Boston STR operators pay state room occupancy excise of 5.7% plus a local tax of 6.5%, the highest local rate allowed in Massachusetts, totaling 12.2% in taxes.
Massachusetts imposes a 5.7% statewide room occupancy excise tax on all short-term rentals under 31 days. Boston adds the maximum local option tax of 6.5%, for a combined 12.2% tax rate. Boston also collects a 2.75% convention center tax from hotel-like accommodations. Operators must register with the Massachusetts DOR Short-Term Rental Registry and remit taxes through the DOR system. Hosting platforms like Airbnb collect and remit state and local taxes automatically for most bookings. Operators must maintain $1M liability insurance per stay as required by state law.
Failure to collect or remit taxes results in DOR enforcement including back taxes, interest, and penalties. State registration costs $50. Non-compliance with insurance requirement can void registration.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Boston, MA
Boston enforces age 21 minimum for tobacco and vape sales under federal T21, Massachusetts state law (2018), and Boston Public Health Commission regulations....
Boston, MA
Boston property owners must clear snow from sidewalks abutting their property within 3 hours of snowfall ending during daytime, or by 3 hours after sunrise f...
Boston, MA
Boston banned thin single-use plastic carryout bags effective December 14, 2018, phased in by store size. Retailers must offer compostable plastic (BPI-certi...
Boston, MA
Boston has no general ordinance restricting lawn ornaments, statues, or yard decorations on private residential property. Decorations must stay within proper...
Boston, MA
Boston has no specific ordinance regulating inflatable holiday displays on private residential property. Inflatables must not encroach on sidewalks, block pu...
Boston, MA
Boston does not have a dedicated ordinance regulating holiday lighting on private residential property. General nuisance, electrical safety, and historic dis...
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