Queens County, NY Short-Term Rentals: Taxes & Fees (2026)

Queens short-term rentals registered under Local Law 18 are treated as hotel-like lodging for tax purposes. The combined rate is roughly 14.75 percent plus a fixed occupancy charge per room per night. The components are the NYC Hotel Room Occupancy Tax of 5.875 percent administered by the Department of Finance, New York State sales tax of 4 percent, New York City sales tax of 4.5 percent, and the Metropolitan Commuter Transportation District surcharge of 0.375 percent. On top of the percentage-based taxes, New York City imposes a hotel unit fee of 1.50 dollars per room per day on stays of fewer than 30 consecutive days. Airbnb and Vrbo collect and remit the state-administered components and most of the city components on behalf of registered Queens hosts under their voluntary collection agreements, but hosts remain responsible for filing the NYC hotel occupancy tax return each quarter unless the platform covers it fully. Hosts who rent independently must register for a Certificate of Authority with the New York State Department of Taxation and Finance and a hotel tax account with NYC Finance. The OSE registration number must be displayed on every listing, and failure to register can also lead to tax audits for unreported lodging income.