State Airbnb laws2026 36 sources cited

Massachusetts Short-Term Rental Laws & Hotel Tax (2026)

Source: AirROI Reviewed by , Founder @ AirROI Rules checked

From 33 official sources, 2 Airbnb help pages and 1 news report. Not legal advice.

The short answer

Massachusetts Airbnb Laws in Brief

At a glance

Massachusetts Short-Term Rental Laws at a Glance

State license required
Yes
Next rule change
Nov 16, 2026

The laws in brief

The rules a Massachusetts host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Massachusetts Short-Term Rental Laws at a Glance
TopicRule
PermitEvery operator registers with the state6,19
Who can hostState law covers owned, rented and second homes1
WhereProvincetown: two units per owner, no corporate owners14
Building rulesLeases and association rules still apply8
Night capTowns may cap nights, licenses and operator classes7
Listing displayPost the certificate and give the number to the platform19,35
PlatformsAirbnb blocks unregistered listings35
SafetyPost fire and shut-off information inside the unit7
Insurance$1,000,000 liability insurance9

Your home

Can You Host an Airbnb in Massachusetts? It Depends on the Home

Whether you can host in Massachusetts turns on whose home it is and whether you live there.

Your own home, rented whole while you're away

Allowed with conditions

A room in your home with you present

Allowed

A second home or investment property you don't live in

Allowed with conditions

A rented apartment (tenant hosting)

Allowed with conditions

A condominium or homeowners association building

Allowed with conditions

Permit

Do You Need a License for Airbnb in Massachusetts?

Yes. Massachusetts hosts need the Certificate of Registration from the Massachusetts Department of Revenue (MassTaxConnect) and the city or town. It costs $0.6,11,12,15,19,22,24,28,30,34,35

Who needs it
Issued by
Valid for
Processing
On listings
Platform checks

Fees

Fees
FeeAmount
State registration (Department of Revenue)Free; register each property on MassTaxConnect.$0
Boston limited share unitRegistration with Inspectional Services, renewed each year.$25
Boston home share or owner-adjacent unitRegistration with Inspectional Services, renewed each year.$200
Cambridge certificate of registrationPaid in full or as $100 a year over five years; an inspection comes first.$500
Somerville registrationPaid at application and each renewal; the certificate expires the following March 31.$250
Provincetown certificate to rentPer unit, valid one year.$750
Chatham rental certificateValid March 1 to February 28.$200
Barnstable rental certificateBoard of Health registration under the rental properties chapter, renewed by December 31.$250

Who qualifies

  • No statewide residency requirement: owned, rented and second homes can register with the state
  • Boston, Cambridge and Somerville: the host must live in the home; Boston also requires the operator to own it
  • Provincetown: two units per owner, none in corporate-owned or income-restricted homes
  • Condominium, association and lease rules still apply

How to apply

  1. Check the town's rules, and your lease, condominium or association documents, before listing.
  2. Register as an operator on MassTaxConnect, add the Room Occupancy Consolidated account, list each property and download the certificate for each (a C followed by 10 digits).
  3. Carry $1,000,000 in liability insurance or rely on a platform that provides it, and tell your home insurer.
  4. Register or apply for a certificate with the city or town where it requires one, and pass any inspection.
  5. Add the state certificate number, and the town number where one is issued, to every listing.
  6. File monthly returns on MassTaxConnect only for rentals booked outside Airbnb.

Applications go through the official application page .

Permit rules

Every operator registers with the state
Post the certificate and give the number to the platform
Airbnb blocks unregistered listings
Platforms and agents must confirm registration
Towns may require their own license and inspections
Boston: annual registration of $25 or $200
Cambridge: $500 certificate valid five years
Barnstable: Board of Health rental registration

Who can host

What Massachusetts Cities and Counties Can and Can't Regulate

State law covers owned, rented and second homes
Leases and association rules still apply
Boston: owner-occupied homes only
Cambridge: live there, three bedrooms, or owner-adjacent
Somerville: primary residence only, 90 nights when away
Provincetown: two units per owner, no corporate owners
Yarmouth: short-term rental zoning expires November 30, 2026

Local rules

Local Rules in Massachusetts's 8 Largest Airbnb Markets

A state license doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are Massachusetts's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.

  1. 1. Boston

    Suffolk County

  2. 2. Cambridge

    Middlesex County

  3. 3. Provincetown

    Barnstable County

  4. 4. Dennis

    Barnstable County

  5. 5. Barnstable

    Barnstable County

  6. 6. Yarmouth

    Barnstable County

  7. 7. Somerville

    Middlesex County

  8. 8. Chatham

    Barnstable County

Taxes

Massachusetts Short-Term Rental Taxes

About 14.45% of the rent and cleaning fees across Cape Cod and in Cambridge (5.7% state, 6% local, 2.75% regional charge); 14.95% in Boston; 11.7% in Somerville and Oak Bluffs; 5.7% where a town has no local tax; up to 3% more on professionally managed units where adopted, for a ceiling of 17.95% in Boston.

