Nantucket short-term rental registration guide
Get the Massachusetts state certificate first, then apply for the Town of Nantucket annual certificate.
Property address
Operator
Massachusetts certificate #
Nantucket certificate #
Prepared / updated
- 1State certificate — not complete
- 2Town certificate — not complete
- 3Post both — not complete
Checking whether progress can be saved…
0 of 12 checklist items complete
Does this apply?
15+ rental days
Register the unit. Get the state certificate, then the Town certificate.
14 or fewer days
This is not a Town STR for that calendar year. Still register with Massachusetts and claim or renew the state 14-day exemption by January 15. If you later exceed 14 days, tax may be due for the earlier days.
Stays over 31 days
If every stay is more than 31 consecutive days, this guide does not apply.
Registration is not permission. Check zoning, deed, condominium, septic, and property-specific orders before advertising.
Step 1 · Massachusetts
Get the state certificate in MassTaxConnect
Register each property even when a booking platform will collect and remit the tax.
- Use the person or entity that operates the rental for the filing.
- Use an existing Massachusetts tax logon when you already have one.
- Choose the account for rental activity beginning July 2019 and after.
- Massachusetts issues a separate Certificate of Registration for each property.
Who should register as the operator?
For jointly owned property, one owner registers as the operator; do not register every co-owner. If a separate entity owns the property, use that entity as the operator. A new individual logon may require a Social Security number and information from a recent Massachusetts return.
Who should register as the operator?
For jointly owned property, one owner registers as the operator; do not register every co-owner. If a separate entity owns the property, use that entity as the operator. A new individual logon may require a Social Security number and information from a recent Massachusetts return.
MassTaxConnect: https://mtc.dor.state.ma.us/mtc/_/
State instructions: https://www.mass.gov/info-details/room-occupancy-excise-tax
Step 2 · Town of Nantucket
Apply for the annual Town certificate
The Town’s current registration system launched October 1, 2026. The annual fee is $250 per dwelling unit, and the renewal deadline is November 1.
- Check eligibility and property-specific restrictions before accepting bookings.
- Complete one application for each qualifying dwelling unit.
- The Town currently lists a $250 annual fee for each dwelling unit.
- Keep the approval with your records and calendar the November 1 renewal deadline.
Entity and restricted-property rules
Corporations are generally ineligible. Some LLCs, trusts, and S corporations may be grandfathered only if they owned the property before May 7, 2024, paid rooms tax before 2024, and keep the certificate active.
Affordable or income-restricted housing cannot be used as a short-term rental. Time-share and interval-ownership properties are generally ineligible.
Read the Town regulations (opens in a new tab), Chapter 123 (opens in a new tab), and Chapter 338 (opens in a new tab) for the controlling rules.
Entity and restricted-property rules
Corporations are generally ineligible. Some LLCs, trusts, and S corporations may be grandfathered only if they owned the property before May 7, 2024, paid rooms tax before 2024, and keep the certificate active.
Affordable or income-restricted housing cannot be used as a short-term rental. Time-share and interval-ownership properties are generally ineligible.
Read the Town regulations (opens in a new tab), Chapter 123 (opens in a new tab), and Chapter 338 (opens in a new tab) for the controlling rules.
Town registration: https://www.nantucket-ma.gov/2673/Short-Term-Rentals
Town FAQs: https://www.nantucket-ma.gov/3337/FAQs
Local regulations: https://www.nantucket-ma.gov/3117/Local-Regulations
Chapter 123: https://ecode360.com/41501992
Chapter 338: https://ecode360.com/39942148
Have these ready
- Operator identity: personal identification or the owning entity’s details.
- Property facts: address, ownership, bedrooms, bathrooms, parking, and assessor-listed square footage.
- Liability insurance: at least $1 million in coverage; qualifying platform coverage may satisfy this requirement.
- Local designated person: someone physically available on Nantucket 24 hours a day while occupied and able to address an issue within two hours of notice.
- State certificate: the certificate for the specific property.
- Owner authorization: only when the operator is not the owner.
Step 3 · After approval
Post both certificates and keep them current
- Display the required information conspicuously inside the unit.
- Use it anywhere the property is offered for short-term rental.
- Provide the per-property Certificate of Registration number—not the Room Occupancy Consolidated account number.
- Report changes to ownership, operator, local contact, or insurance.
Tax filing is a separate task
Registration and tax remittance are separate. If a platform collects and remits the tax, the operator generally does not report that same rent.
- Massachusetts excise
- 5.7%
- Nantucket local excise
- 6.0%
- Community impact fee, qualifying properties only
- 3.0%
Notes and follow-up
Town Short-Term Rental Community Liaison: Lauri Elliott · lelliott@nantucket-ma.gov · 508-221-6998
Informational only. NantucketRentals.com does not issue registrations. Confirm each filing with MassTaxConnect and the Town. Sources reviewed October 2, 2026.