Massachusetts taxes boats at 6.25% sales or use tax. A registered dealer collects it. Everyone else files Form ST-6 through MassTaxConnect before the Boat Registration Bureau will number the hull. There is no city overlay and no published Massachusetts boat-tax dollar cap. On a $40,000 dealer sale with a $5,000 trade-in and a $1,000 manufacturer rebate, the tax is $2,125. An 18-foot boat then adds $66 for two-year registration and $27.50 to title. Confirm the current rate and fees on the DOR boats page and the first-time registration page before you pay.
- How much is boat sales tax and registration in Massachusetts?
- The tax rule: 6.25% sales or use tax on Form ST-6
- Trade-in, rebate, dealer vs private
- No local overlay
- Title and biennial registration by length
- Gifts, family, inheritance, out-of-state, and documented vessels
- How to calculate Massachusetts boat tax
- What this page does not estimate
- Two complete buying examples
- FAQ
- Before you sign
How much is boat sales tax and registration in Massachusetts?
The Department of Revenue updated its boats, recreational off-highway vehicles, and snowmobiles page in December 2025. The rate is the statewide 6.25% sales or use tax. A Massachusetts dealer collects it at sale. If no registered dealer collected it, you file ST-6 and pay through MassTaxConnect. The Boat Registration Bureau will not finish a first-time registration without that proof or an approved ST-6E exemption claim.
Registration is a separate biennial fee billed by length, not a second sales tax. Under 16 feet is $44. From 16 feet up to but not including 26 feet is $66. From 26 feet up to but not including 40 feet is $88. Forty feet and over is $110. Title is $27.50. Duplicate title or lien paperwork adds $16.50. Those Environmental Police figures sit next to the tax; they do not replace it.
The due date for the tax is the 20th day of the month after purchase, use, or storage in Massachusetts. That is a DOR calendar, not the registration appointment date. If you buy on June 2, the ST-6 payment is due July 20, even if you have not yet stood in line for a number.
| Item | Official figure | Who bills it |
|---|---|---|
| Sales or use tax | 6.25% | Massachusetts DOR (dealer or ST-6) |
| Local sales tax on the boat | None | Statewide rate only |
| Boat sales-tax cap | None published | Do not assume a ceiling |
| Title | $27.50 | Boat Registration Bureau |
| Duplicate / lien add-on | $16.50 | Bureau |
| Registration under 16 ft (2 years) | $44 | Environmental Police |
| Registration 16–<26 ft | $66 | Environmental Police |
| Registration 26–<40 ft | $88 | Environmental Police |
| Registration 40 ft and over | $110 | Environmental Police |
Example 1: $40,000 dealer boat, $5,000 trade, $1,000 rebate
Scenario: A Massachusetts dealer sells a $40,000 boat. Your trade-in allowance is $5,000. The manufacturer rebate is $1,000. Both reductions are on ST-6 Part A.
ST-6 is built for those two subtractions on a dealer deal. Skip them and you overpay. Add extra subtractions ST-6 does not list and you underpay.
Example 2: Private $25,000 sale
Scenario: You buy from a private owner for $25,000. Form ST-6 Part B taxes gross sales price. There is no trade-in line on that part of the form.
Selling your old boat to someone else does not create a Massachusetts ST-6 trade-in. Only the dealer Part A structure lists that allowance.
- Massachusetts DOR — Sales and use tax on boats, recreational OHVs, and snowmobiles
- Form ST-6 — Certificate of payment of sales or use tax for a boat
- mass.gov — First-time boat registration (length fees and title)
The tax rule: 6.25% sales or use tax on Form ST-6
Massachusetts does not run a separate boat excise like some coastal states. Boats, including documented boats, are on the regular sales or use tax unless an ST-6E exemption applies. DOR says so in plain language: documented vessels are still subject to sales or use tax. There is no Massachusetts boat-tax cap in the official materials reviewed for this page. A $500,000 yacht is 6.25% of $500,000 unless you have an approved exemption, which is $31,250 of tax, not a made-up ceiling.
A registered dealer collects sales tax. If you buy from anyone else, or you bring a boat into Massachusetts in a way that creates use tax, you file ST-6. Exemptions use ST-6E. Commercial fishing is one of the claim paths; DOR may ask for income records showing exclusive commercial use. Gift, transfer from a parent, spouse, or sibling, and transfer by will or intestacy appear on DOR’s abatement list. Those are not automatic zeros you write on a napkin. They are claims DOR reviews.
