Taxes & Fees: Lowell vs Wakefield
How do taxes & fees rules compare between Lowell, MA and Wakefield, MA?
Lowell has fewer restrictions than Wakefield.
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 →Wakefield, 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 Wakefield rules →Key Facts Comparison
| Fact | Lowell | Wakefield |
|---|---|---|
| State excise | 5.7% | 5.7% |
| Local option max | Up to 6% | - |
| Community impact fee | Up to 3% for pro-managed | - |
| Remittance | Monthly via MassTaxConnect | - |
| Local option | - | Up to 6% |
| Community Impact Fee | - | Up to 3% |
| Convention Center | - | 2.75% (Cambridge) |
| Total (Cambridge) | - | Up to 17.45% |
Highlighted rows indicate differences between cities.
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.
Wakefield 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.
Compare other topics
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