A Maine sublease agreement is a legal document that allows a current tenant (sublessor) to rent out all or part of their rental property to a new tenant (subtenant). A sublessor must follow all state laws regarding the eviction process, security deposits, and all other landlord-tenant matters.

In Maine, most leases require the tenant to obtain approval from the landlord before subleasing the property. The subtenant will then be required to adhere to the terms of the original lease and the sublease agreement.

Sublease and Assignment Provision Laws: No.

Landlord-Tenant Laws: Title 14, Chapter 709 and Chapter 710 of the Maine Revised Statutes.

Security Deposit Obligations: The security deposit must be returned within 30 days of the end of the sublease.

Notices: Sublessors in Maine must provide subtenants seven days’ written notice to pay rent or leave. They also need to give 30 days’ written notice of the intent not to renew the sublease and/or original lease.

Permission to Sublet

Laws: According to Maine law, tenants do not have an automatic right to sublease their rental property.

Explicit Written Consent: Regardless of whether the lease explicitly mentions subletting, tenants must obtain written permission from their landlord to sublease the property.

Landlord’s Right to Reject: Landlords in Maine have the right to deny subletting requests. This denial can be based on concerns about the subtenant’s reliability or ability to pay rent and cannot be on a discriminatory basis.

Tax Obligations

Lodgings Tax

Maine defines short-term rentals as those lasting no more than 30 consecutive days. [1]

Tax Rates

State Sales Tax: A 9% sales tax applies to the listing price. [2]
City Taxes: Rates may vary by city, though they are typically included within the state rate.
Local Taxes: Some municipalities may have additional local taxes, which vary by location.

Filing Frequency

Monthly Filings: Returns are due on the 15th of the month following the reporting period.
Quarterly Filings: Returns are due on the 15th of the month following the reporting period.
Semi-annual Filings: Returns are due on the 15th of the month following the reporting period.
Annual Filings: Returns are due on the 15th of the month following the reporting period.

Making Payments

Payments should be submitted to the Maine Revenue Services.
Depending on the hosting platform used, you might not need to remit taxes personally. For example, Airbnb collects and remits taxes on behalf of hosts at the time of booking.