Short-Term Rental Regulations in Maine

State Overview
Maine does not preempt local short-term rental regulation. There is no statewide STR licensing scheme; cities and towns set their own registration, caps, and zoning rules. The state's role is taxation: a 9% sales tax on the rental of living quarters (36 M.R.S. §1811) administered by Maine Revenue Services, which property owners and transient rental platforms must collect and remit. The state imposes a 9% Sales Tax on Rental of Living Quarters in addition to any local taxes.

Cities in Maine

City Permit Tax Rate Day Limit Primary Res.
Bar Harbor ✓ Required 9% No annual cap · per-stay limit Varies
Camden ✓ Required 9% No annual cap · per-stay limit Varies
Kennebunkport ✓ Required 9% No annual cap · per-stay limit No
Portland ✓ Required 9% No annual cap · per-stay limit Varies

Maine's STR Landscape

Maine does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 9% Sales Tax on Rental of Living Quarters in addition to local taxes.

Popular Short-Term Rental Markets

High-demand markets in other states — compare their permit, tax, and day-limit rules:

Other States

Alabama 7 cities Alaska 1 city Arizona 9 cities Arkansas 3 cities California 30 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 8 cities Hawaii 4 cities Idaho 3 cities Illinois 7 cities Indiana 4 cities Kentucky 3 cities Louisiana 2 cities Maryland 4 cities Massachusetts 6 cities Michigan 8 cities Minnesota 3 cities Mississippi 3 cities Missouri 5 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 12 cities North Carolina 7 cities Ohio 7 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 9 cities Rhode Island 2 cities South Carolina 9 cities South Dakota 2 cities Tennessee 7 cities Texas 15 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 5 cities West Virginia 2 cities Wisconsin 6 cities Wyoming 1 city