Plymouth County, MA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State excise
- 5.7% (MGL c.64G §3)
- Local excise
- Up to 6%, c.64G §3A
- 31-day stays
- Not taxed
- Collection
- Airbnb, Vrbo remit
Summary
Short-term rentals owe the 5.7% Massachusetts state excise plus a local excise of up to 6% adopted under MGL c.64G §3A. Plymouth, Marshfield, and Wareham levy the full local rate; Airbnb and Vrbo collect it.
A city or town that accepts this section may impose a local excise upon the transfer of occupancy of a room in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel located within that city or town by an operator at a rate of not more than 6 per cent of the total amount of rent for each such occupancy
Full Breakdown
Even without ordinance power, Plymouth County towns tax rentals through state law. The Massachusetts room-occupancy excise applies at 5.7% under MGL c.64G §3, and MGL c.64G §3A lets a town add a local excise of up to 6% on the same rent. Plymouth, Marshfield, Scituate, and Wareham adopt the local excise; a town qualifying as a seasonal community can add a further impact fee. Stays of 31 days or longer fall outside the tax. Airbnb and Vrbo collect and remit both excises for bookings on their platforms.
Violations & Fines
A host who fails to collect or remit owes back excise plus penalties and interest assessed by the Massachusetts DOR. Direct bookings require the host to file returns.
Frequently Asked Questions
What tax do I owe on a Plymouth County rental?
Does Airbnb collect the tax for me?
Sources & Official References
Other rules in Plymouth County
How Plymouth County compares: Cities with the Highest Short-Term Rental Taxes·Compare Plymouth County to another location·View the Massachusetts short-term rentals overview
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