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Plymouth

Massachusetts · United States
Active
Last updated: 2026-07-29  ·  Last verified: 2026-07-29  ·  Region: US

At a Glance — Plymouth Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes
Tax RateMassachusetts state Room Occupancy Excise Tax: 5.7% state. Plymouth local room occupancy excise tax: up to 6% (local option). Community Impact Fee: up
Night / Day CapNo explicit annual day cap confirmed. Room occupancy excise tax applies to rentals of 90 days or less. If rented 14 days or less per calendar year, no
Minimum StayNo minimum stay specified beyond standard STR definition (advance reservation-based rental). Room occupancy tax applies to stays under 90 days.
Permit FeeShort-Term Rental Permit required (effective Jan 1, 2024) — specific permit fee not confirmed in official source; verify current fee at plymouth-ma.go
PenaltiesFines, inspections, and enforcement per Plymouth Town Bylaws and Massachusetts General Laws. Specific penalty amounts not codified in publicly availab
Primary Residence RequiredConditional — ADUs (Accessory Dwelling Units) cannot be used for STRs, and either the main house or ADU must be owner-occupied. For standalone single-
Occupancy LimitNot explicitly stated in official Plymouth STR pages found. Must comply with MA State Building and Sanitary Codes. Lead paint compliance required (105
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Plymouth Airbnb & Vacation Rental Regulation Overview

Plymouth Short-Term Rental Regulations Overview

Short-term rental operations in Plymouth, Massachusetts are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. The associated permit fees are Short-Term Rental Permit required (effective Jan 1, 2024) — specific permit fee not confirmed in off.

Tax Requirements for Airbnb Hosts in Plymouth

Short-term rental operators in Plymouth should be aware of these tax obligations: Massachusetts state Room Occupancy Excise Tax: 5.7% state. Plymouth local room occupancy excise tax: up to 6% (local option). Community Impact Fee: up to 3% for multi-property operators or owner-occupied 2–3 family homes. Total potential rate: up to .

Hosting Rules and Restrictions in Plymouth

Key operational rules for vacation rental hosts in Plymouth include: Primary residence requirement: Conditional — ADUs (Accessory Dwelling Units) cannot be used for STRs, and either the main house or ADU must be owner-oc. Rental day cap: No explicit annual day cap confirmed. Room occupancy excise tax applies to rentals of 90 days or less. If rented 14 days. Occupancy limit: Not explicitly stated in official Plymouth STR pages found. Must comply with MA State Building and Sanitary Codes. Lead . Minimum stay: No minimum stay specified beyond standard STR definition (advance reservation-based rental). Room occupancy tax applies .

Zoning and Location Requirements in Plymouth

Zoning considerations for short-term rentals in Plymouth: ADUs cannot be used as STRs (per 2024 Annual Town Meeting Article/Bylaw). Condos and townhomes are not considered single-family homes for ADU/STR purposes. Single-family and eligible residential prope. Density rules: No explicit density cap found in official sources. Only one ADU per lot permitted, and ADUs are prohibited from STR use.. Insurance: Not explicitly required by Plymouth ordinance. Smoke detectors required on each floor; carbon monoxi.

Penalties for Non-Compliance in Plymouth

Hosts who fail to comply with Plymouth's short-term rental regulations may face enforcement action. Fines, inspections, and enforcement per Plymouth Town Bylaws and Massachusetts General Laws. Specific penalty amounts not codified in publicly available sources found — verify at plymouth-ma.gov/545 o.

Platform Obligations in Plymouth

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Plymouth: Platforms (intermediaries) collecting rent must file returns and pay room occupancy taxes to DOR as of July 1, 2019 (Massachusetts state law). Plymouth Community Impact Fee collected via same mechanis.

