Massachusetts, checked October 2, 2026

Massachusetts room occupancy excise for short-term rentals: what hosts collect and file

Short-term rentals in Massachusetts owe the state's room occupancy excise, plus a local excise wherever the city or town adopts one. The Department of Revenue collects both on a single return. Every operator must register. The rule covers even a host whose bookings all come through a hosting platform that pays the tax.^[1]

Sources last checked on October 2, 2026.

State tax5.7%Plus 2 state levies that apply only in some places or cases
Total by city14.45% to 14.95%3 of 3 cities publish every rate
Airbnb collectsState excise, local excise and fees
Cleaning feeTaxed

Massachusetts short-term rental tax

The state's 5.7% room occupancy excise applies to every Massachusetts short-term rental stay of 31 days or less. Local excises and fees go on the same monthly return to the Department of Revenue. Rent under $15 a day owes nothing. When a platform collects the rent, it files that return instead of the host.^[1]

What the state of Massachusetts charges

State taxes on a short-term rental stay in Massachusetts
Tax	Rate	Applies to	Long stays	Paid to
Massachusetts room occupancy excise^[1]	5.7%	Total rent, including optional charges such as cleaning, linen and booking fees.	Short-term rental stays over 31 days are exempt, as is rent under $15 a day. A property rented 14 days or fewer a year can claim an exemption by January 15.	Massachusetts Department of Revenue
Convention Center Financing fee^[1]	2.75%	The same rent, charged in six cities including Boston, Cambridge and Worcester.	None past 31 days in a short-term rental, the limit used for the state excise.	Massachusetts Department of Revenue
Cape Cod and Islands Water Protection Fund excise^[1]	2.75%	The same rent, in every Barnstable County town.	Stays longer than 31 days owe none of it.	Massachusetts Department of Revenue

Local taxes in 3 Massachusetts cities

Counties and cities add their own rates. A city with a layer that has no published rate gets no total.

Short-term rental tax layers by city in Massachusetts
City	Tax layers	Total
Barnstable short-term rental rules	Massachusetts room occupancy excise 5.7% Barnstable local room occupancy excise 6% Cape Cod and Islands Water Protection Fund excise 2.75% The state's local options data shows no community impact fee in Barnstable. The town's 6% excise dates from October 1, 2010, and the water protection excise from July 1, 2019.	14.45%
Boston short-term rental rules	Massachusetts room occupancy excise 5.7% Boston local room occupancy excise 6.5% Convention center financing fee 2.75% Boston also charges the 3% short-term rental community impact fee, in force since July 1, 2019. The city adopted both options, so units in two- and three-family homes are covered.	14.95%
Cambridge short-term rental rules	Massachusetts room occupancy excise 5.7% Cambridge local room occupancy excise 6% Convention center financing fee 2.75% Since July 1, 2019, Cambridge has charged a 3% community impact fee on short-term rentals, under both state options. One option reaches a unit in a two- or three-family home where the operator lives.	14.45%

Tax on a three-night stay in Boston

Take 3 nights at $200 plus a $100 cleaning fee in Boston, the largest Massachusetts city here with a rate on every layer. The cleaning fee counts toward the taxable amount.

Rent, 3 nights: $600.00
Cleaning fee: $100.00
Taxable amount: $700.00
Massachusetts room occupancy excise (5.7%): $39.90
Boston local room occupancy excise (6.5%): $45.50
Convention center financing fee (2.75%): $19.25
Tax on the stay: $104.65
Guest pays: $804.65

What Airbnb and Vrbo collect in Massachusetts

Airbnb

State excise, local excise and fees

Airbnb charges the 5.7% state excise, any local excise and the town-specific fees on stays up to 31 nights. The base is the listing price with cleaning and guest fees. Airbnb remits to the state. You file returns only for bookings made off the platform.^[3]

Vrbo

State and local excises, two fees

Vrbo began collecting the state and local option excises for Massachusetts stays under 32 nights on August 1, 2019. The Convention Center Finance Fee is covered too, plus the Cape Cod and Islands Water Protection Fund. It skips the community impact fee.^[4]

How to register and file in Massachusetts

Register as an operator on MassTaxConnect and add the Room Occupancy Consolidated account type. You list each property and receive a certificate for it, to post inside the home.^[1]

Filing: Returns are monthly, due on or before the 30th day after the month they cover. No tax due means no return. An operator with more than $150,000 of tax in the prior year also makes advance payments.^[1]
Cleaning fees: Massachusetts counts cleaning fees as rent, even when the guest could decline them. Linen fees and insurance charges are taxed the same way.^[1]
Service fees: Booking fees collected from the guest are taxable rent. A bona fide refundable security deposit is not.^[1]

Penalties in Massachusetts

Filing late costs 1% of the unpaid tax per month, capped at 25%.^[2]
Paying late adds another 1% a month, also capped at 25%, on top of interest compounded daily.^[2]
Ignore a notice to file for 30 days and the Department may assess up to double the tax due.^[2]
Without a certificate of registration, the Department may ask a platform to remove the listing.^[1]

Calculator

Estimate the tax on a stay in Massachusetts

Pick a city, then enter the nightly rate, the nights and the cleaning fee.

City in Massachusetts

This is not tax advice. Confirm the rates with the tax office before you file.

Tax on this stay in Boston

$104.65

Massachusetts room occupancy excise (5.7%)$39.90

Boston local room occupancy excise (6.5%)$45.50

Convention center financing fee (2.75%)$19.25

Taxable amount, cleaning included$700.00

Guest pays in total$804.65

Boston short-term rental rules

Who collects it

In Boston

Boston also charges the 3% short-term rental community impact fee, in force since July 1, 2019. The city adopted both options, so units in two- and three-family homes are covered.

What's changing

Announced changes

No change announced as of October 2, 2026.

Asked by hosts

Massachusetts room occupancy excise: host questions

Do I owe Massachusetts room occupancy tax if I rent only a few days a year?

You still register. A property rented 14 days or fewer in a calendar year owes no excise, once you claim the exemption by January 15. Go past 14 days and you owe the tax on those first 14 as well.^[1]

Is the community impact fee a state tax?

No. It is a local fee of up to 3% on short-term rentals. Each town decides whether to adopt it. It applies when one operator runs two or more units in the same town, outside a home the operator lives in. Some towns extend it to owner-occupied two- and three-family homes.^[1]

How do I add my Massachusetts certificate number on Airbnb?

Copy the certificate number from MassTaxConnect, starting with the letter C and followed by 10 digits. One number covers every listing at the same address. Airbnb blocks listings that are not registered.^[3]

Why is the Massachusetts excise 5.7% when the law says 5%?

The statute sets a 5% rate. An uncodified surtax adds 0.7 percentage points, and the Department of Revenue collects the two together as one 5.7% excise.^[1]

Keep exploring

Sources