Short-Term Rental Laws in Boston, Massachusetts

Boston's 2018 ordinance (effective January 2019) restricts STRs to the operator's primary residence. Three license types: Home Share Unit (host present), Owner-Adjacent Unit (host in a different unit of the same 2-3 family building), and Owner-Occupied Unit (host away, but property is primary residence). Investor-owned non-primary-residence STRs are prohibited citywide. Income-restricted units, units in buildings with code violations, and units subject to certain rent-control or affordable-housing covenants are categorically excluded. Boston's STR market shrunk by ~60% post-ordinance.

Boston zoning is broadly permissive — STR is allowed in most residential and mixed-use zones provided the primary-residence + license-type tests are met. The binding gate is the primary-residence requirement, not zoning. Many condo and co-op buildings have additional anti-STR covenants. Multi-family buildings require building-owner written consent. The neighboring cities (Cambridge, Somerville, Brookline) have their OWN frameworks — Cambridge has tighter restrictions; Somerville requires registration with a similar primary-residence test; Brookline operates under MA state-law-only with minimal local layer.

Operators must hold a short-term rental permit before listing. See the official permit portal.

STRs are limited to the operator's primary residence.

Boston Inspectional Services Department (ISD) administers the STR Registration program with annual renewal. Application requires proof of primary residence (DL + voter registration + utility bills + federal tax return), proof of insurance, designated 24/7 local responsible-party contact, life-safety inspection, and (for multi-family) building-owner written consent. Operating without registration: $300+ per day per violation. ISD aggressively cross-references Airbnb/Vrbo listings against the registry. Platforms are required to display the Boston STR Registration Number on listings; non-compliant listings face removal under ISD enforcement.

Combined short-term lodging tax in Boston is approximately 17.450% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

MA State room occupancy excise 5.7% + Boston local option 6% + Boston convention center finance fee 2.75% + community impact fee 3% — combined ~17.45% on transient lodging

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.