Short-Term Rental Laws in Nantucket, Massachusetts

Nantucket is one of the most STR-economy-dependent jurisdictions in the country — the island's housing stock is dominated by seasonal second-homes operated as STRs. The MA 2018 state law + Town's implementing bylaw require registration + Cape & Islands fund + 6% local option but the framework is otherwise broadly permissive. Recurring local debate about STR caps and density limits has not yet produced binding restrictions; track Nantucket Select Board agendas for proposed ordinance changes. The Historic District Commission's extensive purview over exterior changes is the more consequential regulatory layer in practice.

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

Nantucket Health Department + Building Department administer STR registration with annual renewal and life-safety inspection. Application requires MA DOR Operator Certificate, proof of insurance, designated 24/7 local responsible-party contact within reasonable distance (challenging on an island — most operators use professional management), life-safety certification, posted occupancy + parking plan, and Historic District Commission approval for any exterior changes. The Cape & Islands water protection fund (2.75%) is collected by MA DOR. Operating without registration: per-day fines + back-tax + island-specific enforcement (small community; non-compliance becomes visible fast).

Combined short-term lodging tax in Nantucket is approximately 14.450% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

MA State room occupancy excise 5.7% + Nantucket local option 6% + Cape & Islands water protection fund 2.75% — combined ~14.45% on transient lodging

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