New York, NY Short-Term Rentals: Taxes & Fees (2026)

NYC's Hotel Room Occupancy Tax is codified at NYC Administrative Code Title 11, Chapter 25 (§§11-2501 through 11-2511) and is administered by the NYC Department of Finance. Section 11-2502 imposes the tax on every occupancy of a room in a hotel in the city, with 'hotel' defined to include any short-term rental occupancy of less than 180 consecutive days. The current rate is 5.875% of the rent, plus a per-room occupancy fee that is $2.00 per day for rooms renting at $40 or more (lower for cheaper rooms). Hosts and booking platforms must also collect 4% New York State sales tax and 4.5% NYC sales tax under Tax Law §1105(e), plus a 0.375% Metropolitan Commuter Transportation District (MCTD) surcharge, for a combined sales-tax rate of 8.875% on top of the hotel tax. Booking platforms operating as 'room remarketers' under Tax Law §1101(c)(8) are responsible for collecting and remitting these taxes. Airbnb began collecting and remitting NYC and NYS hotel and sales taxes for hosts in NYC effective with Local Law 18 enforcement on September 5, 2023. Separately, OSE charges a $145 non-refundable registration fee per Local Law 18 of 2022. Hosts must also obtain a Certificate of Authority from the NYS Department of Taxation and Finance to collect sales tax and must register for hotel-tax filing with the NYC Department of Finance.