Nantucket short-term rental registration guide

Get the Massachusetts state certificate first, then apply for the Town of Nantucket annual certificate.

Open MassTaxConnect

1State certificate — not complete
2Town certificate — not complete
3Post both — not complete

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Does this apply?

15+ rental days

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 the operator—not every co-ownerUse the person or entity that operates the rental for the filing.
Open or create a MassTaxConnect logonUse an existing Massachusetts tax logon when you already have one.
Add a Room Occupancy Consolidated accountChoose the account for rental activity beginning July 2019 and after.
Add each Nantucket property and download its certificateMassachusetts 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.

Open MassTaxConnect State instructions

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.

Confirm the property may be advertisedCheck eligibility and property-specific restrictions before accepting bookings.
Enter property facts, insurance, and the local contactComplete one application for each qualifying dwelling unit.
Sign the attestations and pay the feeThe Town currently lists a $250 annual fee for each dwelling unit.
Save the Town certificateKeep 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.

Town registration page Town FAQs

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

Post both certificates and the emergency/local contact informationDisplay the required information conspicuously inside the unit.
Put the Town certificate number in every advertisementUse it anywhere the property is offered for short-term rental.
Give the state certificate number to every platform or agentProvide the per-property Certificate of Registration number—not the Room Occupancy Consolidated account number.
Share the Nantucket certificate with each brokerage representing the houseSend a copy of the Town certificate to every brokerage representing the property.
Submit a copy of your W-9 to each brokerage representing the houseProvide the completed W-9 to every brokerage representing the property.
Update the filings when key information changesReport 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%

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.

Official sources

Homeowner Resources