State Framework
Understand the statewide rules, tax layer, and authority given to cities and counties.
State guide
Minnesota Short-Term Rental Laws: Lodging Tax, Local Taxes, and Twin Cities Rules
Minnesota short-term rental rules explained through the state residential-lodging tax framework, local-tax lookup limits, and Minneapolis versus St. Paul license and lodging-tax examples.
- 100+ U.S. cities
- Official sources
- Address used only for local rules
Compliance layers
Four Layers to Verify Before Your Minnesota Property Goes Live.
Local Permit
Match the address to the correct city or town permit, notice, renewal, and operating rules.
Tax Obligations
Check state and local licensing, filing, and marketplace collection responsibilities.
County Records
Verify the separate rental-registration or property-record steps for the relevant county.
Direct answer
Minnesota STR rules at a glance
Minnesota Revenue treats vacation-home and residential short-term rentals as taxable lodging. State, local sales, and special lodging taxes can all matter, while local licensing remains separate. Resolve the address and the facility/room-count facts before selecting a tax or permit path.
- State lodging rule
- Short-term lodging under 30 days is taxable; a 30-day-or-longer stay can still be taxable without an enforceable written lease made at the outset.The state notice says the full sales price charged through an accommodations intermediary is included.
- Minneapolis example
- Minneapolis has a city STR license/application path with management, neighbor-notification, and inspection materials.Its special lodging-tax fact sheet also contains a facility/room-count distinction.
- St. Paul example
- St. Paul publishes 3% for hotels/motels with 50 or fewer rooms and a stated 7% total for facilities with more than 50 rooms after the 2019 increase.This is not the same local path as Minneapolis.
Minnesota's general rate tools do not answer every special lodging tax
Use the state lodging guide and local/special-tax resources together. Do not assume a city tax, room-count rule, or STR license from the neighboring Twin Cities municipality.
Warning
Local decision rule
Choose the Minnesota local tax and license path
Minnesota combines a statewide lodging rule with local sales and special taxes administered by different authorities. The property address and facility facts determine the next step.
Classify the stay and written agreement
Record whether the stay is under 30 days or whether a qualifying enforceable written lease existed from day one.
RequiredCheck local and special lodging taxes
Use the Minnesota local/special tax guides; the general rate calculator does not include every special local tax.
RequiredComplete the city licensing workflow
For Minneapolis use the current STR application and packet; for St. Paul identify the applicable city permit/tax destination separately.
Required
Concrete local examples
Minneapolis and St. Paul are not interchangeable
The assigned Twin Cities children supply the local information gain for the Minnesota hub.
- Minneapolis application evidence
- The city packet asks for owner/contact information, a management plan, neighbor notification, and a pre-inspection checklist.The exact current fee and application status should be taken from the live city page/portal.
- Minneapolis special-tax scope
- The official fact sheet describes a Minneapolis lodging-tax rule tied to hotels/motels with more than 50 rooms and a local tax stack.Do not add it automatically to every residential STR calculation without resolving the current scope.
- St. Paul room-count rate
- St. Paul publishes 3% for establishments with 50 or fewer rooms and a 7% total for facilities with more than 50 rooms after the page's 2019 increase from 3% to 4% for the additional tier.This creates a different room-count and state-administered remittance path from Minneapolis.
Failure conditions
Minnesota STR mistakes that change the result
The most common failures are treating the general rate calculator as complete, copying St. Paul room-count rules to Minneapolis, and using a tax account as a city license.
Omitting special local taxes
Minnesota Revenue warns that the general rate map/calculator does not include special local taxes.
RequiredUsing the wrong Twin Cities room-count rule
Minneapolis and St. Paul publish different local lodging-tax descriptions; use the actual city page.
RequiredSkipping the Minneapolis document path
The city packet's management, neighbor, and inspection materials are operational requirements to reconcile before listing.
Required
FAQs
Frequently Asked Questions
Are Minnesota vacation-home rentals taxable?
Yes. Minnesota Revenue lists vacation home rentals as lodging and applies state/local tax rules according to stay length and agreement facts.
Does Minnesota's general rate calculator include every lodging tax?
No. Minnesota Revenue says special local taxes are separate and may not be included in the general rate calculator.
What makes Minneapolis different?
Minneapolis has a local STR license/application packet and a special lodging-tax fact sheet with facility/room-count scope.
What makes St. Paul different?
St. Paul publishes a room-count-based hotel/motel lodging tax and says Minnesota Revenue administers the local tax.