Massachusetts Short-Term Rental Taxes
TaxRateCollected by
State room occupancy excise 5.7% of the rent, including cleaning fees and guest fees5.7%19,35Airbnb
Local option room occupancy excise Up to 6% set by each city or town (6.5% in Boston); 6% in Cambridge, Somerville, Provincetown, Dennis, Barnstable, Yarmouth, Falmouth, Chatham and Oak Bluffs—3,21,35Airbnb
Convention center financing fee 2.75% of the rent, in Boston, Cambridge, Worcester, Springfield, West Springfield and Chicopee only2.75%18,19,35Airbnb
Cape Cod and Islands Water Protection Fund excise 2.75% of the rent, in every Barnstable County town (Provincetown, Dennis, Barnstable, Yarmouth, Falmouth, Chatham)2.75%4,19,35Airbnb
Community impact fee Up to 3% of the rent where the town has adopted it, on professionally managed units (and on owner-occupied two- and three-family homes where a second vote applies)3%5,21,35Airbnb

What the host still handles

Operating rules

Operating Rules for Massachusetts Short-Term Rentals

Towns may cap nights, licenses and operator classes
Towns set their own civil penalties
$1,000,000 liability insurance
Tell your home insurer
Post fire and shut-off information inside the unit
Working smoke and carbon monoxide alarms
Lead paint form for homes built before 1978
Rentals of 14 days or fewer a year are exempt from the excise

Fines

How to Avoid Airbnb Fines in Massachusetts

Fines in Massachusetts fall on hosting without the Certificate of Registration, or outside the rules above. With it in hand and the rules followed, none of the fines below apply.

Changes

What's Changed in Massachusetts's Airbnb Rules, and What's Next

3 changes are scheduled after October 20, 2026; the most recent rules are listed first.

  1. December 1, 2026 Upcoming
    Oak Bluffs short-term rental bylaw goes to town meeting
  2. November 30, 2026 Upcoming
    Yarmouth short-term rental zoning bylaw expires
  3. November 16, 2026 Upcoming
    Yarmouth special town meeting
  4. August 19, 2026 Lapsed
    Cambridge petition for a rental night cap lapses
  5. January 1, 2026
    Dennis adopts the community impact fee
  6. August 27, 2025 Lapsed
    Cambridge short-term rental amendments lapse
  7. July 1, 2025
    Provincetown requires short-term rental inspections
  8. July 1, 2025
    Somerville adopts the community impact fee
  9. June 16, 2025 Not in force
    Statewide rental safety inspection bill (S.2736)
  10. April 30, 2024
    Yarmouth allows short-term rentals by right, with a sunset
  11. July 1, 2023
    Chatham requires a rental certificate
  12. April 1, 2023
    Somerville requires registration
  13. January 1, 2023
    Provincetown adds a 3% community impact fee
  14. July 1, 2019
    State registration and room occupancy excise begin

Listing data

What Massachusetts's Listings Show

What officials report

43,400
5000%
239
45

Earnings

What Could a Short-Term Rental in Massachusetts Earn?

The rules shape the numbers: a license that costs $25 a year and taxes of 14.45% that Airbnb adds to guests' bills. For a specific address, the Airbnb calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

Massachusetts Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in Massachusetts?

Yes. Massachusetts has no statewide ban: every operator registers each property with the Department of Revenue and carries $1,000,000 in liability insurance, and each city or town may add its own license, night cap or residency rule.6,7,9

Do I need a permit or license for Airbnb in Massachusetts?

You need a state certificate of registration for every property from the Department of Revenue, and many towns require a local registration or certificate too, including Boston, Cambridge, Somerville, Provincetown, Barnstable and Chatham.15,19,22,23,26,27,30,34

How much does the Massachusetts short-term rental registration cost?

State registration is free. Local fees vary: Boston $25 or $200 a year, Cambridge $500, Somerville $250, Provincetown $750 a year, Barnstable $250 and Chatham $200 a year.12,15,22,24,28,30,35

Can I rent a home I don't live in?

Under state law yes, but towns decide. Boston, Cambridge and Somerville require the host to live in the home, while Cape Cod towns such as Barnstable, Chatham and Provincetown allow second homes, with Provincetown capping an owner at two units.1,14,15,22,23,26,30

Does Airbnb collect hotel or occupancy tax in Massachusetts?

Yes. Airbnb collects and remits the 5.7% state excise, the local option tax, the 2.75% Cape Cod and Islands and convention center charges where they apply, and the community impact fee, so you file returns only for bookings made outside Airbnb.35

What is the total lodging tax on an Airbnb stay in Massachusetts?

It runs from 5.7% where a town has no local tax to about 14.45% on Cape Cod and in Cambridge, 14.95% in Boston, and up to 3% more on professionally managed units where the town adopted the community impact fee.19,21,35

Do I need liability insurance to host in Massachusetts?

