Taxes & Fees: Albany vs Colonie

What taxes do I have to charge guests for an Airbnb in the City of Albany?

For stays under 30 days you must collect Albany County's 6.5% hotel occupancy tax (under Local Law K of 2025, effective 2026) plus 8% New York combined sales tax (4% state + 4% Albany County local). There is no additional City of Albany STR occupancy tax at this time.

Does Airbnb collect Albany County occupancy tax automatically?

Airbnb collects and remits New York State and local sales tax automatically. As of the County's 2026 STR tax rollout, hosts should confirm directly with Airbnb and with the Albany County Treasurer whether occupancy tax collection has been added to the platform's voluntary collection agreement; otherwise the host is responsible for filing County occupancy tax returns directly.

Are long-term stays exempt from these taxes?

Yes. Rentals of 30 or more consecutive days to the same occupant are treated as residential leases and are exempt from both Albany County hotel occupancy tax and New York State sales tax under Tax Law §1101(c) and the County local law's permanent-resident exemption.

What hotel tax do I have to charge for my Colonie NY Airbnb?

Albany County imposes a 6% hotel occupancy tax under NY Tax Law §1202-g on stays under 30 consecutive days. New York State sales tax of 4% and Albany County's 4% local sales tax also apply to hotel charges. The Town of Colonie does not add a separate municipal occupancy tax. Airbnb collects the state sales tax but not the county 6%.

How do I register for the Albany County hotel occupancy tax?

Register directly with the Albany County Department of Management and Budget / Finance, which administers the tax. Operators file periodic returns and remit the 6% county tax with each return. New York State sales tax is registered separately with the NY Department of Taxation and Finance using Form DTF-17. Late filings incur penalty and interest under the county local law.