Short-Term Rental Laws in Provincetown, Massachusetts

Provincetown is the Outer Cape's tourism hub with one of MA's STR-densest markets (~30% of housing stock estimated to be STR-active during summer season). The 2018 MA state STR law + Town's 2019 implementing bylaw require registration + life-safety inspection. Provincetown also imposes the 3% Community Impact Fee on "professionally managed" STRs (broadly: any operator with 2+ STR units in town, or any non-owner-occupied STR managed by a property manager). The fee revenue funds affordable housing initiatives.

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

Provincetown Health Department + Building Department jointly administer STR registration with annual renewal. Application requires MA DOR Operator Certificate, proof of insurance, designated 24/7 local responsible-party contact, life-safety inspection (smoke/CO/fire extinguisher, egress, occupancy), and posted occupancy + parking plan. The 3% Community Impact Fee on professionally-managed STRs is significant — verify management classification carefully (owner-managed single-unit operators avoid the fee). MA DOR collects state + local option + Cape & Islands + Community Impact via MassTaxConnect. Operating without registration: per-day fines + back-tax.

Combined short-term lodging tax in Provincetown 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% + Provincetown local option 6% + Cape & Islands water protection fund 2.75% + Provincetown community impact fee 3% on professionally-managed STRs — combined ~14.45–17.45% on transient lodging depending on management classification

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