New York, NY Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined rate
- 5.875% + up to $2.00/day
- Enforcing agency
- NYC Department of Finance
- Registration
- Required before collecting tax
- Exempt
- Stays of 180+ consecutive days
- Filing
- Quarterly returns to Finance
Summary
NYC imposes a hotel room occupancy tax of roughly 5.875% of the daily room rent plus a per-room daily flat fee, collected by the operator and remitted to the Department of Finance.
In addition to the tax imposed by paragraph two of this subdivision, there is hereby imposed and there shall be paid a tax for every occupancy of each room in a hotel in the city of New York ... at the rate of five and seven-eighths percent of the rent or charge per day for each such room on and after December twentieth, two thousand thirteen and before December first, two thousand twenty-seven.
Full Breakdown
Every hotel, motel, apartment hotel, boarding house or club charging for lodging in New York City must collect this tax from occupants on top of the room rent. The current combined rate is 5.875% of the daily rent (through November 2027) plus a graduated flat fee up to $2.00 per room per day for rooms renting at $40 or more. Guests who occupy a room continuously for 180+ days are exempt as 'permanent residents.' Operators and room remarketers must register with the Department of Finance and file quarterly returns.
Violations & Fines
Late or unpaid tax accrues interest (7.5%/year absent a set rate, compounded daily) plus a penalty of 5% of the tax due per month of delinquency, capped at 25%, for failing to file a return.
Frequently Asked Questions
Who actually pays the NYC hotel tax?
Does the tax apply to long-term stays?
Sources & Official References
Other rules in New York
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