Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://www.maine.gov/revenue/
Tax Breakdown
9%
State Sales Tax
0%
Lodging / TOT
Est. Total Tax Burden~9%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Sales tax on short-term rentals at 9%. Portland requires STR permit, limits to primary residence or investor properties with caps. Coastal towns vary widely.
Major City Rules
3 cities tracked
Portland
Moderate
Owner and non-owner permits available, 400 permit cap for non-owner, primary residence encouraged
Bar Harbor
Moderate
STR permit required, commercial district rules
Kennebunkport
Host Friendly
Business registration, state tax
Housing Market Data — US Census ACS
ACS 5-Year 2022
741,803
Total Housing Units
21.8%
Vacancy Rate
73.5%
Owner-Occupied
26.5%
Renter-Occupied
118,316
Seasonal/Vacation Units
15.9%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.