Taxes & Fees: Los Angeles vs New York
How do taxes & fees rules compare between Los Angeles, CA and New York, NY?
Los Angeles and New York have similar restriction levels.
Los Angeles, CA
Los Angeles County
Los Angeles imposes a 14% Transient Occupancy Tax (TOT) on STR stays of 30 nights or less. Hosts must collect and remit unless the platform remits on their behalf.
View full Los Angeles rules →New York, NY
New York County
Short-term rentals in New York City are subject to layered taxes administered by the NYC Department of Finance and the New York State Department of Taxation and Finance. Stays of fewer than 180 days in a hotel or transient rental are subject to the NYC Hotel Room Occupancy Tax under Administrative Code Title 11, Chapter 25 (§11-2501 et seq.) at 5.875% plus a $1.50-$2.00 per-room-per-night occupancy fee, on top of the New York State sales tax (4%) and NYC sales tax (4.5%) plus the Metropolitan Commuter Transportation District surcharge (0.375%). The Office of Special Enforcement (OSE) charges a non-refundable $145 short-term rental registration fee under Local Law 18 of 2022.
View full New York rules →Key Facts Comparison
| Fact | Los Angeles | New York |
|---|---|---|
| TOT Rate | 14% | - |
| Applies To | Stays ≤30 nights | - |
| Remittance | Host responsible unless platform remits | - |
| Office | City of LA Office of Finance | - |
| NYC Hotel Occupancy Tax | - | 5.875% (NYC Admin. Code §11-2502) |
| NYC Hotel Occupancy Fee | - | $2.00/room/night (rooms $40+) |
| NY State Sales Tax | - | 4% (Tax Law §1105(e)) |
| NYC Sales Tax | - | 4.5% |
| MCTD Surcharge | - | 0.375% |
| Combined Sales Tax | - | 8.875% |
| OSE Registration Fee | - | $145 (non-refundable) |
| Tax Threshold | - | Stays under 180 consecutive days |
| Enforcement | - | NYC Department of Finance; NYS Department of Taxation and Finance; OSE |
Highlighted rows indicate differences between cities.
Los Angeles FAQ
What taxes do I owe on short-term rental income in los Angeles?
Los Angeles imposes a 14% Transient Occupancy Tax (TOT) on STR stays of 30 nights or less. Hosts must collect and remit unless the platform remits on their behalf.
How much is the short-term rental license fee in los Angeles?
TOT Rate: 14%. Applies To: Stays ≤30 nights. Remittance: Host responsible unless platform remits. Office: City of LA Office of Finance.
New York FAQ
What taxes apply to a short-term rental in NYC?
Stays under 180 days are subject to the 5.875% NYC Hotel Room Occupancy Tax under Admin. Code §11-2502, a $0.50-$2.00 per-room-per-night occupancy fee, 4% NY State sales tax, 4.5% NYC sales tax, and a 0.375% MCTD surcharge, for a combined effective rate of around 14.75% plus the per-room fee.
Does Airbnb collect NYC taxes for hosts?
Since Local Law 18 enforcement began on September 5, 2023, Airbnb collects and remits NYC and NY State occupancy and sales taxes for registered NYC hosts. Hosts on platforms that do not collect taxes must register with the NYC Department of Finance and NY State Tax Department and remit directly.
How much does it cost to register a short-term rental with OSE?
The Mayor's Office of Special Enforcement charges a non-refundable $145 registration fee under Local Law 18 of 2022. Registration must be renewed and is independent of any tax liability.
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