Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredSTATE_REGISTRATION
Owner-Occupied RequiredNo
Last Verified2026-02
Official source: https://www.mass.gov/info-details/short-term-rentals
Tax Breakdown
5.7%
State Sales Tax
5.7%
Lodging / TOT
Est. Total Tax Burden~14.7%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
State requires STR registration through MassTaxConnect for operators renting more than 14 days/year. State excise tax + community impact fee in some towns. Boston requires registration + certificate of occupancy. Cape Cod/Islands highly seasonal.
Major City Rules
3 cities tracked
Boston
Moderate
Registration required, certificate of occupancy, owner/investor permits available
Cambridge
Moderate
Business registration, state excise tax
Provincetown
Moderate
High demand seasonal market, permit required
Housing Market Data — US Census ACS
ACS 5-Year 2022
2,999,314
Total Housing Units
8.6%
Vacancy Rate
62.4%
Owner-Occupied
37.6%
Renter-Occupied
118,461
Seasonal/Vacation Units
3.9%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.