Boston’s Short-Term Rental Ordinance strictly limits short-term rentals (STRs) to owner-occupied units. To register, the property must be your Primary Residence (where you live for at least 9 months of the year). This creates a hard "blockade" against the standard arbitrage model where you lease an empty apartment to rent out on Airbnb. "Investor Units" (apartments used solely for Airbnb) are explicitly prohibited unless they fall under very narrow "grandfathered" exceptions which are nearly impossible for new operators to obtain.

Key Requirements

• Primary Residence Only: You must provide two forms of proof (e.g., utility bill, voter registration, deed) showing you live there. You cannot just sign a lease and list it.
• Registration Number: Platforms like Airbnb and Expedia are integrated with the city's system. If you do not enter a valid City Registration Number, your listing will be blocked or removed.
• Notification: You must notify all neighbors (abutters) within 300 feet of your unit that you have registered as an STR.

The Only "Loopholes" (Exceptions)

• Mid-Term Rentals (The Only Path): Rentals of 28 consecutive days or more are not considered "short-term rentals" and are exempt from the ordinance and the registration requirement. This is the only legal way to do arbitrage in Boston (e.g., housing for traveling nurses or corporate clients).
• Executive Suites: There is a narrow exception for "Executive Suites," but it requires a contract between the building owner and a business/institution, with a minimum stay of 10 days. This is hard to execute for standard tourism.
• Hospital Stays: Similar to Executive Suites, units contracted for hospital patient families are exempt.

Tax Obligations

• Total Tax Rate: ~15% Total (5.7% State + 6.5% City + 2.75% Convention Center Fee).
• Collection: Airbnb collects these taxes automatically for registered listings.
• Exemption: If you shift to the 28+ day model (Mid-Term), you are exempt from the room occupancy tax.

Enforcement

• Fines: $300 per day per violation.
• Blacklisting: The city maintains a "Problem Properties" list. If a unit is on this list (due to noise or police calls), it is permanently banned from STR registration.
• Platform Data: The city receives monthly data reports from Airbnb to catch unregistered investor units.

Summary for Arbitrage

• Short-Term (<28 days): Impossible. Do not attempt.
• Mid-Term (28+ days): Green Light. High demand for corporate/medical housing, no permit required, no hotel tax.