Minnesota state law does not explicitly address a tenant’s ability to sublet. As a result, most leases will detail the conditions under which a tenant may do so. It is common for a lease to require tenants to get the landlord’s permission before subletting. However, according to the Minnesota Attorney General, tenants may sublease their rental provided that the lease does not prohibit it.^[1]

When the landlord’s approval is required, a Landlord Consent Form is an effective way to secure their permission in writing.

Under state law, sales tax is due if the rental period is less than 30 days. Tax must also be collected on rentals of 30 days or more unless it is under a written lease that requires prior written notice to terminate.^[2] Individual counties and cities frequently levy additional taxes and may require permits, licenses, or inspections for short-term rentals.

Minnesota short-term rental taxes:

• 6.875% state sales tax^[3]
• County tax (varies by county)
• City taxes and permits (varies by city)