Yes. Each operator must carry at least $1,000,000 in liability insurance for every short-term rental unless the booking platform provides equal or greater coverage, and must notify the home insurer.9

What is the fine for operating illegally?

Fines are set by each town: Provincetown can assess a civil penalty of up to $5,000 per violation, Boston fines $100 to $300 a day, Cambridge up to $300 a day and Barnstable up to $300 per violation.11,14,15,24

Is there a limit on how many nights I can host?

State law sets none but lets towns set one. Somerville allows 90 nights a year when the host is away, while Boston allows up to 365 nights for registered owner-occupied units.7,11,26

Can my town ban or restrict short-term rentals?

Towns can limit the number of days, the class of operator and the number of local licenses, require inspections and set penalties, but state law does not let them waive the state registration or the insurance rule.6,7,9

Do I have to register if I rent only a few days a year?

Yes. Even a home rented 14 days or fewer a year must register, and the host claims the exemption from the room occupancy excise by January 15 of that year.2,19

Do I need smoke alarms and a lead paint form?

Yes. Short-term rentals need working smoke and carbon monoxide alarms, and a home built before 1978 needs the state lead paint exemption form given to guests with a child under six.34

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The mass.gov pages, the Division of Local Services rate report and the Boston municipal code on American Legal were read in a browser; the quote check reads only the first part of the long Provincetown General By-Laws PDF, which was read in full with a PDF text extractor.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the Massachusetts Department of Revenue and the city or town has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  1. 1. M.G.L. c. 64G, section 1 (definitions) · Massachusetts Legislature
  2. 2. M.G.L. c. 64G, section 3 (room occupancy excise; 14-day exemption) · Massachusetts Legislature
  3. 3. M.G.L. c. 64G, section 3A (local option excise) · Massachusetts Legislature
  4. 4. M.G.L. c. 64G, section 3C (Cape Cod and Islands Water Protection Fund excise) · Massachusetts Legislature
  5. 5. M.G.L. c. 64G, section 3D (community impact fee) · Massachusetts Legislature
  6. 6. M.G.L. c. 64G, section 6 (certificate of registration) · Massachusetts Legislature
  7. 7. M.G.L. c. 64G, section 14 (local regulation of operators) · Massachusetts Legislature
  8. 8. M.G.L. c. 64G, section 15 (association and lease restrictions) · Massachusetts Legislature
  9. 9. M.G.L. c. 175, section 4F (liability insurance for short-term rentals) · Massachusetts Legislature
  10. 10. Chapter 337 of the Acts of 2018: An Act Regulating and Insuring Short-Term Rentals · Massachusetts Legislature
  11. 11. Boston Municipal Code 9-14: Short-Term Rentals · City of Boston (American Legal Publishing)
  12. 12. Ordinance No. 2023-01: Short-Term Rentals · City of Somerville City Council
  13. 13. Part XII, Article 5: Habitations for Rent Regulation · Town of Provincetown Board of Health
  14. 14. General By-Laws, section 13-10: Prohibitions Related to Short-Term Rental of Residential Properties · Town of Provincetown
  15. 15. Chapter 170: Rental Properties · Town of Barnstable
  16. 16. Zoning Bylaw: Short-Term Rentals (Section 418) · Town of Yarmouth
  17. 17. Bill S.2736: An Act relative to the Maggie Hubbard rental safety act · Massachusetts Legislature
  18. 18. M.G.L. c. 64G, section 3B (convention center financing fee) · Massachusetts Legislature
  19. 19. Room Occupancy Excise Tax · Massachusetts Department of Revenue
  20. 20. What do we know about seasonal homes and short-term rentals? · Massachusetts Executive Office of Housing and Livable Communities
  21. 21. Room Tax and Impact Fee Effective Dates and Rates · Massachusetts Department of Revenue, Division of Local Services
  22. 22. Short-Term Rentals · City of Boston Inspectional Services Department
  23. 23. Register a Short-Term Rental · City of Cambridge Inspectional Services
  24. 24. Short-Term Rental Guide · City of Cambridge Inspectional Services Department
  25. 25. Past Zoning Amendments Not Adopted · City of Cambridge Community Development Department
  26. 26. Short-Term Rental Policy · City of Somerville
  27. 27. Renter/Rental Certificate Information · Town of Provincetown
  28. 28. Application for Certificate to Rent · Town of Provincetown
  29. 29. Barnstable Short-Term Rental Information Page · Town of Barnstable Planning and Development
  30. 30. Short Term Rental Registration Certificate · Town of Chatham Health Division
  31. 31. Rental/Housing Program · Town of Yarmouth
  32. 32. Short Term Rental Fact Sheet - Updated · Town of Dennis Health Department
  33. 33. Rental Occupancy Certificates · Town of Dennis Health Department
  34. 34. Massachusetts · Airbnb Help Center
  35. 35. Occupancy tax collection and remittance by Airbnb in Massachusetts · Airbnb Help Center
  36. 36. Short-Term Rental Bylaw Heads to Oak Bluffs Town Meeting · The Vineyard Gazette