New York County Short-Term Rentals: Taxes & Fees Rules (2026)

Short-term rentals in New York County (Manhattan) are subject to multiple layers of lodging taxation totaling approximately 14.75 percent of the room rate plus a fixed per-night fee. The components include the NYC Hotel Room Occupancy Tax of 5.875 percent on rooms renting for 40 dollars or more per day administered by the NYC Department of Finance, the NY State sales tax of 4 percent, the NYC local sales tax of 4.5 percent, the Metropolitan Commuter Transportation District sales tax surcharge of 0.375 percent, and a flat NYC Hotel Unit Fee of approximately 1.50 dollars per unit per day. Hosts must register for a Certificate of Authority with the NY State Department of Taxation and Finance and a Hotel Tax account with NYC Finance. Booking platforms such as Airbnb may collect and remit some of these taxes on the host behalf under agreements with the city and state, but hosts remain ultimately responsible. A separate NYC STR registration fee under Local Law 18 also applies. Contact NYC Finance and NY Tax for specifics.