Tenants are not permitted to sublet their rental property without the Landlord’s written approval, unless the lease allows it. If lLandlord approval is needed, Tenants use a Landlord Consent Form.

• Massachusetts’s room occupancy tax doesn’t apply to month-to-month leases or tenancies at will. ^[1]
• If the lease is for 31 days or less, the tax may apply. ^[2]
• The state tax rate is 5.7%, with local taxes up to 6% (6.5% in Boston) and an extra 2.75% in some cities. ^[3]

Is subletting legal in Massachusetts?

Yes, although it must be written in the lease agreement or Tenant must get the Landlord or property written consent.