Taxes & Fees: Burlington vs Lowell
How do taxes & fees rules compare between Burlington, MA and Lowell, MA?
Lowell has fewer restrictions than Burlington.
Burlington, MA
Middlesex County
Middlesex County short-term rentals under 32 days must collect the 5.7% Massachusetts state room occupancy excise plus local option taxes up to 6%, community impact fees, and convention center surcharges.
View full Burlington rules →Lowell, MA
Middlesex County
Lowell STRs are subject to the Massachusetts 5.7% state room occupancy excise plus a local option tax up to 6%, a 2.75% Cape and Islands fund exemption, and a $0-$2 community impact fee where applicable.
View full Lowell rules →Key Facts Comparison
| Fact | Burlington | Lowell |
|---|---|---|
| State excise | 5.7% | 5.7% |
| Local option | Up to 6% | - |
| Community Impact Fee | Up to 3% | - |
| Convention Center | 2.75% (Cambridge) | - |
| Total (Cambridge) | Up to 17.45% | - |
| Local option max | - | Up to 6% |
| Community impact fee | - | Up to 3% for pro-managed |
| Remittance | - | Monthly via MassTaxConnect |
Highlighted rows indicate differences between cities.
Burlington FAQ
What taxes apply to my Middlesex County STR?
All stays under 32 days owe 5.7% state excise plus up to 6% local tax, plus a possible 3% Community Impact Fee and 2.75% convention center fee in Cambridge.
Who remits the STR taxes?
The operator or intermediary (like Airbnb) files monthly with the MA Department of Revenue via MassTaxConnect. Airbnb and Vrbo collect and remit on behalf of hosts in most cases.
Lowell FAQ
What tax rate applies to Lowell short-term rentals?
Roughly 11.7% combined when Lowell has adopted the full local option on top of the 5.7% state excise.
Who collects STR taxes?
The operator collects and remits via MassTaxConnect; some platforms remit on the host's behalf.
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