Bronx STRs owe combined lodging taxes of roughly 14.75 percent plus $1.50-$2.00 per night. This includes NYC Hotel Room Occupancy Tax (5.875 percent plus $2/night for units $40+), NY State Sales Tax (4 percent), NYC Sales Tax (4.5 percent), and MCTD surcharge (0.375 percent).
The Bronx, as part of NYC, levies its Hotel Room Occupancy Tax under NYC Admin Code Title 11 Chapter 25 at 5.875 percent plus a unit fee of $0.50-$2.00 per room per night depending on rental price. State and city sales taxes add another 8.875 percent under NY Tax Law Article 28. Airbnb and Vrbo collect and remit NY State/City sales tax and the occupancy tax for registered NYC listings. Hosts still must file quarterly CR-Q returns with NYC Department of Finance if platforms do not remit. OSE registration application fee: $145 (2023 schedule).
Failure to collect/remit NYC hotel tax: interest at 7.5 percent plus penalties up to 30 percent under Admin Code 11-2515. Criminal tax fraud possible for willful evasion.
See how Bronx County's taxes & fees rules stack up against other locations.
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