Taxes & Fees: New York vs Philadelphia
How do taxes & fees rules compare between New York, NY and Philadelphia, PA?
New York and Philadelphia have similar restriction levels.
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 →Philadelphia, PA
Philadelphia County
Philadelphia STR operators must collect and remit the 8.5% city Hotel Tax (Phila. Code Chapter 19-2400) plus the 6% Pennsylvania state hotel occupancy tax on every stay under 30 days. A Limited Lodging Operator License is $150/year; non-primary 'Visitor Accommodation' Rental Licenses are $63/unit/year. Operators also owe Business Income & Receipts Tax (BIRT) and, for residents, Net Profits Tax. Hotel Tax returns are filed monthly via the Philadelphia Tax Center.
View full Philadelphia rules →Key Facts Comparison
| Fact | New York | Philadelphia |
|---|---|---|
| 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 | - |
| City Hotel Tax | - | 8.5% |
| PA State Hotel Tax | - | 6% |
| Limited Lodging License | - | $150/year |
| Visitor Accommodation Rental License | - | $63/unit/year |
| BIRT (Net Income) | - | 5.81% (2024) |
| Hotel Tax Filing | - | Monthly, by 15th |
| Code | - | Phila. Code §19-2400 / §9-3700 |
| Platform Collection | - | Airbnb & Vrbo collect city + state tax |
Highlighted rows indicate differences between cities.
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.
Philadelphia FAQ
Do I still owe Hotel Tax if Airbnb collects it for me?
Airbnb and Vrbo remit the 8.5% Philadelphia Hotel Tax and 6% PA state tax on hosts' behalf under voluntary collection agreements. You do not need to file Hotel Tax returns for those bookings, but you should keep payout statements showing the tax was collected. BIRT and Net Profits Tax are separate and still owed by the host.
Are stays of 30 days or longer taxed?
No. The Philadelphia Hotel Tax (Chapter 19-2400) and PA state hotel occupancy tax both apply only to stays of less than 30 consecutive days to the same guest. A 30+ day rental is treated as a residential lease and is not subject to either hotel tax — though BIRT and Net Profits Tax may still apply to the rental income.
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