Short-term rental & Airbnb taxes in Boston, MA (2026)
Short-term rental guests in Boston pay roughly 17.95% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| Tax | Rate | Who collects |
|---|---|---|
| Massachusetts state room occupancy exciseApplies to short-term rentals statewide since July 1, 2019 (14-day-or-fewer annual rentals exempt with DOR declaration). Intermediaries such as Airbnb collect and remit for platform bookings; hosts taking direct bookings must register with DOR (MassTaxConnect) and remit themselves. | 5.7% | platform |
| City of Boston local option room occupancy exciseBoston's local option rate is 6.5% (higher than the 6% cap for other municipalities), effective July 1, 2019 per the DOR Division of Local Services databank. Platform-collected for intermediary bookings; otherwise host-remitted. | 6.5% | platform |
| Convention Center Financing FeeApplies in Boston, Worcester, Cambridge, Springfield, West Springfield, and Chicopee. Platform-collected for intermediary bookings. | 2.75% | platform |
| Community impact fee (short-term rentals)Boston adopted the 3% community impact fee effective July 1, 2019, and opted to apply it both to professionally managed units and to STRs within owner-occupied 2-3 family dwellings (per DLS databank flags) — so it chiefly hits Owner-Adjacent rentals, since investor units are banned. Platform-collected for intermediary bookings. Total possible lodging tax burden: 14.95%-17.95%. | 3% | platform |
What will guests pay on a Boston stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Boston occupancy tax calculator
| Gross rent | $450.00 |
| Massachusetts state room occupancy excise (5.7%)· usually collected by platform | $25.65 |
| City of Boston local option room occupancy excise (6.5%)· usually collected by platform | $29.25 |
| Convention Center Financing Fee (2.75%)· usually collected by platform | $12.38 |
| Community impact fee (short-term rentals) (3%)· usually collected by platform | $13.50 |
| Total tax (17.95%) | $80.78 |
| Guest pays | $530.78 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 10, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Boston and your booking platform.