State

Massachusetts short-term rental laws (2026)

The state registers each Massachusetts short-term rental for tax, and local governments may add their own license. The Department of Revenue certificate for a property is posted inside the home. Even a home rented 14 days or less a year registers. Declaring that limit spares it the tax.^[1]

Every rule below links to the official source it comes from, verified October 1, 2026.

Highland Light and the keeper's house in North Truro, Cape Cod

Is Airbnb legal in Massachusetts?

State certificate, local rules

Every property is registered with the Department of Revenue. Local rules may add a license and day limits.

6 official sources · verified October 1, 2026

Photo: Nick Wilson on Unsplash

PermitRequired · State certificate for each property, no fee listed
Primary residenceVaries
Number on listingNot required
Night capNone in state law, cities may set one

Massachusetts short-term rental laws

Both the state and the municipality regulate a Massachusetts short-term rental. The Department of Revenue registers each operator and issues a certificate for every property. Stays of 31 days or less carry the 5.7% state room occupancy excise. Each municipality may add a local excise of up to 6%, or 6.5% in Boston. Under chapter 64G, local governments can also license operators, cap their number and limit rental days. Every rental in the state needs at least $1,000,000 in liability insurance, unless the platform carries equal coverage.^[1]

Every Massachusetts rule, sorted by what it asks

Filter by topic. Each line carries the number of its official source, listed at the bottom of the page.

You must

Register each property with the Department of Revenue and post its certificate inside[1]
Give the certificate number to every platform or agent that collects your rent[1]
Carry $1,000,000 in liability insurance, unless the platform's coverage is equal or greater[4]
Tell your home insurer the property is a short-term rental[4]
Post a fire safety notice inside the unit, whatever the local rules say[3]
Collect state and local excise on every stay up to 31 days[1]

You must not

Rent more than 14 days in a year after declaring the 14-day exemption[2]
List with a platform without giving it your certificate number or tax ID[1]

Not required

A state night cap[3]
Excise on a home rented 14 days or less a year, once declared[1]
A state registration fee, as none is listed by the Department of Revenue[1]

Cities in this state

Short-term rental rules in 3 Massachusetts cities

Ranked by the share of housing the Census counts as seasonal.

Short-term rental rules by city in Massachusetts
City	Local rule	Primary residence	Night cap	Seasonal homes per 1,000
Barnstable short-term rental rulesBarnstable County, MA	Registration required	Not published	None published by the town	194
Cambridge short-term rental rulesMiddlesex County, MA	Registration required	Required	None: Section 4.60 limits bedrooms and units, not nights	23
Boston short-term rental rulesSuffolk County, MA	Registration required	Required	None: each unit type may be offered 365 days a year	15

How to apply in Massachusetts

Official name: Certificate of Registration, Massachusetts Department of Revenue

1
In MassTaxConnect, log in or sign up. Then add the Room Occupancy Consolidated account type.^[1]
2
Enter each property you rent. The system issues one registration certificate per property.^[1]
3
Post the certificate in the home. Its number goes to every platform or agent that collects your rent.^[1]
4
Check with your municipality, which may run its own registration or license.^[1]

Apply on the official site

Five jurisdictions, same questions

The Massachusetts column comes from the official sources on this page. The other columns show the headline rule from each WonderGuest page. Open a page for the full detail.

Short-term rental rules in Massachusetts compared with other jurisdictions
Question	Massachusetts	New York	Florida	Hawaii	Tennessee
Permit	RequiredState certificate for each property, no fee listed	RequiredCounty registration, valid 2 years	RequiredState license, $170 a year	RequiredState GET and TAT licenses	RequiredCity permit where one exists
Primary residence	Varies	Varies	Not required	Varies	Varies
Night cap	None in state law, cities may set one	No limit in state law	None published by the state	No state cap, county rules vary	None. Under 30 nights is the definition
Number on listing	Not required	Required	Not required	Required	Not required
Where allowed	Where the city or town allows it	Where your municipality permits it	No local bans after June 1, 2011	Set by each county	City zoning decides, legacy status aside
Occupancy tax	5.7% state, plus local excises and fees	4% state sales tax plus local rates	6% state tax, Airbnb collects	11% state TAT plus county TAT	City tax up to 4%, 8% with the county
Fine without permit	Set by each city or town	Two warnings, then up to $200	Second-degree misdemeanor	$500 fine, $2,000 if cash-based	Use suspended while unpermitted
		New York short-term rental rules	Florida short-term rental rules	Hawaii short-term rental rules	Tennessee short-term rental rules

Keep exploring

Coming up

What's changing

No change with an effective date appears in the official sources on this page as of October 1, 2026.

FAQ

Massachusetts short-term rental questions

Do I have to register a short-term rental in Massachusetts?

Yes. You register with the state Department of Revenue, which issues a certificate for each property you rent. The rule still applies when a platform handles every booking.^[1]

What tax applies to a Massachusetts short-term rental?

The state excise is 5.7% for any stay up to 31 days. Local excise adds up to 6%, or 6.5% in Boston. Six cities, Boston and Cambridge among them, add a 2.75% convention center fee. Every Barnstable County town adds 2.75% for the Cape Cod and Islands Water Protection Fund.^[1]

Can a Massachusetts town limit short-term rentals?

Yes. Chapter 64G lets each municipality regulate the existence or location of operators through local law. It may also cap local licenses and limit rental days per calendar year.^[3]

What insurance does a Massachusetts short-term rental need?

Liability coverage of at least $1,000,000 for each rental. A hosting platform's policy can stand in for yours if its limits are equal or greater. Your home insurer must also be told about the rental use.^[4]

How many Massachusetts towns charge the community impact fee?

As of October 1, 2026, 45 municipalities charge it, against 239 with a local room occupancy tax. Boston and Cambridge charge 3%. Barnstable charges none.^[6]

Sources

Room Occupancy Excise Tax (updated April 8, 2026), Massachusetts Department of Revenue, read on October 1, 2026
TIR 19-3: Changes to the Room Occupancy Excise in An Act Regulating and Insuring Short-Term Rentals, Massachusetts Department of Revenue, read on October 1, 2026
General Laws chapter 64G, section 14, local regulation of operators, Massachusetts Legislature, read on October 1, 2026
Short-Term Rental Insurance, Massachusetts Division of Insurance, read on October 1, 2026
Public Registry of Lodging Operators, Massachusetts Executive Office of Economic Development and Department of Revenue, read on October 1, 2026
Room Occupancy Tax and Short-term Rental Community Impact Fee, local options data, Massachusetts Department of Revenue, Division of Local Services, read on October 1, 2026

This page is not legal advice. It summarizes the official sources listed on this page as they read on October 1, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.

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