MA Short Term Rental Tax

Below is a quick guide on the new 2019 Short Term Rental Tax.  For more information visit on this tax, click here.

MA Short Term Rental Tax

New Massachusetts Lodging Tax was passed in December 2018 and is effective as of 2019.

 

Law Effect Date

Stays that start July 1, 2019 if a lease is entered into after January 1, 2019.

 

Requirements

The new law includes short-term rental of any property, as well as hotels and motels. Massachusetts is one of the last states to adopt this type of tax. The tax applies to all rentals for a period less than or equal to 31 days, regardless of intended use.

 

Tax Rate:  Overall 5.7%

Local Town taxes

Aquinnah: 4%, 

Chilmark 4%,

Edgartown 4%, 

Oak Bluffs 6%

Vineyard Haven 6%

West Tisbury 0%

 

2019 Rentals Currently Booked

If you have booked your rental before December 2018 you should be exempt.  Any for stays after July 1, booked on or after January 1 will not be exempt. 

 

What is Taxed?

The tax is imposed on the total rent including services, cleaning charges or other charges on the renter.  Fees that can be refunded are not taxed.