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]