Maine law does not specifically address subleasing. Typically, each lease will determine whether or not subletting is permitted and may include details about any required action the tenant must take before doing so. Tenants wishing to sublet their residence should read their lease carefully. When the landlord’s permission is required, a Landlord Consent Form can be used.

Short-term rentals in Maine are charged a 9% tax statewide.^[1]

This tax is levied on rentals of fewer than 28 consecutive days. However, if a room is rented for fewer than 15 days per calendar year, the operator is not considered a retailer and is not required to collect taxes.^[2]