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Suffolk County, NY Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions

Verified 1 week ago|Source: Suffolk County Treasurer →

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Key Facts

County rate: 3% of rent
Combined with NY: About 7% total
Stay threshold: Under 30 days
Filed: Quarterly with Treasurer

These county ordinances apply to unincorporated areas of Suffolk County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

Summary

Suffolk County levies a 3% hotel/motel occupancy tax on transient lodging stays under 30 days, on top of New York State sales tax, totaling roughly 7% combined for guests at Hamptons and East End accommodations.

Full Breakdown

Suffolk County Local Law imposes a 3% tax on rent for occupancy of any hotel, motel, B&B, or tourist home for stays under 30 consecutive days. Combined with the 4% New York State sales tax, guests pay approximately 7% in total lodging taxes. Hamptons and North Fork resort properties remit quarterly to the Suffolk County Treasurer. Online platforms like Airbnb collect on hosts' behalf for short-term rentals. Operators must register, file returns, and remit promptly; the county uses revenue partly for tourism promotion.

Violations & Fines

Failure to register, collect, or remit the 3% occupancy tax exposes operators to back taxes, interest, and penalties under Suffolk County Treasurer enforcement.

Frequently Asked Questions

Does Airbnb collect Suffolk County hotel tax automatically?

Major platforms generally collect and remit the 3% county tax plus state sales tax for hosts, but registration with Suffolk County Treasurer is still typically required.

Are stays over 30 days exempt?

Yes. Continuous occupancy of 30 days or more by the same guest is excluded from the transient occupancy tax under the local law.

How does Suffolk County compare?

See how Suffolk County's transient occupancy tax rules stack up against other locations.

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Suffolk County, NY Hotels & Lodging: Transient Occupancy Tax (2026)

Key Facts

Summary

Full Breakdown

Violations & Fines

Frequently Asked Questions

Sources & Official References

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