# Boston, MA Sales Tax Rate (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/massachusetts/boston
Published: 2026-09-01

Boston's sales tax rate is 6.25% — Massachusetts has no local sales taxes on general merchandise. That holds in all 35 ZIP codes with a Boston mailing address, as of September 2026.

| Component | Rate |
| --- | --- |
| State | 6.25% |
| County | 0% |
| City | 0% |
| Special district | 0% |
| **Combined** | **6.25%** |

Source: Kintsugi's rate table, as of September 2026. Official rates: [Massachusetts DOR — Sales and Use Tax Guide](https://www.mass.gov/guides/sales-and-use-tax).

## Other local taxes in Boston

- **local meals excise:** Massachusetts cities may add a 0.75% local excise on restaurant meals, for 7% in total on meals, and Boston has adopted it. ([official source](https://www.mass.gov/local-option-excise-taxes))
- **room occupancy excise:** Hotel and short-term stays carry the state's 5.7% room occupancy excise plus Boston's local excise of up to 6.5% and a 2.75% convention center financing fee. ([official source](https://www.mass.gov/local-option-excise-taxes))

## Boston sales tax rates by ZIP code

| ZIP | County | Combined rate |
| --- | --- | --- |
| 02108 | Suffolk County | 6.25% |
| 02109 | Suffolk County | 6.25% |
| 02110 | Suffolk County | 6.25% |
| 02111 | Suffolk County | 6.25% |
| 02112 | Suffolk County | 6.25% |
| 02113 | Suffolk County | 6.25% |
| 02114 | Suffolk County | 6.25% |
| 02115 | Suffolk County | 6.25% |
| 02116 | Suffolk County | 6.25% |
| 02117 | Suffolk County | 6.25% |
| 02118 | Suffolk County | 6.25% |
| 02123 | Suffolk County | 6.25% |
| 02127 | Suffolk County | 6.25% |
| 02128 | Suffolk County | 6.25% |
| 02133 | Suffolk County | 6.25% |
| 02163 | Suffolk County | 6.25% |
| 02196 | Suffolk County | 6.25% |
| 02199 | Suffolk County | 6.25% |
| 02201 | Suffolk County | 6.25% |
| 02203 | Suffolk County | 6.25% |
| 02204 | Suffolk County | 6.25% |
| 02205 | Suffolk County | 6.25% |
| 02206 | Suffolk County | 6.25% |
| 02210 | Suffolk County | 6.25% |
| 02211 | Suffolk County | 6.25% |
| 02212 | Suffolk County | 6.25% |
| 02215 | Suffolk County | 6.25% |
| 02217 | Suffolk County | 6.25% |
| 02222 | Suffolk County | 6.25% |
| 02241 | Suffolk County | 6.25% |
| 02283 | Suffolk County | 6.25% |
| 02284 | Suffolk County | 6.25% |
| 02293 | Suffolk County | 6.25% |
| 02297 | Suffolk County | 6.25% |
| 02298 | Suffolk County | 6.25% |

## Selling into Boston: Massachusetts rules

- **What's taxable:** At the state level, SaaS is taxable, clothing is partly taxable, groceries are exempt and digital goods are exempt.
- **Economic nexus:** Massachusetts economic nexus applies once your sales into the state exceed $100,000 in a calendar year. There is no transaction-count trigger.
- **Filing:** Massachusetts returns are generally due the 20th of the month following the reporting period. Businesses with more than $150,000 in annual sales and use tax liability must make an advance payment by the 25th of the filing month, covering tax collected through the 21st.

More in the [Massachusetts sales tax guide](/sales-tax-guides/usa/massachusetts).

## Frequently asked questions

### What is the sales tax rate in Boston, MA?

Boston's sales tax rate is 6.25% — Massachusetts has no local sales taxes on general merchandise. That holds in all 35 ZIP codes with a Boston mailing address, as of September 2026.

### Does Boston have a local sales tax?

No. Massachusetts has no local sales taxes on general merchandise. Boston does have separate taxes that aren't sales tax: the local meals excise and room occupancy excise.

### Do I need to collect Boston sales tax if I'm based out of state?

Only once you have nexus in Massachusetts. Massachusetts economic nexus applies once your sales into the state exceed $100,000 in a calendar year. There is no transaction-count trigger. After you register, you collect Massachusetts sales tax on taxable sales delivered to Boston.

### What does Massachusetts tax?

At the state level, SaaS is taxable, clothing is partly taxable, groceries are exempt and digital goods are exempt. The Massachusetts sales tax guide covers exemptions and local exceptions.