Salem, MA
When deciding whether to become an Airbnb Host, it's important for you to understand the laws in your city. As a platform and marketplace, we do not provide legal advice, but we want to provide some useful links that may help you better understand laws and regulations in Salem. This list is not exhaustive, but it should give you a good start in understanding your local laws. We’ll continue to update this information as more becomes available.
Visit the Salem short-term rental website for more detailed information about the ordinance governing short-term rentals and other requirements.
Airbnb does not update this article in real time and does not assume responsibility for the reliability or accuracy of the information contained in any links to third-party sites. Please check each source and make sure that the information provided remains current.
Registration
Salem requires Hosts to register with the municipality as well as obtain a certificate of fitness in order to engage in short-term rentals. Hosts are responsible for applying for both. You can review and fill-in the registration application (with certificate of fitness) here or reach out to the municipality by calling the Health Department at 978-741-1800.
For more information about the ordinance, click here, or visit the municipality’s short-term rental FAQ page.
Owner-Occupancy Requirements
In Salem, short-term rentals are no longer permitted in non-owner occupied units. This means that short-term rentals can only be operated in the unit or the building that is the owner’s principal residence. For more information about this requirement, please refer to the municipality’s short-term rental ordinance.
Tax Requirements
The Massachusetts room occupancy excise tax may apply to your listing and is overseen by the Massachusetts Department of Revenue. Refer to the Massachusetts Room Occupancy Tax Guide for more details. In addition, the Massachusetts excise tax may also apply. Refer to Section 64G(3) of the State Tax Code.
As of July 1, 2019, Massachusetts state law requires certain intermediaries to collect and remit these taxes to the appropriate parties. As a result, Airbnb will collect and remit these taxes for short-term rental hosts in Salem. In addition, Massachusetts state law requires that you register with the State’s Department of Revenue–you can learn more here.
Other contracts and rules
As a host, you need to understand and abide by other contracts or rules that bind you, including leases, co-op rules, HOA rules, or other rules established by tenant organizations. For more information, consider contacting your housing authority (such as a community council) or landlord. Your lease (or other contract) might also provide specific details.
Our commitment to your community
By partnering with local officials, Airbnb is committed to showing how hosting can benefit your community. We will continue to advocate for changes that support everyday people and opportunities to host in a community setting.