Legal Brooklyn STRs owe NYC Hotel Room Occupancy Tax (5.875% + $2/night), NY State sales tax (8.875% combined in NYC), and an OSE registration fee ($145). Booking platforms remit most taxes automatically.
Short-term rentals in Brooklyn that meet Local Law 18 requirements are subject to a stacked tax structure. The NYC Hotel Room Occupancy Tax (HROT) applies at 5.875 percent plus a $2 per night unit fee under NYC Admin Code §11-2502. The combined New York State and City sales tax is 8.875 percent (4% state + 4.5% city + 0.375% MCTD). On most bookings through Airbnb and VRBO, the platform collects and remits HROT, sales tax, and the New York State Hotel Unit Fee automatically, but hosts remain secondarily liable for accurate remittance. Direct bookings require the host to register with the NY State Department of Taxation and Finance and NYC Department of Finance and file returns. The OSE registration fee is $145 and lasts for the duration of owner occupancy (non-transferable). Rentals for 30+ consecutive days are exempt from HROT but may still owe state sales tax. Hosts must report rental income on federal and state tax returns and can claim allowable expenses.
Failure to remit HROT: back taxes plus 25% to 100% civil penalty. Operating without OSE registration under LL18: up to $5,000 per listing. Platform remittance failure rare but enforceable.
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Kings County, NY
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Kings County, NY
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Kings County, NY
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Kings County, NY
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Kings County, NY
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