What is the Massachusetts state lodging tax rate?

5.7% statewide. Massachusetts has the most layered lodging tax in New England: 5.7% state room occupancy excise, plus a local-option tax up to 6%, plus a 2.75% Cape Cod & Islands Wastewater fund tax in 15 specific towns, plus a Community Impact Fee up to 3% in towns that adopt it. Boston is at 14.45% combined. STRs are taxable as of the 2019 expansion law (Ch. 337); previously only properties with 4+ rentable units qualified. Both major platforms collect for the state and most local-option towns, but the Community Impact Fee is often left to the host.

Do Airbnb and Vrbo collect Massachusetts lodging tax for me?

Airbnb and Vrbo collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

What's the local add-on range in Massachusetts?

Cities and counties may add 0% to 6% on top of the state rate.

Where can I see the official source?

The authoritative source is the Massachusetts Department of Revenue at https://www.mass.gov/dor. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

Massachusetts Lodging Tax Calculator

How Massachusetts lodging tax works

Massachusetts has one of the most layered STR tax structures in the country. Four components can stack on a single short-term rental stay:

5.7% state room occupancy excise — applies to all stays of 31 days or less.
Local option excise — cities and towns may add up to 6%.
Community impact fee — 3% additional in any city/town that adopts it (currently many Cape towns plus Boston).
Cape Cod & Islands Water Protection Fee — 2.75% in Barnstable, Dukes, and Nantucket Counties.

Effective rates in the top markets:

Boston: 5.7% state + 6% local + 3% community impact = 14.7%
Cape Cod / Barnstable County (e.g., Falmouth): 5.7% state + 6% local + 3% community impact + 2.75% water = 17.45%
Nantucket: 5.7% state + 6% local + 3% community impact + 2.75% water = 17.45%
Martha’s Vineyard / Dukes County: 5.7% state + 6% local + 3% community impact + 2.75% water = 17.45%
Berkshires (Lenox, Stockbridge): 5.7% state + 6% local = 11.7%
Worcester: 5.7% state + 6% local = 11.7%

Platform collection

Airbnb and Vrbo collect and remit the entire stack (state excise + local + community impact + Cape & Islands fee) as marketplace facilitators in Massachusetts. The state’s 2019 STR law made platforms the default collector.

The Massachusetts Department of Revenue publishes the marketplace-facilitator confirmation. Coverage is comprehensive.

What this means in practice

For platform bookings — all four layers are collected and remitted for you. You don’t file the excise.
For direct bookings — you must register with the MA DOR as a room occupancy excise filer, collect all applicable layers, and file monthly (or quarterly if under $1,200/year liability). Every direct booking creates an obligation.
The 31-day exemption is strict. A stay of exactly 31 nights is exempt; a stay of 30 nights is taxed. Many hosts get this wrong.
STR registration is required. Massachusetts maintains a state STR registry. Every property must be registered annually regardless of platform; tax collection by the platform does NOT replace registration.
Cape towns are strict. Several towns (Truro, Wellfleet, Provincetown) have additional permit requirements that can shut down a listing if lapsed.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Set the local add-on for your town. Boston ≈ 9% (6% + 3% impact). Cape towns ≈ 11.75% (6% + 3% + 2.75% water). Berkshires ≈ 6%.
Read the effective rate and tax total. Cape rates can land north of 17%.

Source: Massachusetts Department of Revenue and the MA Short-Term Rental Registry. Verified 2026-05-11. Not tax advice — confirm with a CPA or the MA DOR before filing.