What is the TOT tax rate in Boston?

**5.7% TOT** is the current tax rate for short-term rentals in Boston. Hosts are responsible for collecting this tax from guests and remitting it to the city. Keep in mind that the total tax rate is approximately 14.45%, including state and local fees. Airbnb may automatically collect a portion of this tax.

Are short-term rentals allowed in Boston?

**Yes**, short-term rentals are allowed in Boston, but with significant restrictions. You need to live in the home you are renting for at least 9 months of the year, as investor-owned secondary units are strictly prohibited. Ensure you comply with all requirements to avoid penalties and maintain your license.

Do I need to live in my property to rent it on Airbnb in Boston?

**Yes**, you must live in the property you are renting out for at least nine months of the year to comply with Boston's short-term rental regulations. The city requires that the unit be your primary residence. Investor-owned or secondary units are not eligible for short-term rental permits.

How much does an STR permit cost in Boston?

**$200** is the annual fee for a Short-Term Rental License in Boston. You need to renew this permit every year with the city's Inspectional Services Department to legally operate your short-term rental. Make sure to apply for the permit well in advance of hosting guests.

Boston, MA Short-Term Rental Laws &...

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Summary

Boston enforces some of the strictest short-term rental laws in the US, mandating that all units must be the host's primary residence. Investor-owned secondary units are strictly prohibited, and all hosts must register annually with the Inspectional Services Department.

Restriction Level

⛔

Strict

Score: 81 (lenient)

Why this classification:

•Primary residence required
•Owner-occupied required
•Standard permit fee: $200
•Limited to 1 property per owner
•Permit required
•Reporting required
•Tenants can host

In Plain English

To host an Airbnb in Boston, you must live in the home you are renting for at least 9 months of the year. You cannot rent out a second home or investment property. You must first get a business certificate from the City Clerk, then register with the state for taxes, and finally apply for a $200 annual permit from the city. Be aware that the total tax rate is approximately 14.45%, including state and local fees.

At a Glance

Permit Required

Yes

Night Limit

365/year

Primary Residence

Required

Total Tax Rate

0.1%

Permit Fee

$200

Processing Time

2-4 weeks

7 Things Hosts Often Miss

1.Primary residence is strictly defined as living there for 9+ months annually.
2.Investor-owned 'secondary' units are completely illegal for short-term rental.
3.Tenants may host but MUST have written permission from the landlord.
4.Total tax is a stack: 5.7% (State) + 6.0% (Local) + 2.75% (Convention Center) = 14.45%.
5.Units in buildings with code violations cannot be registered.
6.The permit number must be displayed in the listing description.
7.You can only host one unit at a time as a 'Home Share'.

Regulation Details

Eligibility(11)

•Boston: Investor-owned units and secondary homes are strictly prohibited from short-term rental use.
•Boston allows STRs in the following property types: Single-family, Two-family, Three-family, Condominiums.
•Boston requires that the property be the host's primary residence. Primary residence is defined as: Operator must live in the unit (or building for owner-adjacent) for at least 9 months a year.

Requirements(16)

•Boston: A City of Boston Business Certificate is required in addition to the STR registration.
•Boston: Hosts must report their rental activity per-booking to the city, even if platforms collect taxes.
•Boston requires liability insurance for STR hosts. Minimum coverage: 1,000,000. Proof of liability insurance coverage specific to short-term rental activity.

Application Process(9)

•Boston STR permit - Step 1: Verify Eligibility. Ensure the property is your primary residence (occupy 9+ months/year) and is an eligible unit type (single-family, condo, or 2-3 unit building you own entirely). Time: 1 day.

Fees & Costs(2)

•Boston: Hosts must notify all abutters (neighbors within 300 feet) of their intent to operate an STR.
•Boston charges a registration fee of $200 (annual). Extended/additional fee: $25 (Fee is $25/year for Limited Share units; $200/year for Home Share and Owner-Adjacent units.).

Taxes(2)

•Boston charges a Room Occupancy Excise (Local Option + Convention Center) of 9.25%. This applies to stays under 28 days. Platforms like Airbnb collect and remit this tax. Note: Airbnb and Vrbo generally collect state and local excise taxes; hosts must still verify registration status.
•Massachusetts has a state sales tax of 5.7% that applies to STR rentals.

Limits & Restrictions(7)

•Boston occupancy calculation: Limited Share: max 3 guest bedrooms or 6 guests; Home Share: max 5 bedrooms or 10 guests.. Count your bedrooms to determine your max guest limit.
•Boston enforces quiet hours: 11:00 PM to 7:00 AM.
•Boston: The maximum rental period is 27 consecutive nights; 28 nights or more is considered long-term.
•Boston limits STRs to 365 nights per year. This applies to all rentals.

Safety Requirements(1)

•Boston requires the following safety measures for STRs: smoke detectors, CO detectors, fire extinguisher, posted maximum occupancy, posted emergency contact, Floor plan showing exits and safety equipment location, 24/7 emergency contact available within 2 hours response time.

Penalties(4)

•Boston: Operating an STR in a rent-controlled unit can result in permit denial and fines. Units subject to rent control or housing subsidies are ineligible for STR use.

Exemptions(3)

•Boston: Rentals of 30+ days are generally NOT considered short-term rentals and may be exempt from STR regulations (but may have other requirements).
•Boston exempts the following from STR regulations: long-term rentals (30+ days), extended stays, Licensed B&Bs, Hotels/Motels, Stays over 28 days.
•Boston: If you are present during the guest's stay (hosted rental), night caps may not apply to you.

0.1% total tax

Boston

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Summary

Restriction Level

Why this classification:

In Plain English

At a Glance

7 Things Hosts Often Miss

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Regulation Details

Eligibility(11)

Requirements(16)

Application Process(9)

Fees & Costs(2)

Taxes(2)

Limits & Restrictions(7)

Safety Requirements(1)

Penalties(4)

Exemptions(3)

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Step-by-Step Application Guide

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Frequently Asked Questions

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Boston

Gold Standard Verification

Summary

Restriction Level

Why this classification:

In Plain English

At a Glance

7 Things Hosts Often Miss

Step-by-Step Application Guide

Upgrade to Pro

Frequently Asked Questions

1Do I need a permit for short-term rentals in Boston?

2What is the TOT tax rate in Boston?

3Are short-term rentals allowed in Boston?

4Do I need to live in my property to rent it on Airbnb in Boston?

5How much does an STR permit cost in Boston?

Related Content

Other Massachusetts Markets

Lenox

Edgartown

Stockbridge

Amherst