NYC layers Hotel Room Occupancy Tax under Admin Code §11-2502 (5.875% plus $1.50/$2 per night) on top of New York State sales tax (8.875%) for a combined hotel rate of about 14.75%, one of the highest in the United States.
Hotel occupancy in New York City is taxed under three layers: NYC Hotel Room Occupancy Tax of 5.875% under Admin Code Title 11 Chapter 25, a per-room fee of $1.50 per night for rooms under $40 and $2 per night above, and the combined New York State and city sales tax of 8.875%. Stays of 30 consecutive days or longer in the same room flip to non-transient status and are exempt. Short-term rentals booked under 30 nights also collect HROT through the platform, after Local Law 18 of 2022 took effect in 2023. Permanent-resident affidavits must be on file with the operator.
Hotels and STR platforms that fail to collect or remit HROT face penalties up to 30% of unpaid tax under Admin Code §11-2519, plus possible criminal tax-fraud charges by the Department of Finance.
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New York, NY
NYC Admin Code §11-2502 imposes a 5.875% Hotel Room Occupancy Tax (HROT) on every hotel stay under 180 days, plus a $1.50 or $2 per-room nightly fee. Stays o...
New York, NY
Short-term rentals in New York City are subject to layered taxes administered by the NYC Department of Finance and the New York State Department of Taxation ...
New York, NY
Under NYC Administrative Code Chapter 31 of Title 26 (Local Law 18 of 2022), it is unlawful to offer, manage, or administer the short-term rental of a dwelli...
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