Out-of-state dealer purchases: if you already paid at least 6.25% to another jurisdiction, Massachusetts does not stack another 6.25% use tax. If you paid less, you pay the difference, following DOR’s out-of-state rules and TIR 03-1. Private purchases brought into Massachusetts within six months can create use tax (Directive 87-3 themes). Keep the other state’s receipt. The credit is not a reason to skip ST-6; it is a reason to complete it correctly.
Example 1: Documented yacht at $500,000 — still 6.25%
Scenario: You buy a documented yacht for $500,000 for use in Massachusetts. Someone says federal papers skip state tax. DOR’s boats page says documented boats are still taxable.
Thirty-one thousand dollars is the 6.25% math. There is no official Massachusetts boat cap that cuts that bill. If you believe you are exempt, that is an ST-6E or abatement question for DOR, not a silent skip.
Example 2: Out-of-state dealer already charged 6.25%
Scenario: You buy from an out-of-state dealer, pay 6.25% there, and bring the boat to Massachusetts within the use-tax window.
Equal rate paid elsewhere is not a reason to ghost Massachusetts paperwork. It is a reason the extra use-tax dollars can be $0 when DOR accepts the proof.
- Massachusetts DOR boats page — 6.25%, documented vessels, ST-6 / ST-6E, out-of-state, abatement
- TIR 03-1 — out-of-state tax paid vs Massachusetts use tax
Trade-in, rebate, dealer vs private
Form ST-6 Part A (dealer) subtracts a trade-in allowance and a manufacturer rebate from gross sales price, then multiplies by 0.0625. Part B (non-dealer) multiplies gross sales price. That form split is the whole dealer-versus-private story for Massachusetts boat tax. A private buyer who also sells an old boat in a separate deal still taxes the new purchase on gross price.
The trailer note on ST-6 is equally strict: do not include the trailer price on the boat certificate. If the dealer sold a package, split the hull (and taxable boat items ST-6 covers) from the trailer. Trailer tax or registration, if any, is a different Massachusetts process. Putting the trailer into ST-6 inflates boat tax. Leaving boat accessories off an invoice to hide tax is a DOR problem, not a loophole this page will coach.
Example 1: Dealer math with both ST-6 reductions
Scenario: $40,000 boat, $5,000 trade-in, $1,000 manufacturer rebate — the official worked example on this page.
If the dealer forgot the rebate on ST-6, you overpay $62.50 ($1,000 × 0.0625). If someone tries to subtract a trailer trade on ST-6, that is the wrong form line.
Example 2: Same $40,000 boat from a private seller
Scenario: Private $40,000. You also sold your old boat yourself for $5,000 the same week.
The private path is simpler and usually higher: gross times 6.25%. File ST-6 anyway. The Bureau wants the certificate, not a story about a side sale.
- Form ST-6 — Part A trade-in and rebate; Part B gross; trailer exclusion note
No local overlay
Massachusetts boat sales and use tax on ST-6 is the statewide 6.25%. DOR’s boats page does not add a city or county percentage. Boston, Worcester, Springfield, and Cape towns do not get their own boat-tax rate on this certificate. If you pay a local meals or lodging tax somewhere else in your life, that is not a boat ST-6 add-on.
That statewide rule is why this page does not ask which Massachusetts city you keep the boat in for the tax percentage. Length still matters for the Environmental Police registration fee. City does not change 6.25%.
Example 1: $25,000 private boat in two Massachusetts cities
Scenario: Same private $25,000 purchase, two different Massachusetts cities for summer use.
The city name changes the harbor, not the ST-6 rate.
Example 2: $80,000 dealer boat, still 6.25% with no city extra
Scenario: Dealer sale, no trade, no rebate, $80,000.
Five thousand dollars is 6.25% of $80,000. No Massachusetts city percentage is stacked on that ST-6 line.
- Massachusetts DOR boats page — statewide 6.25%, no local component on this tax
Title and biennial registration by length
The Boat Registration Bureau and Environmental Police number motor-powered vessels used on public waters. Fees are biennial and follow length, not a percentage of price. Title is $27.50. Duplicate or lien work adds $16.50. You still need ST-6 or ST-6E first. Tax and numbering are two counters: DOR then the Bureau.
