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. | |
|---|---|---|---|---|---|
| Boston | ✓ Required | 14.95% | No limit | Required | → |
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.
Boston has 2 permit types (Limited Share Unit Registration, Home Share Unit Registration). Primary residence is required for at least one permit type. The combined tax rate is 14.95%.
Other States
Arizona 2 cities California 4 cities Colorado 1 city District of Columbia 1 city Florida 4 cities Georgia 2 cities Hawaii 2 cities Illinois 1 city Louisiana 1 city Nevada 1 city New York 1 city North Carolina 1 city Oregon 1 city South Carolina 1 city Tennessee 2 cities Texas 3 cities Washington 1 city