Whether you’ve been renting your property short-term for years or you’re a brand-new owner diving in for the first time, the regulations and permitting requirements can feel overwhelming. With new local rules being added on top of the existing state regulations and registration process, it can be challenging to keep everything straight and ensure you’re in full compliance.

Rest assured — Team Fisher is here to help.

Below, you’ll find a breakdown of the state registration process and regulations, along with an overview of the similar (but importantly, different!) local permitting requirements and additional rules. Our goal is to guide you through each step so that you, along with all of us here at Fisher, can continue to rent responsibly and respectfully in accordance with all applicable regulations.

Massachusetts Registration Process & Regulations

• This registration requirement went into effect in 2019
• Owners need to register just once via Mass Tax Connect (MassTaxConnect) (this is unlike the Town of Nantucket local registration, which is required annually)
• There is no fee for the owner’s registration
• Once registered, owners will receive a Certificate of Registration
• Owners must send all intermediaries (firms they rent their home(s) through) a copy of their certificate and post it inside their rental property
• This registration certificate enables us to collect the short-term rental taxes from the tenant and pay them to the state on the owner’s behalf on a monthly basis
• The current tax is 11.7% (5.7% State + 6% Town) or 14.7% (5.7% State + 6% Town + 3% Community Impact Fee to Town) for “Professionally Managed Properties.”
• Nantucket adopted the optional 3% Community Impact Fee during a town meeting in 2024. This fee is added to the current State and Local Room Occupancy Tax for leases at “Professionally Managed” STR units as of October 1, 2024.
• If you own and register with the State two or more STR units under the same individual/entity name (and they are not located within your primary residence), they are considered Professionally Managed and the Community Impact Fee would apply (total tax rate of 14.7% to your tenants)
• Properties rented for 14 days or less total per year are exempt from the STR taxes *(you must claim this exemption annually on MassTaxConnect by January 15th)
• For leases that are 32 days or longer, the STR taxes do not apply
• If you rent through Fisher Real Estate, we will submit state reporting and the taxes on your behalf. If you choose to rent directly to a tenant, you are responsible for the reporting and payment to the state.

How to Claim the 14-day tax exemption (This is not related to your income tax exemption, only the STR tax exemption):

1. Log in to MassTaxConnect
2. Go to Room Occupancy Tax > View My Properties
3. Select the property > choose Renew/Claim 14-Day Exemption (you must do this annually by January 15th)
4. Confirm and Submit
5. Save/Print your confirmation
6. Email your confirmation to your Fisher agent or to info@fishernantucket.com

Local Registration Process & Regulations:

• In September 2022, the Town of Nantucket approved new short-term rental regulations as well as a local registration requirement. The online registration system went live in March 2024, and enforcement began in 2025.
• Owners need to register via the GovOS portal (Town of Nantucket STR Permit Registration Portal)
• You will need your state certificate number in order to register locally, so be sure to complete your state registration first
• Owners need to register EACH YEAR with the Town of Nantucket
• Registrations expire annually on October 31st
• The current fee for the local registration is $250.00 per year
• You must have a valid (unexpired) Nantucket Rental Permit in order to advertise your rental property and/or execute a short-term lease
• After you apply for your permit, the Town will review your application to ensure it meets current regulations. If approved, you will receive an email and will need to log back in to print and save your permit.
• After you have your permit, please send it to your Fisher agent or to info@fishernantucket.com so that we can update our records.

As an owner, what are you responsible for?

• Registering with the state and the Town of Nantucket
• Sharing your certificate and permit with all real estate offices and other agencies you choose to rent your property through
• The local regulations and requirements are a bit more cumbersome and require the owner to be responsible for most of the reporting
• Owners are responsible for submitting quarterly reports. The Town will issue a new link each quarter via email, which will require reporting of the rental home address, unit type, nights rented, advertising platforms utilized, and owner contact • information.

Is it possible that new regulations will be added?

• Regulations concerning Short-Term Rentals are frequently debated at town meetings and are subject to modification at any time by the Nantucket Board of Health. Property owners should monitor local news outlets, such as The Current and the Inquirer and Mirror, and subscribe to our newsletter for timely updates. (Subscribe to our Newsletter).

Helpful Links:

MassTaxConnect (where you will go to register your STR and receive your Certificate for the state of Massachusetts)

Room Occupancy Excise Tax | Mass.gov (where you can find detailed information and definitions of the various Room Occupancy rules, regulations, and taxes associated at the state level)

How to Register As An Operator with MassTaxConnect | Mass.gov (where you can find detailed instructions on how to register with the state of Massachusetts on MassTaxConnect)

Local STR Regulations | Nantucket, MA – Official Website (where you can find detailed regulations that have been put into place at the local level)

Town of Nantucket STR Permit Registration Portal (This is where you will log in if you already have an account and need to renew or create an account if you haven’t registered with the town yet)

Town of Nantucket STR Registration Tutorial Video (Helpful Tip: Fast Forward 10 minutes 45 seconds to get to the actual registration walk-through)

I’m here to help.

If you’re unsure how these requirements apply to your property—or just want a second set of eyes—please don’t hesitate to reach out to me directly or email info@fishernantucket.com

I’m happy to walk through the process with you and answer any questions along the way.

For more Nantucket stories visit our blog at Fisher Real Estate.