Motor-powered is the registration trigger DOR and the first-time registration page describe. This page does not list a fee for a paddle craft that the Bureau does not number. If your boat is powered and used on public waters, budget the length row below plus title when you title.
| Length | Two-year registration |
|---|---|
| Under 16 feet | $44 |
| 16 feet up to but not including 26 feet | $66 |
| 26 feet up to but not including 40 feet | $88 |
| 40 feet and over | $110 |
Example 1: 18-foot boat — registration only vs tax
Scenario: An 18-foot boat. You want the numbering fee, then the tax if it is a $25,000 private purchase.
People remember the $66 and forget ST-6. The Bureau will send you back for the tax certificate.
Example 2: 42-foot boat — top registration row plus title
Scenario: A 42-foot boat, first-time Massachusetts title and registration. Tax is separate on whatever ST-6 says.
The $110 row is the large-boat numbering fee, not a luxury tax. The luxury-sized bill is still 6.25% with no cap.
- mass.gov — First-time boat registration (fees, title $27.50, tax due date)
Gifts, family, inheritance, out-of-state, and documented vessels
DOR’s abatement list includes gift; transfer from parents, spouse, or sibling; intestacy or will; a returned purchase; and an out-of-state tax obligation already fulfilled. File through MassTaxConnect or Form ABT as DOR instructs, and use ST-6E when that is the claim form. If DOR approves, the tax on that transfer can be $0. If DOR does not approve, 6.25% still applies. This page does not auto-zero a gift because someone called it a gift.
Military status is not a blanket $0 boat tax on DOR’s boats page. This page does not treat active duty as an automatic exemption. Ask DOR if a different general exemption form applies to your facts. Commercial fishing uses ST-6E and may need proof of exclusive commercial use plus tax returns. Documented vessels stay in the 6.25% world unless an exemption is approved. Out-of-state tax paid at or above 6.25% can mean $0 additional Massachusetts use tax; a lower foreign rate leaves a difference.
Example 1: Gift or sibling transfer — $0 only if DOR accepts the claim
Scenario: A parent transfers a boat to a child, or a sibling transfers a boat, on DOR’s listed family path.
The listed family and gift paths are real. Approval is DOR’s. Keep the deed of gift or estate papers for the abatement file.
Example 2: Out-of-state dealer charged 5%, Massachusetts wants 6.25%
Scenario: $40,000 boat. Out-of-state dealer collected 5%. You bring it into Massachusetts under the use-tax rules.
The difference rule is why a cheap out-of-state tax rate is not a Massachusetts loophole. You catch up to 6.25% when use tax applies.
- Massachusetts DOR boats page — abatement list, ST-6E, out-of-state, documented vessels
- Form ST-6E — exemption claims including commercial fishing
How to calculate Massachusetts boat tax
Step one: decide channel. Dealer uses Part A (gross minus trade-in minus manufacturer rebate). Private uses Part B (gross). Step two: do not put the trailer on ST-6. Step three: multiply the taxable amount by 6.25%. Step four: subtract a credit for tax already paid to another jurisdiction, but not below zero, and only when DOR’s out-of-state rules apply. If the other state charged 6.25% or more, additional Massachusetts use tax can be $0. Step five: if the transfer is a listed gift, family, or inheritance path, file ST-6E or the abatement — do not just omit the tax. Step six: pay by the 20th of the following month. Step seven: take the certificate to the Bureau, pay $27.50 to title, and pay the length-based two-year registration.
Walkthrough 1: Dealer package — split the trailer off ST-6
Scenario: Dealer invoice $46,000: $40,000 boat, $6,000 trailer, $5,000 vessel trade-in, $1,000 manufacturer rebate. You will register an 18-foot hull.
The $6,000 trailer never enters the $2,125. Mixing it in would have added $375 of boat tax that ST-6 says not to include.
Walkthrough 2: Private 18-foot boat at $25,000
Scenario: Private purchase, Massachusetts use, 18-foot motorboat, first title.
That $1,656.00 is tax plus the two Bureau lines. It is not a local tax and it is not capped.
