Massachusetts Department of Revenue
Massachusetts

Through the Rent Deduction program, renters who principally reside in the state are entitled to a tax deduction equal to 50% of rent paid during the year up to $3,000. All income levels are eligible for a maximum deduction of $3,000. Rent may include the rental of a mobile home or of a mobile home site. In determining the amount of the deduction, rent includes the amount paid for heat, hot water, gas, electricity, furniture or parking, if the landlord makes no separate charge for these items. But if charges for these items are separately stated at the time of rental, in the rental agreement or otherwise, such charges do not constitute rent for purposes of the rental deduction. Funding Description: This is a tax relief program.

Funding Source
Tax expenditure
Program Status
Active
Contact
Nathalie Dailida MA Department of Revenue [email protected] 617-626-2175
Amount Provided
Maximum amount is NA (NA).
Data Collected by Program
Does not collect data on income, race, ethnicity, disability status, or age
Program Type
Info Source
Interview with program administrator
Last Updated
4/19/23 13:54
Other Eligibility Requirements

No other eligibility requirements

Amount Calculation Method

Based on income, rent, and/or property taxes up to a fixed maximum amount