Morris County, NJ Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- NJ Sales Tax
- 6.625%
- State Occupancy Fee
- 5%
- Municipal occupancy tax
- Up to 3%
- County STR tax
- None separate
- Marketplace collects
- Yes (Airbnb/Vrbo)
Summary
New Jersey charges 6.625% Sales Tax plus a 5% State Occupancy Fee on taxable short-term rentals. Morris County towns may add a municipal occupancy tax up to 3% under N.J.S.A. 40:48F. This is the genuine county-area STR tax angle; Morris County levies no separate county STR tax.
Pursuant to N.J.S.A. 40:48F-1 through 7, municipalities allowing short-term rental of transient accommodations are also authorized to impose a municipal occupancy tax not to exceed three percent (3%) on such transactions.
Full Breakdown
For a transient accommodation booked through a marketplace (Airbnb, Vrbo) or a professionally managed unit, New Jersey imposes 6.625% Sales Tax and a 5% State Occupancy Fee. Under N.J.S.A. 40:48F-1 through 7, a municipality allowing short-term rentals may 'impose a municipal occupancy tax not to exceed three percent (3%)' on those transactions. Morris County itself does not levy a countywide STR tax; the local add-on, if any, is a town ordinance. A town must transmit its ordinance to the Division of Taxation, and it takes effect 90 days later. If a marketplace handles the booking, the marketplace collects and remits the tax on the host's behalf.
Violations & Fines
Unremitted occupancy taxes expose the collector (host or marketplace) to Division of Taxation penalties and interest; N.J.S.A. 40:48F-3(b) imposes personal liability on persons required to collect the tax.
Frequently Asked Questions
What taxes apply to my Morris County Airbnb?
Does Morris County charge its own STR tax?
Sources & Official References
Other rules in Morris County
How Morris County compares: Cities with the Highest Short-Term Rental Taxes·Compare Morris County to another location·View the New Jersey short-term rentals overview
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