- Form ST-6 — .0625, trade-in, rebate, trailer note
- mass.gov first-time boat registration — proof of tax, fees, due date
What this page does not estimate
This page does not assume a Massachusetts boat-tax cap. It does not add a city sales-tax percent. It does not put a trailer on ST-6. It does not treat military service as a published $0 boat exemption. It does not auto-zero a gift without ST-6E or an abatement. It does not price dealer documentation fees, mooring permits, or storage. It does not compute a late-penalty dollar DOR has not published on the boats page for ST-6. Commercial fishing exemption is a documentation path, not a silent rate cut.
Example 1: Military buyer — ask DOR, do not assume $0
Scenario: Active-duty buyer of a $40,000 Massachusetts dealer boat, no trade, no rebate.
If a general exemption exists on another DOR form, DOR will say so. This page will not write $0 because other states sometimes do.
Example 2: Cap story on a $500,000 documented yacht
Scenario: Broker says “Massachusetts caps boat tax.” Official materials reviewed for this page do not publish a boat sales-tax cap.
If DOR later publishes a cap, use DOR’s figure. Until then, 6.25% of the taxable price is the estimate.
Two complete buying examples
One dealer deal with the official ST-6 reductions and an 18-foot numbering fee. One private 18-foot purchase. Both use only published Massachusetts dollars.
Complete example 1: Dealer 18-foot boat with trade and rebate
Scenario: Massachusetts dealer. $40,000 boat, $5,000 trade-in, $1,000 manufacturer rebate. Eighteen feet. First title. No lien add-on. Trailer billed separately and left off ST-6.
This is the worked dealer example DOR’s form structure supports. Keep the ST-6 copy with the title.
Complete example 2: Private $25,000, 18-foot boat
Scenario: Private party. $25,000. Eighteen feet. First Massachusetts title. No approved ST-6E.
The private file is smaller dollars than a $40,000 dealer boat and still larger than people expect because Part B has no trade-in line.
FAQ
How much is Massachusetts boat sales tax?
6.25% of the ST-6 taxable price. Dealers use gross minus trade-in minus manufacturer rebate. Private buyers generally use gross price.
Is there local tax on a boat in Massachusetts?
Not on this sales or use tax. The boats page is statewide 6.25%.
Does Massachusetts cap boat tax?
No official Massachusetts boat sales-tax cap was found in DOR’s materials for this page. A $500,000 documented yacht is still 6.25% unless an exemption is approved.
Do I include the trailer on ST-6?
No. Form ST-6 says not to include the trailer price on that certificate.
Are documented boats exempt?
No. DOR states documented boats are still subject to sales or use tax. You still need ST-6 or ST-6E to register.
What is the title fee?
$27.50. Duplicate title or lien work adds $16.50.
How much is registration for an 18-foot boat?
$66 for two years (16 feet up to but not including 26 feet).
I already paid tax in another state. Do I owe Massachusetts?
If you paid 6.25% or more and DOR’s out-of-state rules apply, additional Massachusetts use tax can be $0. If you paid less, you generally pay the difference. Private boats brought in within six months can create use tax. File ST-6 with proof.
Is a family gift tax-free?
DOR lists gift and certain parent, spouse, and sibling transfers on the abatement path. Tax is $0 if the claim is approved. File ST-6E or the abatement. Do not skip the form.
Before you sign
Split the trailer off the ST-6 number. Write 6.25% of the dealer net (after trade-in and manufacturer rebate) or of the private gross. Add $27.50 and the length fee from the $44 / $66 / $88 / $110 table. If the boat is documented, still budget 6.25% unless DOR has approved an exemption. If someone quotes a local boat tax or a cap, they are not reading the Massachusetts boats page. Pay ST-6 by the 20th of the following month, then take the certificate to the Boat Registration Bureau.
- Massachusetts DOR — Sales and use tax on boats, recreational OHVs, and snowmobiles — https://www.mass.gov/info-details/ma-sales-and-use-tax-on-boats-recreational-ohvs-and-snowmobiles
- First-time boat registration — https://www.mass.gov/how-to/first-time-boat-registration
- Form ST-6 — https://www.mass.gov/doc/form-st-6-certificate-of-payment-of-sales-or-use-tax-for-boat-recreation-or-snow-vehicle/download
This page estimates Massachusetts boat sales or use tax and published title and registration fees. Massachusetts DOR and the Environmental Police / Boat Registration Bureau set the amount you pay.