Short-Term Rental Regulations in Massachusetts
State Overview
Massachusetts does not preempt local STR regulation — each city sets its own rules. The state imposes a 5.7% Room Occupancy Excise Tax in addition to any local taxes. Cities in Massachusetts
| City | Permit | Tax Rate | Day Limit | Primary Res. | |
|---|---|---|---|---|---|
| Barnstable | ✓ Required | 14.45% | No annual cap · per-stay limit | No | → |
| Boston | ✓ Required | 14.95% | No annual cap · per-stay limit | Required | → |
| Cambridge | ✓ Required | 14.45% (state 5.7% + Cambridge local 6.00% + convention center 2.75%); up to 17.45% if the Short-Term Rental Community Impact Fee (up to 3%) applies | No annual cap · per-stay limit | Required | → |
| Nantucket | ✓ Required | 11.7% (14.7% for professionally-managed short-term rentals subject to the 3% community impact fee) | No annual cap · per-stay limit | No | → |
| Oak Bluffs | Not required | 11.7% | No annual cap · per-stay limit | No | → |
| Provincetown | ✓ Required | 14.45% | No annual cap · per-stay limit | No | → |
Massachusetts' STR Landscape
Massachusetts does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 5.7% Room Occupancy Excise Tax in addition to local taxes.
Regulation varies significantly across cities. Some cities (Boston, Cambridge) require primary residence, while others (Barnstable, Nantucket, Oak Bluffs, Provincetown) allow non-owner-occupied rentals. Tax rates vary from 11.7% (14.7% for professionally-managed short-term rentals subject to the 3% community impact fee) to 14.95%.
Popular Short-Term Rental Markets
High-demand markets in other states — compare their permit, tax, and day-limit rules:
- Short-term rental rules in Nashville
- Miami Beach short-term rental permits
- Vacation rental rules in Asheville
- Myrtle Beach short-term rental permits
- Gatlinburg short-term rental permits
- Austin, TX rental rules
- New Orleans, LA rental rules
- Vacation rental rules in San Diego
- Short-term rental rules in Savannah
- Scottsdale STR regulations
Other States
Alabama 2 cities Alaska 1 city Arizona 8 cities Arkansas 3 cities California 28 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 6 cities Hawaii 4 cities Idaho 3 cities Illinois 2 cities Indiana 2 cities Kentucky 2 cities Louisiana 1 city Maine 4 cities Maryland 3 cities Michigan 4 cities Minnesota 1 city Mississippi 2 cities Missouri 4 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 5 cities North Carolina 7 cities Ohio 3 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 4 cities Rhode Island 2 cities South Carolina 7 cities South Dakota 2 cities Tennessee 7 cities Texas 13 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 4 cities West Virginia 1 city Wisconsin 4 cities Wyoming 1 city