Sublease Agreement

Massachusetts Sublease Agreement 1 pdf Massachusetts Sublease Agreement Template

Tenants Right to Sublet

Tenants are not permitted to sublet their rental property without the Landlord’s written approval, unless the lease allows it. If lLandlord approval is needed, Tenants use a Landlord Consent Form.

Short-Term Rental / Lodgings Tax

  • Massachusetts’s room occupancy tax doesn’t apply to month-to-month leases or tenancies at will. [1]
  • If the lease is for 31 days or less, the tax may apply. [2]
  • The state tax rate is 5.7%, with local taxes up to 6% (6.5% in Boston) and an extra 2.75% in some cities. [3]

Frequently Asked Questions

Is subletting legal in Massachusetts?

Yes, although it must be written in the lease agreement or Tenant must get the Landlord or property written consent.

Sample Massachusetts Sublease Agreement Template

Sources

  1. 830 CMR 64G.1.1 (4)(a)(9)
  2. Mass.gov
  3. Mich. Admin. Code R. 205.88
Maryland Sublease Agreement Template 1 pdf Maryland Sublease Agreement Template

Tenants Right to Sublet

Maryland law doesn’t specifically address subleasing. Whether Tenants can sublet depends on the terms of the lease agreement. A Landlord Consent Form may be needed to get written permission to sublet.

Short-Term Rental / Lodgings Tax

  • In Maryland, a 6% Sales and Use Tax applies to rentals under four months, but not to monthly rentals or permanent residents. [1]
  • Platforms such as Airbnb usually handles the tax.
  • County rules may differ on rental length and tax rates. [2] For example:
    • Carroll County: Up to 25 days
    • Frederick County: Up to 90 days
    • Garrett and Washington Counties: Up to 30 day.  [3]

Frequently Asked Questions

Is subletting legal in Maryland?

Subletting is not aloud in Maryland unless it is written in the lease agreement or the Tenant must get the Landlord or property owners written consent.

Sample Maryland Sublease Agreement

Sources

  1. MarylandTaxes.Gov
  2. Comptroller of Maryland
  3. MD Code of Regs. § 03.06.01.23
  4. Md. Code, Local Gov’t § 20-401
Lousiana Sublease Agreement 1 pdf Louisiana Sublease Agreement Template

Tenants Right to Sublet

  • Tenants need their Landlords written consent to sublet unless it is written in the lease agreement otherwise, Louisiana prohibits it. [1]

Short-Term Lodgings Tax Rules

  • Short-term rentals are taxed like hotels. At the state level, there is a 4.45% sales tax on hotels. [2] [3]
  • Local taxes may also apply. For example, hotels in Orleans and Jefferson Parishes must collect additional taxes, like the Louisiana Stadium and Exhibition District tax. [4]
  • Hotels must report state sales tax using the Statewide Hotel/Motel Sales Tax Return. [5]

Can you break a sublease in Louisiana?

Yes, with a 30-day notice.

Sources

  1. Art. 2713
  2. La. Stat. tit. 47 § 301
  3. revenue.louisiana.gov
  4. Dept. of Revenue FAQ
  5. La Revised Statutes § 47:301

Sample Louisiana Sublease Agreement Template

https://simpleforms.com/wp-content/uploads/2025/02/Lousiana-Sublease-Agreement-1.pdf

Maine Sublease Agreement 1 pdf Maine Sublease Agreement Template

Tenants Right to Sublet

  • Tenants need their Landlords written consent to sublet unless it is written in the lease agreement.

Short-Term Lodgings Tax Rules

  • Short-Term Rentals – There’s a statewide tax of 9%. [1]
  • 28-Day Stays or Less – The tax is levied on rentals of less than 28 consecutive days.
  • 15-Day Stays or Less – If a room is rented for fewer than 15 days in a year, the operator doesn’t need to collect taxes. [2]

Eviction Laws

  • Authority of the Landlord – The Landlord can evict the original Tenant if the sublessee violates the lease terms or damages the property. [3]

Sample Maine Sublease Agreement Template

Sources

  1. § 1811D(3)
  2. Maine.Gov
  3. § 9097 Terms of Rental Agreement
Washington D.C. Sublease Agreement Template 1 pdf District of Columbia Sublease Agreement Template

Right to Sublet

In Washington D.C., Landlords can ban subletting if it’s written in the lease agreement. If it’s allowed with approval, the landlord can set qualifications for the subtenant. A Landlord Consent Form can be used to get approval for subletting.

Short-Term Lodgings Tax

  • With Host on Property – Tenant must pay a lodgings tax if the rent term is less than 30 nights or less.
  • Without Host on Property (Vacation Rental) – Cannot exceed more than 90 nights per year.
  • Hotel / Transient Accommodations Tax – Short-term rentals are credited with a 14.95% transient accommodations tax in Washington D.C.

