MD · 2026 rates · statute-cited
Maryland RV rental
sales tax, every line.
Marketplace facilitator law collects state + local sales tax automatically. Effective combined rate: 7%. Marketplace facilitator law: PickRV collects + remits, you don't file separately.
The rate stack
WORKED EXAMPLE — 5 NIGHTS @ $124/NT
Optional coverage (carrier-quoted at checkout) + cleaning fee + service charge calculated separately. See full trip-cost calculator.
Host side · Maryland
Hosting in Maryland — the legal floor and the practical ceiling
Every PickRV host listing in Maryland signs into these statutory minimums. Numbers below are primary-sourced; statute citations are linked at the bottom of the section.
Income tax on net
2-5.75% bracketed
Top rate triggers above $250,000 taxable single-filer.
Liability insurance floor
$30K / $60K / $15K
Commercial-rental status also requires full collision + comprehensive coverage.
Deposit hold
Up to 45 days after return
Md. Real Prop. §8-203 (security deposit return timing analog)
Sales-tax permit
Required from day one
Maryland requires a Sales and Use Tax License via the Comptroller of Maryland before collecting on rentals. Maryland imposes a separate 11.5% Vehicle Rental Tax (Md. Tax-Gen. §11-104) on short-term motor vehicle rentals — on top of (or in lieu of, depending on classification) standard sales tax. Counties add a graduated local income tax on residents (1.75-3.20%) but this does not affect non-resident hosts directly.
Worked example · Maryland host at $48,000 net
Net rental income
$48,000
State income tax
$1,860
After-state
$46,140
Band: Bracketed 2-5.75%. Effective rate 3.88% on Schedule E net (after maintenance, insurance, depreciation, and commission paid to PickRV). Federal tax + self-employment tax apply separately and are not modeled here.
Interactive · Maryland host projection
What your monthly net could look like
Move the sliders to your nightly rate and projected booked nights. The math chain uses real PickRV fees and Maryland's actual income tax band. All numbers are projections, not guarantees.
$60 - $450 range
1 - 28 (default 10 — 60% occupancy on 200 listed days)
Commission
+15% markup
PickRV adds a 15% commission ON TOP of your base, baked into the price renters see — nothing is deducted from your base. Renters also pay a transparent 10% service fee shown before checkout (never a deduction from your payout).
Your gross (base take-home)
$175/night base × 10 nights
$1,750
PickRV commission (added on top — $0 from you)
$0 — the 15% commission is added ON TOP of your base for the renter, never withheld from you
$0
Insurance + maintenance reserve (10%)
Conservative reserve; actual varies by rig age + miles
−$175
Net before state tax
$1,575
Maryland income tax (3.88%)
Bracketed 2-5.75%
−$61
Take-home (after Maryland tax)
≈ $18,168/year before federal + self-employment tax
$1,514
Numbers are projections based on the values you set + the published PickRV fee schedule (PickRV adds a 15% commission on top of your base, baked into the price renters see; renters pay a transparent 10% service fee shown before checkout) + Maryland's 2026 income tax brackets cited above. Federal income tax + self-employment tax (15.3% Social Security + Medicare on Schedule SE) apply on top and are not modeled here. Pre-LLC: zero verified bookings; this is a planning tool, not a revenue commitment. Projections are illustrative, not guarantees — the full set of assumptions is listed above.
What hosts get caught by
Maryland charges an 11.5% Vehicle Rental Tax on short-term motor vehicle rentals — one of the highest in the US
Md. Tax-Gen. §11-104(c)(3) imposes an 11.5% sales-and-use tax rate on rentals of passenger cars and certain truck rentals for less than 180 days (vs. the standard 6% on other transactions). This is the SAME tax bucket, just at the elevated rental rate — not a stacked second tax. RV classification matters: motorhome-type rigs typically qualify as recreational vehicles and may fall under the 8% recreational vehicle rental rate rather than the 11.5% passenger-car rate. Confirm classification with the Comptroller's office (Tax Tip BTN-002).
Primary source ↗(opens in new tab)Assateague Island National Seashore OSV permit ($110/yr) plus required equipment kit is enforced at the gate — wrong inspection = turn-around
Assateague Island National Seashore (MD + VA sides) requires an Over-Sand Vehicle (OSV) permit: $110/yr Maryland district / $90/yr Virginia district. Inspection at the OSV ramp requires a low-pressure gauge, working jack + board, full-size spare, shovel, tow strap, and air source. Most Class C rentals lack the shovel + tow strap; rangers turn the rig around. Hosts marketing Assateague horse-watching trips must clearly disclose the equipment requirement OR pre-stock the rig.
Primary source ↗(opens in new tab)Primary sources · 3 citationsShow
- Comptroller of Maryland — Individual Income Tax Rates ↗
Bracketed 2.0-5.75% (single filer). Top 5.75% rate triggers at $250,000 taxable. Plus 1.75-3.20% local county income tax stacked on residents.
- Comptroller of Maryland — Sales and Use Tax ↗
Uniform 6% state sales and use tax statewide; no local additions. Short-term vehicle rentals taxed at 11.5% (passenger car) or 8% (recreational vehicle) per Md. Tax-Gen. §11-104.
- Maryland MVA — Vehicle Registration ↗
Recreational vehicle registration $50-$187/yr by class/weight. Commercial vehicle registration $165-$1,500/yr by GVWR.
Last verified: 2026-06-04. State law changes at budget cycle (typically Jan 1 / Jul 1). PickRV refreshes this dataset annually. Not legal or tax advice — consult a state-licensed CPA before high-volume operation.
Frequently asked
Do I owe Maryland sales tax on an RV rental?+
Yes. Maryland taxes RV rentals as either tangible-property sales (most states) or accommodation services. The combined effective rate is ~7%. PickRV collects and remits via the marketplace facilitator law, so you don't file separately.
What's the marketplace facilitator law in Maryland?+
Maryland's marketplace facilitator law (effective post-Wayfair) requires platforms like PickRV to collect and remit sales tax on behalf of owners and renters. State Department of Revenue, Marketplace Facilitator Act.
Are there any per-day surcharges on Maryland RV rentals?+
No per-day flat surcharge. Standard sales tax + local option only.
Can I get the tax refunded if I cancel?+
Yes. Per PickRV's cancellation policy (default flexible: full refund up to 48 hours before pickup), the entire tax-inclusive total auto-refunds. Owner-set strict cancellation may retain a portion of subtotal but state-collected tax is generally refunded per each state's rules if booking is voided.
Maryland rules · last verified 2026-05-10
- · Tax: 8.50%
- · Min driver age: 21+ standard, 25+ Class A
- · Gravel roads: Allowed — disclosure required
- · Generator quiet: 22:00-07:00
Ready to roll?
Maryland is waiting.
Flat 15% commission · 48h free cancel. Owners + companies + tour operators all welcome.