Suffolk County, NY Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Occupancy tax rate
- 5.5% of nightly rate
- STR covered since
- L.L. No. 1-2024 amendment
- Exempt stays
- 30+ consecutive days
- Returns due
- Quarterly, 20th of month
- Late penalty
- 10% plus 1%/month interest
Summary
Suffolk County's hotel and motel occupancy tax law defines short-term rentals into the same tax base as hotels and motels, so Airbnb-style hosts must collect and remit a 5.5% occupancy tax on the nightly rental rate.
SHORT-TERM RENTAL: An entire dwelling unit, or a room, group of rooms, other living or sleeping space, or any other space within a dwelling, made available for rent by guests for less than 30 consecutive days... A hotel and motel tax is hereby imposed upon persons occupying hotel rooms in Suffolk County at the rate of 5 1/2% of the per-diem rental rate (exclusive of sales tax) actually imposed for each hotel or motel room.
Full Breakdown
Suffolk County Code § 523-9 defines "hotel or motel" to expressly include "short-term rentals": dwellings or rooms rented to guests for under 30 consecutive days. Section 523-10 then imposes a 5.5% tax on the per-diem rental rate (exclusive of sales tax) for every such room. Stays of 30+ consecutive days are exempt as "permanent residents," as are government entities and certain nonprofits. Operators must register with the County Comptroller within 30 days of starting business and file quarterly returns by the 20th of March, June, September and December.
Violations & Fines
Failure to register draws a $50-per-day fine for each unregistered unit. Late filing or payment adds a 10% penalty plus 1% monthly interest. Willfully filing a false return or failing to collect and remit the tax is a misdemeanor punishable by up to $1,000 in fines, up to one year in jail, or both.
Frequently Asked Questions
Does Suffolk County's hotel tax apply to Airbnb and other short-term rentals?
Who is exempt from the Suffolk County occupancy tax?
Sources & Official References
Other rules in Suffolk County
How Suffolk County compares: Cities with the Highest Short-Term Rental Taxes·New York rules heatmap·Compare Suffolk County to another location·View the New York short-term rentals overview
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