Massachusetts lodging tax on Airbnb
Verdict for Massachusetts
- Airbnb collects
- State room occupancy excise, local room occupancy excise, and the local fees its page lists, on short-term rentals of 31 nights or fewer
- You may still owe
- Registration with the Massachusetts Department of Revenue; taxes on bookings made off Airbnb
Researched from Airbnb's Massachusetts tax page (article 2587) and Massachusetts Department of Revenue room occupancy excise guidance (including TIR 19-3). Airbnb's US page uses 31 nights for short-term rentals and 90 nights for professional listings, matching the Department; some localized copies of the page may show 30/89 nights, which was not confirmed. Department pages also disagree on the monthly return due date (20th vs 30th day after the month). Not yet confirmed by a person; check your city or town before filing.
Tax layers
State room occupancy excise
Reported- Rate
- 5.7%
- Applies to
- Short-term rental occupancies of 31 consecutive days or less (90 days or less for other accommodations); Airbnb applies it to the listing price plus cleaning and guest fees
- Airbnb collects
- Yes
- Where to register
- Massachusetts Department of Revenue (MassTaxConnect)
- Source
Local room occupancy excise
Reported- Rate
- Up to 6% (6.5% for Boston), set by each city or town
- Applies to
- Same occupancies as the state excise, in cities and towns that adopt it
- Airbnb collects
- Yes
- Where to register
- —
- Source
Community impact fee
Reported- Rate
- Up to 3%
- Applies to
- Short-term rentals only, in cities and towns that adopt it, where the operator has more than one property in that locality or rents an owner-occupied 2 or 3 family house
- Airbnb collects
- Yes
- Where to register
- —
- Source
Cape Cod and Islands Water Protection Fund excise
Reported- Rate
- 2.75%
- Applies to
- Occupancies in participating Cape Cod and Islands communities
- Airbnb collects
- Yes
- Where to register
- —
- Source
Convention center financing fee
Reported- Rate
- 2.75%
- Applies to
- Occupancies in certain cities
- Airbnb collects
- Yes
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State room occupancy exciseReported | 5.7% | Short-term rental occupancies of 31 consecutive days or less (90 days or less for other accommodations); Airbnb applies it to the listing price plus cleaning and guest fees | Yes | Massachusetts Department of Revenue (MassTaxConnect) | |
| Local room occupancy exciseReported | Up to 6% (6.5% for Boston), set by each city or town | Same occupancies as the state excise, in cities and towns that adopt it | Yes | — | |
| Community impact feeReported | Up to 3% | Short-term rentals only, in cities and towns that adopt it, where the operator has more than one property in that locality or rents an owner-occupied 2 or 3 family house | Yes | — | |
| Cape Cod and Islands Water Protection Fund exciseReported | 2.75% | Occupancies in participating Cape Cod and Islands communities | Yes | — | |
| Convention center financing feeReported | 2.75% | Occupancies in certain cities | Yes | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Massachusetts room occupancy tax?
- Yes. Airbnb's Massachusetts tax page says guests pay the 5.7% state excise and the local excise on short-term rental reservations of 31 nights and shorter, plus the Cape Cod and Islands Water Protection Fund excise, convention center financing fee and community impact fee where they apply.
- Do I still need to register?
- The Massachusetts Department of Revenue says every short-term rental operator must register through MassTaxConnect. If the property is rented for 14 days or less in a calendar year and the operator says so at registration, no tax needs to be collected.
- Are long stays taxed?
- The Department says no excise is imposed when a short-term rental occupancy lasts more than 31 consecutive calendar days, or more than 90 consecutive calendar days for other accommodations.
Sources
- Occupancy tax collection and remittance by Airbnb in Massachusetts (Tier 1, Airbnb Help Center)
- Room Occupancy Excise Tax (Tier 1, Massachusetts Department of Revenue)
- TIR 19-3: Changes to the Room Occupancy Excise in An Act Regulating and Insuring Short-Term Rentals (Tier 1, Massachusetts Department of Revenue)
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General information, not tax advice. Confirm with your state or a tax professional.