significantly by jurisdiction.
• Most counties and cities require a local STR permit or license before listing a property.

Fines for operating without a permit or failing to remit taxes range from hundreds to thousands of dollars, depending on the jurisdiction. Some localities can order operations to cease entirely.

Maryland's Economic and Housing Context

Understanding Maryland's broader economic and housing landscape provides context for short-term rental regulations. As of the U.S. Census Bureau's 2022 ACS 5-Year Estimates, Maryland's population is 6,161,707. The median household income is $98