Buffalo, NY Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 3% of the per diem rental rate
- Effective date
- September 1, 2025 (L.L. No. 3-2025)
- Who must collect
- Both the operator and any booking service
- Return filing frequency
- Quarterly, within 20 days after Feb 28 / May 31 / Aug 31 / Nov 30
- Failure-to-charge penalty
- $1,500 per occupancy per day
- Permanent resident exemption
- Stays of 90+ consecutive days
Summary
Buffalo imposes a 3% occupancy tax on all short-term rental stays, effective September 1, 2025, with both STR operators and booking platforms required to collect and remit the tax quarterly. The law explicitly includes short-term rental units in its definition of 'hotel or motel.'
SHORT-TERM RENTAL A building or portion of it that is used for the lodging of guests. The term "short term rental unit" includes a house, an apartment, a cabin, a cottage, a bungalow, or a similar furnished living unit, or one or more rooms therein, where sleeping accommodations are provided for the lodging of paying occupants, the typical occupants are transients or travelers, and the relationship between the operator and occupant is not that of a landlord and tenant.
§ 10-44.1. Imposition of tax.
A. Except as otherwise provided by this article, on or after the effective date of this local law, there is hereby imposed and there shall be paid a tax of 3% of the per diem rental rate upon the rent for every occupancy of a room or rooms in the city.
§ 10-54. Penalties and interest.
A. Any operator or booking service failing to file a return or to pay over any tax to the Commissioner within the time required by this article shall be subject to a penalty of 5% of the amount of tax due, plus interest at the rate of 1 1/2% of such tax for each month of delay, except the first month after such return was required to be filed or such tax became due.
B. Any operator or booking service failing to charge the required tax per occupancy shall, in addition to the penalties herein or elsewhere prescribed, be subject to a penalty of $1,500 per occupancy per day of occupancy.
Full Breakdown
Short-term rentals (houses, apartments, cabins, cottages, bungalows, and similar furnished units where the typical occupant is a transient or traveler) are expressly covered by the city's Hotel or Motel Occupancy Tax Law. The 3% tax is based on the per diem rental rate; if room charges are bundled with other fees (other than cleaning and booking fees), the full bundled charge is taxable. Operators and booking services must file quarterly returns and remit taxes within 20 days after each quarter ends. Records of every occupancy must be kept for 6 years and are subject to inspection.
Violations & Fines
Failing to file a return or remit the tax on time results in a 5% penalty on the tax owed plus 1.5% monthly interest (except the first month). An operator or booking service that fails to charge the required tax faces an additional penalty of $1,500 per occupancy per day.
Frequently Asked Questions
Is my Airbnb property in Buffalo subject to this occupancy tax?
Does the booking platform collect the tax on my behalf?
What is exempt from the tax?
Sources & Official References
Other rules in Buffalo
How Buffalo compares: Cities with the Highest Short-Term Rental Taxes·New York rules heatmap·Compare Buffalo to another location·View the New York short-term rentals overview
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