Massachusetts Rental / transient occupancy tax

Rental / transient occupancy tax in Massachusetts

Massachusetts imposes a 5% state room occupancy excise on hotels, B&Bs and short-term rentals (with a small exemption for short-term rentals offered 14 days or less a year); local excises may add to it. Statute text: "An excise shall be imposed upon the transfer of occupancy of a room or unit in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel by an operator at the rate of 5 per cent of the total amount of rent for each such occupancy" (Mass. G.L. c. 64G, § 3).

Verified Source: Mass. G.L. c. 64G, § 3 · last checked 2026-10-16