Local Taxes & Fees in New York, NY (2026)
1 verified local taxes & fees rules for New York, New York, sourced directly from the municipal code and official government pages.
Verified from official government sources
Mansion Tax (Measure ULA)
NYC layers Hotel Room Occupancy Tax under Admin Code §11-2502 (5.875% plus $1.50/$2 per night) on top of New York State sales tax (8.875%) for a combined hotel rate of about 14.75%, one of the highest in the United States.
Combined hotel occupancy tax tops 14.75% in NYC
Heavy RestrictionsLooking for New York County county-wide rules?
County ordinances apply to unincorporated areas and may supplement New York city rules.
Local Taxes & Fees in New York County →