As an Airbnb host, it’s important for you to understand your local laws. We provide a platform and marketplace, but we don’t provide legal advice. Even so, we want to share some info to help you understand laws and other rules that relate to short-term rentals in Boston. The information in this article isn’t exhaustive, but it should help you start your research on local laws. If you have questions, contact the Boston Licensing Board, Inspectional Services Department, or other city agencies directly, or consult a local lawyer or tax professional.
Anyone who hosts short-term stays (28 days or less) in Boston is required to register as a short-term rental operator with the city. If you host in Boston, you’ll need to complete both the Boston registration requirements and the Massachusetts Department of Revenue requirements in order to comply.
To prove the property is your primary residence, you’ll need to submit two of the following:
Once you receive your short-term rental license, apply for a business certificate from the City Clerk’s office via mail or in person. You’ll need to get the signature on your application notarized, which can be done at the City Clerk’s Office. You may continue hosting while your business certificate is pending.
To get a business certificate, you need:
The fee depends on your specific short-term rental unit type:
The Boston Zoning Code provides guidance for regulation of uses in Boston neighborhoods. Consult Article 2 of the Zoning Code to determine whether your listing might implicate any zoning definitions. Important definitions include "use," "accessory use," "dwelling," "lodging house," "boarding house," and "family."
The City of Boston excise and convention center taxes (together known as room occupancy taxes) may apply to your listing. Refer to the Massachusetts Room Occupancy Tax Guide for more details. In addition, the Massachusetts excise tax may also apply. Refer to Section 64G(3) of the State Tax Code.
As of July 1, 2019, Massachusetts state law requires certain intermediaries to collect and remit these taxes to the appropriate parties. As a result, Airbnb will collect and remit these taxes for short-term rental hosts in Boston. In addition, Massachusetts state law requires that you register with the State’s Department of Revenue–you can learn more here.
It's also important to understand and abide by other contracts or rules that bind you, such as leases, condo board or co-op rules, HOA rules, or rules established by tenant organizations. Please read your lease agreement and check with your landlord if applicable.
We are committed to working with local officials to help them understand how Airbnb benefits our community. Where needed, we will continue to advocate for changes that will allow regular people to rent out their own homes.