What is Boston's corporate tax rate?

Around 28% on most C-corps. Local incentives, IP regimes, and structuring change the effective rate materially.

Boston has a 28% headline corporate tax rate; occupiers must also model property taxes and any local occupancy levies on top of rent.

Headline corporate tax: 28%.
Property taxes / business rates / equivalents are a separate line item — model them explicitly.
Cross-border occupiers should screen for local incentives (free zones, IP regimes, R&D credits).

Boston corporate taxes and occupancy taxes

Boston has a 28% headline corporate tax rate; occupiers must also model property taxes and any local occupancy levies on top of rent.

TL;DR

Headline corporate tax: 28%.
Property taxes / business rates / equivalents are a separate line item — model them explicitly.
Cross-border occupiers should screen for local incentives (free zones, IP regimes, R&D credits).

Corporate tax

Boston levies an effective corporate tax of around 28% on most C-corps. Cross-border holding structures and IP regimes can materially change the effective rate; engage local tax counsel early.

Occupancy and property taxes

Combined federal + Massachusetts corporate tax 28%.

Key facts

city	Boston
country	United States
region	Americas
classARentLocal	78 USD/sqft/yr
classARentUsd	$78/sqft/yr
vacancy	19.5%
typicalLeaseYears	10
typicalRentFreeMonths	18
submarkets	6
primeYieldPct	6.2%
corporateTaxPct	28%

Frequently asked questions

What is Boston's corporate tax rate?: Around 28% on most C-corps. Local incentives, IP regimes, and structuring change the effective rate materially.

Editorial provenance

Reviewed by Miriam Hollander — Lead market analyst. Last updated 2026-04-15. See our methodology and editorial standards.

Primary sources for this page

CBRE Marketview reports — CBRE
JLL Office Insight — JLL
Cushman & Wakefield Marketbeat — Cushman & Wakefield
Savills World Research — Savills
Colliers Global Office Outlook — Colliers

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