Local Taxes & Fees in Boston, MA (2026)
2 verified local taxes & fees rules for Boston, Massachusetts, sourced directly from the municipal code and official government pages.
Verified from official government sources
Affordable Housing Linkage Fee
Boston Zoning Code §80B-7 imposes a Development Impact Project linkage fee on large commercial projects, funding affordable housing and job training across the city.
Boston Linkage Fee Article 80B Section 7
Heavy RestrictionsParking Tax
Boston commercial off-street parking facilities collect Massachusetts sales tax on parking fees and may face additional Massport and Convention Center surcharges; Boston has no separate citywide parking excise tax.
Boston Off-Street Parking Tax Surcharge
Few RestrictionsLooking for Suffolk County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Boston city rules.
Local Taxes & Fees in Suffolk County →