Boston Short-Term Rental Regulations

Last verified: 2026-04-04
TL;DR
Boston requires Limited Share Unit Registration ($25). 2 permit types available — see below for eligibility by type. Combined tax rate is 14.95%. No annual day limit, but each stay must be 28 days or fewer per stay.
Key Requirements at a Glance
Permit ✓ Required — Limited Share Unit Registration ($25) — See below for other permit types
Primary Residence ✓ Required
Annual Day Limit No limit — 28 days or fewer per stay
Tax Rate 14.95%
Max Penalty $300 per violation (ineligible unit); $100/day for operating without registration
Insurance Not required

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Which permit type applies to you?

Limited Share Unit Registration

FeeAmount
Initial cost$25
Renewal$25 / 1 year

The property must be your primary residence. This means investment properties are not eligible for this permit type.

Home Share Unit Registration

FeeAmount
Initial cost$200
Renewal$200 / 1 year

The property must be your primary residence. This means investment properties are not eligible for this permit type.

Application Process

Apply online via ISD; provide local contact info; registration number displayed on all listings; valid January 1 through December 31

Note: Document requirements vary by permit type. See individual permit sections above for eligibility details.

Tax Obligations

TaxRateAuthority
Massachusetts State Room Occupancy Excise 5.7% Massachusetts Department of Revenue
Boston Local Room Occupancy Excise 6.5% City of Boston
Convention Center Funding Tax 2.75% City of Boston

Combined rate: 14.95% of gross rental income.

Collection: Intermediaries (booking platforms) collect and remit on behalf of operators; operators also required to register with DOR on MassTaxConnect

Filing: Monthly; due on or before the 30th day following the represented month; file via MassTaxConnect

Rental Limits

Boston does not impose an annual cap on the number of nights you can rent. Each individual stay must be 28 days or fewer per stay.

Occupancy & Density Limits

Limited Share: max 3 bedrooms or 6 guests (whichever less); Home Share: max 5 bedrooms or 10 guests (whichever less)

Zoning & Restrictions

Owner-occupied primary residences only; eligible in condominiums, single-family, two-family, and three-family buildings; owner must occupy all units in multi-unit buildings

Insurance & Safety

Safety & Operating Requirements

Penalties for Non-Compliance

$100 per violation per day for operating without registration or while suspended; $300 per violation for offering an ineligible unit

Platform Requirements

Compliance Checklist

Follow these steps to legally operate a short-term rental in Boston:

  1. Determine your permit type. Boston has 2 permit types. Identify which applies to your property (Limited Share Unit Registration, Home Share Unit Registration).
  2. Meet safety requirements. Post fire safety signage. No outstanding building, sanitary, zoning, or fire code violations. Local contact able to respond in person within 2 hours.
  3. Apply for your STR permit. Submit application + $25 fee. See permit types above to determine which applies.
  4. Register for tax accounts. Set up hotel occupancy tax accounts with the city tax authority.
  5. Display your permit number. Include your permit/license number in all listings and advertisements.
  6. Collect and remit taxes. 14.95% on all bookings.
  7. Renew annually. $25 renewal fee.

Official Sources

  1. Short-Term Rentals - Boston.gov
  2. Short Term Rental Registration - City of Boston Online Permits and Licenses
  3. An Ordinance Allowing Short-Term Residential Rentals in the City of Boston
  4. 9-14 Short-Term Residential Rentals - City of Boston Code of Ordinances
  5. 9-14.3 Short-Term Residential Rentals in the City - City of Boston Code of Ordinances
  6. Room Occupancy Excise Tax - Mass.gov
  7. 9-14.9 Penalties - Boston Municipal Code