By state

Short-term rental taxes in Massachusetts

What you charge guests, who remits it, and what you have to hold.

50+ cities. 7 countries. Run remotely. See how Corzly manages properties
Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

Massachusetts is the layer that never changes.

Everything on this page applies right across Massachusetts, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What Massachusetts charges statewide

These apply across Massachusetts. Counties and cities add their own on top, which is where the totals diverge.

TaxRateApplies toConfidence
Room Occupancy Excise TaxMassachusetts Department of Revenue 5.7% Total rent paid by guest, including cleaning and other mandatory fees. Excludes refundable deposits. High Source

Drawn from the Massachusetts jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

Facilitators are required to collect and remit both state and local room occupancy excise taxes if bookings occur through their platforms.

ChannelWhat you chargeWho remits the state layerConfidence
AirbnbPlatform is merchant of record Nothing, the platform collects all of it The platform High Source
VrboYou are merchant of record 5.7% of the total amount, owner must collect and remit You do High Source
Booking.comYou are merchant of record 5.7% of the total amount, owner must collect and remit You do High Source
ExpediaYou are merchant of record 5.7% of the total amount, owner must collect and remit You do High Source
GoogleYou are merchant of record 5.7% of the total amount, owner must collect and remit You do High Source
WhimstayYou are merchant of record 5.7% of the total amount, owner must collect and remit You do High Source
DirectYou are merchant of record 5.7% of the total amount, owner must collect and remit You do High Source

Still yours to charge: District taxes not collected by the platform, if any.

Questions owners ask about Massachusetts

Does Airbnb collect Massachusetts room occupancy tax for me?

Yes, Airbnb automatically collects and remits the Massachusetts state room occupancy excise tax plus any local excise taxes enabled in the platform on behalf of hosts.

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What is the Massachusetts state tax rate for short-term rentals?

Massachusetts imposes a state room occupancy excise tax of 5.7% on short-term rentals of 90 days or less.

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Do I need a Massachusetts license or registration to rent short-term?

Yes, all short-term rental operators must register with the Massachusetts Department of Revenue for a room occupancy excise tax account before collecting tax from guests.

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Do I need to file a return if I did not have any bookings?

Yes, you must file a zero return for any period in which no rentals occurred. Failure to do so may result in penalties.

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When are Massachusetts room occupancy tax returns due?

Returns and payments are due monthly, on or before the 20th day of the month following the month in which the rental occurred.

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Are stays over 90 days exempt from Massachusetts room occupancy tax?

Yes, rentals of more than 90 consecutive days to the same tenant are exempt from the state room occupancy excise tax.

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Are short-term rental cleaning fees taxable in Massachusetts?

Yes, cleaning fees and other mandatory charges are included in the taxable base for the Massachusetts room occupancy excise tax.

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Do I need to collect tax if I only rent my property a few days per year?

If you rent your property for 14 days or fewer per calendar year, you are exempt from collecting and remitting both state and local occupancy excise taxes.

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What happens if I file my Massachusetts room occupancy tax return late?

Late filings are subject to a penalty of $25 per month or part thereof, or 1% of the tax due, whichever is greater. Interest accrues on any overdue tax.

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Do marketplace facilitators collect local Massachusetts lodging tax as well?

Yes, marketplace facilitators such as Airbnb are required to collect and remit both state and local room occupancy excise taxes if bookings occur through their platforms.

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Already researched

Nothing in Massachusetts yet

No Massachusetts jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often
Channel tax settingsRates entered on each platform, direct included Once
Pricing against the marketRates moved as comps, events and pace change Daily
Guest messagingEnquiries, check-ins, problems at 2am 24/7
Listings and distributionContent, photos and settings across every channel Ongoing
Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout
Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in Massachusetts is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.

Rates and rules change. Confirm with the taxing authority before you rely on any figure here.