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes
Tax Registration
Yes
Permit Fee
Short-Term Rental Permit required (effective Jan 1, 2024) — specific permit fee not confirmed in official source; verify current fee at plymouth-ma.gov/545. Community Impact Fee: up to 3% (applies to operators with more than one STR property in Plymouth, or owner-occupied 2–3 family homes). Operators must register with Massachusetts DOR via MassTaxConnect.
Primary Residence Rule
Conditional — ADUs (Accessory Dwelling Units) cannot be used for STRs, and either the main house or ADU must be owner-occupied. For standalone single-family homes used as STRs, owner-occupancy is not universally required, but ADU STR use is prohibited.
Night / Day Cap
No explicit annual day cap confirmed. Room occupancy excise tax applies to rentals of 90 days or less. If rented 14 days or less per calendar year, no room occupancy tax required (exemption must be claimed by January 15 of each year).
Occupancy Limit
Not explicitly stated in official Plymouth STR pages found. Must comply with MA State Building and Sanitary Codes. Lead paint compliance required (105 CMR 460.100(D) short-term vacation rental exemption notification required for stays under 31 days with children under 6).
Tax Rate
Massachusetts state Room Occupancy Excise Tax: 5.7% state. Plymouth local room occupancy excise tax: up to 6% (local option). Community Impact Fee: up to 3% for multi-property operators or owner-occupied 2–3 family homes. Total potential rate: up to ~14.7% (5.7% state + 6% local + 3% community impact fee). Tax administered by Massachusetts DOR.
Zoning Restrictions
ADUs cannot be used as STRs (per 2024 Annual Town Meeting Article/Bylaw). Condos and townhomes are not considered single-family homes for ADU/STR purposes. Single-family and eligible residential properties may operate STRs subject to permit requirements. Zoning bylaw updated April 2024.
Minimum Stay
No minimum stay specified beyond standard STR definition (advance reservation-based rental). Room occupancy tax applies to stays under 90 days.
Density Rules
No explicit density cap found in official sources. Only one ADU per lot permitted, and ADUs are prohibited from STR use.
Insurance Required
Not explicitly required by Plymouth ordinance. Smoke detectors required on each floor; carbon monoxide detectors required if combustible fuel heating system is present. Septic system maintenance required. Good Neighbor Guidelines must be followed.
Platform Obligations
Platforms (intermediaries) collecting rent must file returns and pay room occupancy taxes to DOR as of July 1, 2019 (Massachusetts state law). Plymouth Community Impact Fee collected via same mechanism. Registration number required.
Compliance Notes
Plymouth implemented a mandatory STR permit registration system effective January 1, 2024. Prior to this, STR activity was subject to Massachusetts state room occupancy tax law only. Good Neighbor Guidelines are part of the STR regulations available on the town website. ADU STR prohibition adopted at April 2024 Annual Town Meeting. Lead paint compliance exemption notification required for rentals under 31 days where children under 6 are present.
Effective Date
STR permit registration requirement: January 1, 2024. ADU STR prohibition: April 2024 Town Meeting. Massachusetts room occupancy tax applicable since July 1, 2019.
Key Notes
Plymouth is a historic and high-tourism destination with a thriving STR market. The town's STR framework is relatively permissive compared to Cambridge or Salem, with no primary residence requirement for most single-family home STRs. The key restrictions are the ADU STR ban and mandatory permit registration since 2024. ADU owners must ensure either the main house or ADU is owner-occupied.
Penalties
Fines, inspections, and enforcement per Plymouth Town Bylaws and Massachusetts General Laws. Specific penalty amounts not codified in publicly available sources found — verify at plymouth-ma.gov/545 or Town Clerk.
Additional Context
Plymouth's STR permit system is administered through the town's official permitting portal. The Community Impact Fee (up to 3%) applies specifically to short-term rentals with multiple properties or owner-occupied multi-family units — distinct from the standard room occupancy excise. Massachusetts DOR administers all room occupancy tax collections.
Sources
Town of Plymouth STR Official Page: https://plymouth-ma.gov/545/Short-Term-Rental
Plymouth STR Community Impact Fee: https://www.plymouth-ma.gov/463/Short-Term-Rental-Community-Impact-Fee
Plymouth STR Registration Form: https://plymouth-ma.gov/DocumentCenter/View/1956/Short-Term-Rental-Registration-PDF
Plymouth ADU Bylaw (2024 Town Meeting): https://plymouth-ma.gov/DocumentCenter/View/4372/Accessory-Dwelling-Unit-Bylaw
Plymouth Zoning Bylaw update Apr 2024: https://www.plymouth-ma.gov/DocumentCenter/View/6428/Update-Zoning-Bylaw-4-2024
📋 Apply / Register with the Official Authority

Apply for your STR permit or registration directly through the official government portal.

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Frequently Asked Questions

Is Airbnb legal in Plymouth?

Yes, Airbnb and short-term rentals are legal in Plymouth with proper registration and permits. Plymouth implemented a mandatory STR permit registration system effective January 1, 2024. Prior to this, STR activity was subject to Massachusetts state room occupancy tax law only. Good Neighbor Gui

Do you need a permit for Airbnb in Plymouth?

Yes. Plymouth requires the following for short-term rental operation: Yes.

What taxes apply to short-term rentals in Plymouth?

Short-term rental hosts in Plymouth are subject to the following tax obligations: Massachusetts state Room Occupancy Excise Tax: 5.7% state. Plymouth local room occupancy excise tax: up to 6% (local option). Community Impact Fee: up to 3% for multi-property operators or owner-occupied 2–3 family homes. Total potential rate: up to ~14.7% (5.7% state + 6% local + 3% community impac.

What are the penalties for illegal Airbnb hosting in Plymouth?

Hosts who operate without proper permits in Plymouth may face enforcement. Fines, inspections, and enforcement per Plymouth Town Bylaws and Massachusetts General Laws. Specific penalty amounts not codified in publicly available sources found — verify at plymouth-ma.gov/545 or Town Clerk..

What are the key STR compliance requirements in Plymouth?

Plymouth is a historic and high-tourism destination with a thriving STR market. The town's STR framework is relatively permissive compared to Cambridge or Salem, with no primary residence requirement for most single-family home STRs. The key restrictions are the ADU STR ban and mandatory permit registration since 2024. ADU owners must ensure either the main house or ADU is owner-occupied.

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