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%+ | No annual cap · per-stay limit | Required | → |
| Nantucket | ✓ Required | 11.7% | 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 7 cities Alaska 1 city Arizona 9 cities Arkansas 3 cities California 30 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 8 cities Hawaii 4 cities Idaho 3 cities Illinois 7 cities Indiana 4 cities Kentucky 3 cities Louisiana 2 cities Maine 4 cities Maryland 4 cities Michigan 8 cities Minnesota 3 cities Mississippi 3 cities Missouri 5 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 12 cities North Carolina 7 cities Ohio 7 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 9 cities Rhode Island 2 cities South Carolina 9 cities South Dakota 2 cities Tennessee 7 cities Texas 15 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 5 cities West Virginia 2 cities Wisconsin 6 cities Wyoming 1 city