Rental Rules by City / New York / New York City
New York City short-term rental rules & tax calculator
📋 The Basics
- Can I rent my place short-term here?
- Only in some areas
- Do I need a permit?
- Only hosted stays in your own home, after registering.
- What taxes do I pay?
- Total about 14.75% plus $1.50 per night. Check your Airbnb payout report to see which ones Airbnb collects; you pay the rest yourself.
Your 3 steps to be legal
- Register with OSE.
- Stay in the unit with guests.
- Max 2 guests.
⚠️ Biggest risk: Whole-apartment stays under 30 days.
Words confusing? See the glossary. Details and official sources are below.
Tax calculator
Rates used: NY + NYC sales tax 8.875% + NYC hotel room occupancy tax 5.875% = 14.75%, plus $1.50 per night. Mandatory cleaning fees are included in the taxable total. NY sales tax 8.875% applies to short-term rentals since Mar 1, 2025, plus the $1.50 per unit-night NYC fee (NY DTF). NYC hotel room occupancy tax 5.875% plus $0.50-$2.00 per room per day (NYC DOF), but not owed if you rent only one room in your home, or rent 14 days or fewer / fewer than 3 times a year.
What Airbnb collects: Verify in payouts which taxes your platform remits.
Advanced details (laws, fees, sources)
Rules
| Registration | Local Law 18: register with the Office of Special Enforcement for stays under 30 days; platforms can't book unregistered hosts. |
|---|---|
| Limits | Host must live in the unit and be present; max 2 guests; whole-unit stays under 30 days are generally illegal. Rent-regulated and NYCHA units can't register. |
Items marked "Verify with the city" could not be confirmed from an official source; call the office listed before relying on them.
Sources
- NYC OSE: Registration law
- NYC OSE: What is Local Law 18
- NYC DOF: Hotel tax FAQs
- NY DTF: Sales tax on short-term rental occupancy
- NY DTF: Hotel and short-term rental unit occupancy
- NY DTF: Publication 718 rates by jurisdiction
- NYC DOF: Hotel room occupancy tax rates
- Official source (opened)
- