Boston Short-Term Rental Regulations

Last verified: 2026-04-04
TL;DR
Boston requires an STR permit — 2 types available (fees $25–$200 by type) and the property must be your primary residence. Combined tax rate is 14.95% (5.7% state + 9.25% city). No annual day limit, but each stay must be 28 days or fewer.
Disclaimer
This information is provided for general informational purposes only and does not constitute legal, tax, or regulatory advice. Short-term rental regulations change frequently. Always verify current requirements with your local government before listing your property or making investment decisions.
Key Requirements at a Glance
Permit ✓ Required — Limited Share Unit Registration ($25) — See below for other permit types
Primary Residence ✓ Required
Annual Day Limit No limit — 28 days or fewer
Tax Rate 14.95% (5.7% state + 9.25% city)
Max Penalty $300/day per violation (ineligible unit); $100/day for operating without registration
Insurance Not required

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Which permit type applies to you?

Limited Share Unit Registration

FeeAmount
Initial cost$25
Renewal$25 / 1 year

The property must be your primary residence. This means investment properties are not eligible for this permit type.

Home Share Unit Registration

FeeAmount
Initial cost$200
Renewal$200 / 1 year

The property must be your primary residence. This means investment properties are not eligible for this permit type.

Application Process

Apply online via ISD; provide local contact info; registration number displayed on all listings; valid January 1 through December 31

Note: Document requirements vary by permit type. See individual permit sections above for eligibility details.

Tax Obligations

TaxRateAuthority
Massachusetts State Room Occupancy Excise 5.7% Massachusetts Department of Revenue
Boston Local Room Occupancy Excise 6.5% City of Boston
Convention Center Funding Tax 2.75% City of Boston

Combined rate: 14.95% of gross rental income.

Collection: Intermediaries (booking platforms) collect and remit on behalf of operators; operators also required to register with DOR on MassTaxConnect

Filing: Monthly; due on or before the 30th day following the represented month; file via MassTaxConnect

Rental Limits

Boston does not impose an annual cap on the number of nights you can rent. Each individual stay must be 28 days or fewer.

Occupancy & Density Limits

Limited Share: max 3 bedrooms or 6 guests (whichever less); Home Share: max 5 bedrooms or 10 guests (whichever less)

Zoning & Restrictions

Owner-occupied primary residences only; eligible in condominiums, single-family, two-family, and three-family buildings; owner must occupy all units in multi-unit buildings

Insurance & Safety

Insurance

Boston does not require short-term rental operators to carry specific insurance. Standard homeowner policies often exclude short-term rental activity, so many hosts obtain dedicated short-term rental or landlord liability coverage.

Safety & Operating Requirements

Penalties for Non-Compliance

$100 per violation per day for operating without registration or while suspended; $300 per violation for offering an ineligible unit

Platform Requirements

Compliance Checklist

Follow these steps to legally operate a short-term rental in Boston:

  1. Determine your permit type. Boston has 2 permit types. Identify which applies to your property (Limited Share Unit Registration, Home Share Unit Registration).
  2. Meet safety requirements. Post fire safety signage. No outstanding building, sanitary, zoning, or fire code violations. Local contact able to respond in person within 2 hours.
  3. Apply for your STR permit. Submit application. Fees vary by type: Limited Share Unit Registration $25; Home Share Unit Registration $200. See permit types above to determine which applies.
  4. Register for tax accounts. Set up lodging tax accounts with Massachusetts Department of Revenue and City of Boston.
  5. Display your permit number. Include your permit/license number in all listings and advertisements.
  6. Collect and remit taxes. 14.95% on all bookings.
  7. Renew annually. Renewal fees vary by permit type ($25 / $200). See permit types above.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Boston?
Yes. Boston requires a short-term rental permit to operate an Airbnb or Vrbo, and there are 2 permit types. See the permit types above to find which applies to your property.
How much does a short-term rental permit cost in Boston?
Permit costs in Boston vary by type: Limited Share Unit Registration $25; Home Share Unit Registration $200.
Does Boston require a short-term rental to be your primary residence?
Yes. Every Boston permit type requires the property to be your primary residence, so investment or non-owner-occupied rentals generally are not eligible.
How many days a year can you short-term rent in Boston?
Boston does not cap the total number of nights per year, but each individual stay must be 28 days or fewer.
What taxes do you pay on a short-term rental in Boston?
Short-term rental stays in Boston are subject to a combined 14.95% in lodging taxes. This combines 5.7% Massachusetts State Room Occupancy Excise + 6.5% Boston Local Room Occupancy Excise + 2.75% Convention Center Funding Tax. Hosts are legally responsible; many booking platforms collect and remit them automatically on the host's behalf.
What are the penalties for short-term rental violations in Boston?
Penalties run up to $300/day per violation (ineligible unit); $100/day for operating without registration.

Official Sources

  1. Short-Term Rentals - Boston.gov
  2. Short Term Rental Registration - City of Boston Online Permits and Licenses
  3. An Ordinance Allowing Short-Term Residential Rentals in the City of Boston
  4. 9-14 Short-Term Residential Rentals - City of Boston Code of Ordinances
  5. 9-14.3 Short-Term Residential Rentals in the City - City of Boston Code of Ordinances
  6. Room Occupancy Excise Tax - Mass.gov
  7. 9-14.9 Penalties - Boston Municipal Code