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Massachusetts Sublease Agreement Template

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Massachusetts Sublease Agreement Template

Updated February 09, 2024

A Massachusetts sublease agreement is a document outlining the terms of sharing a rental property with new renters under the parameters of an existing lease. It allows the original tenant to act as a sub-lessor, renting out part or all of their leased property to another person.

Right to Sublet

The lease agreement governs whether or not a tenant may enter into a sublease arrangement. If subletting is not addressed in the lease, a landlord can grant written permission with a Landlord Consent Form.

Short-Term Tax

Massachusetts’s room occupancy excise tax for short-term rentals does not apply to property rented out through tenancies at will or month-to-month leases.[1]

If the sublease agreement provides for a month-to-month or at-will arrangement, it will likely be exempt from short-term rental taxes. However, if it is for a fixed term of 31 days or less, taxes may apply.[2]

The room occupancy excise tax rate set by the state is 5.7%. Cities and towns may add local taxes up to 6%, or 6.5% in Boston. Other cities charge up to an additional 2.75% for various funds.[3]

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Sources

  1. 830 CMR 64G.1.1 (4)(a)(9)
  2. Room Occupancy Excise Tax Overview | Mass.gov
  3. Total Tax To Be Collected | Mass.gov