Taxes & Fees: Cambridge vs Lowell
How do taxes & fees rules compare between Cambridge, MA and Lowell, MA?
Lowell has fewer restrictions than Cambridge.
Cambridge, MA
Middlesex County
Cambridge STRs pay a combined lodging tax of approximately 14.95%, including 5.7% state, 6% local, and 3% community impact fee on professionally managed units.
View full Cambridge 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 | Cambridge | Lowell |
|---|---|---|
| State Excise | 5.7% | - |
| Cambridge Local | 6% | - |
| Convention Center Fee | 2.75% | - |
| Community Impact | Up to 3% | - |
| Combined Approx | 14.95% | - |
| State excise | - | 5.7% |
| 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.
Cambridge FAQ
Does Airbnb collect the tax?
Yes, Airbnb and Vrbo typically collect and remit MA lodging taxes but operators stay liable.
What is the community impact fee?
A 3% fee on professionally managed and non-owner-occupied 2-3 family units authorized by Cambridge.
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.
Compare other topics
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