Albany County, NY Short-Term Rentals: Taxes & Fees (2026)

Albany County Local Law C of 2007 (as amended) imposes a 6% Occupancy Tax on all hotel, motel, bed and breakfast, and short-term rental stays of less than 30 consecutive days. The tax is administered by the Albany County Department of Management & Budget, Division of Finance. Since the December 2024 NYS statewide STR framework (Chapter 739 of 2024), platforms including Airbnb and VRBO must collect and remit the 4% NYS sales tax, local 4% Albany County sales tax, and the 6% Albany County occupancy tax automatically for bookings listed on their platforms. Direct bookings (personal website, Craigslist, repeat guest) require the host to register as an Occupancy Tax operator, file quarterly returns, and remit the 6% bed tax plus sales tax. Stays of 30 or more consecutive days are exempt from occupancy tax (but not necessarily from sales tax on furnished rentals). Registration is free; failure to register or remit triggers audit, 10% penalty plus 1% monthly interest, and potential referral to Albany County Attorney for collection. City of Albany Common Council has debated an additional local STR registration fee but has not enacted one as of 2025.