Sources

  1. § 42–3505.55.
  2. dlcp.dc.gov
  3. DC.gov Office of the Chief Financial Officer

Sample District of Columbia Sublease Agreement

Kansas Sublease Agreement pdf Kansas Sublease Agreement Template

Tenant Right to Sublet

  • Tenants need their Landlords written consent to sublet if the lease term is under two years. [1]

Short-Term Lodgings Tax Rules

  • Accommodations Broker – In Kansas, an Accommodations Broker is any business offering two or more sleeping rooms for rent. These businesses must collect state and local sales taxes on all rental receipts.
  • Transient Guest Tax – Transient Guest Tax (set by the county or city) for stays of 28 consecutive days or fewer. [2]
  • Sales Tax – 6.5% State Sales Tax
  • Local Sales Tax – varies by location

Sources

  1. Kan. Stat. § 58-2511
  2. Pub. KS-1540

Example Kansas Sublease Agreement

https://simpleforms.com/wp-content/uploads/2025/02/Kansas-Sublease-Agreement.pdf

Iowa Sublease Agreement 1 pdf Iowa Sublease Agreement Template

Tenant Right to Sublet

  • Tenants can sublease as long as their lease says otherwise. A Landlord Consent Form makes is used to get approval in writing. The landlord can deny a sublease in Iowa for a reasonable reason. [1]

Short-Term Lodgings Tax Rules

Definition

offered for a fee for thirty days or less. [2]

Short-term / 30-days

Short-term rentals are not subject to sales tax but must pay:

  • 5% State Hotel Tax 3
  • Additional Local Taxes (vary by location)

Taxes are submitted electronically via GovConnect.Iowa.gov. [3]

Sources

  1. Legislative Guide: Landlord Tenant Law
  2. Iowa Code 2024 Section 414.1
  3. Iowa Department of Revenue

Example Iowa Sublease Agreement PDF

Indiana Sublease Agreement pdf Indiana Sublease Agreement Template

Tenant Right to Sublet

  • The Landlord must approve the sublease in writing if it is not listed in the original written Indiana rental lease agreement. Use the Landlord consent form to get approval.

Short-Term Lodgings Tax Rules

30-day rental stays – An Indiana short-term rental (STR) is defined as any part of a home, condominium, cooperative, or timeshare rented for less than 30-days (1-month) at a time through a short-term rental platform. [1]

STRs are subject to the following taxes:

  • 7% State Sales Tax [2]
  • County Innkeeper’s Tax (by county) and it is collected by the Indiana Department of Revenue. [3]

Sample Indiana Sublease Rental Agreement PDF

Sources

  1. IN Code § 36-1-24-6
  2. Indiana Department of Revenue FAQs
  3. Indiana Department of Revenue: County Innkeeper’s Tax (CIT)
Illinois Sublease Agreement 1 pdf Illinois Sublease Rental Agreement Template

Tenant Right to Sublet

  • Illinois state law doesn’t mandate subletting therefore whether you can sublet depends on your lease.
  • Landlords can’t unreasonably refuse a subtenant.
  • In Chicago, tenants have the right to sublet as long as the sublease is “reasonable” and does not need to be in the Illinois lease agreement form. [1]
  • The Landlord Consent Form is useful to get the Landlord written approval documented.

Short-Term Lodgings Tax Rules

30-day rental stays – 6% Hotel Operator Tax. [2]

Prohibited Locations – Short-term rentals (less than 30-days/1-month) in unincorporated residential zones are prohibited in some locations in Illinois such as Lake County. [3]

Sources

  1. Chicago Municipal Code 5-12-120
  2. Illinois Department of Revenue
  3. Lake County Planning, Building, and Development Department

Sample Illinois Sublease Rental Agreement 

Idaho Sublease Agreement Template pdf Idaho Sublease / Sublet Rental Agreement Template

Tenants Right to Sublet

    Tenants can sublet in Idaho unless their lease specifically prohibits it. If the lease requires the Landlord’s permission, the Tenant must get written approval with a Landlord Consent Form.[1]

Short-Term Lodgings Tax Rules

  • A short-term rental is defined as property rented for 30 days or less in Idaho. [2]
  • The state charges a 6% [3] sales tax and a 2% travel and convention tax on these rentals. [4]
  • Some cities have own taxes or fee amounts.
  • State taxes are collected by the state and city taxes are collected by the cities.

Sources

  1. Idaho AG’s Landlord and Tenant Manual
  2. Idaho Statutes Title 63 § 63-1803
  3. Idaho State Tax Commission
  4. Idaho State Tax Commission

Sample Idaho Sublease / Sublet Rental Agreement Template