New York, NY Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Current rate
- 5.875% of nightly rent
- Applies to
- hotels and room remarketers
- Registration
- certificate of authority required
- Enforced by
- NYC Dept. of Finance
- Willful non-payment
- misdemeanor under § 11-4016
Summary
New York City taxes short-term rental stays through the Hotel Room Occupancy Tax, charging 5.875% of the nightly rent under Administrative Code § 11-2502, the same levy hotels and booking platforms must collect and remit.
In addition to the tax imposed by paragraph two of this subdivision, there is hereby imposed and there shall be paid a tax for every occupancy of each room in a hotel in the city of New York ... at the rate of five and seven-eighths percent of the rent or charge per day for each such room on and after December twentieth, two thousand thirteen and before December first, two thousand twenty-seven.
Full Breakdown
New York City's Hotel Room Occupancy Tax, Administrative Code Chapter 25, applies to every operator or "room remarketer" who furnishes paid occupancy of a room: a definition broad enough to reach short-term rental bookings arranged through booking platforms. Under § 11-2502(a)(3)(F), the city currently collects 5.875% of the rent per room per day, on top of the fixed per-day schedule set in paragraph two. Operators and room remarketers must register with the Department of Finance under § 11-2514 and display a certificate of authority before collecting rent from occupants.
Violations & Fines
Willful failure to register, display a certificate of authority, or remit the tax is a misdemeanor under § 11-4016; late-filed returns draw a 5% penalty per month (capped at 25%) plus daily-compounded interest under § 11-2515.
Frequently Asked Questions
Do Airbnb-type short-term rental hosts owe this tax?
What is the current NYC hotel occupancy tax rate?
Sources & Official References
Other rules in New York
How New York compares: Cities with the Highest Short-Term Rental Taxes·New York rules heatmap·Compare New York to another location·View the New York short-term rentals overview
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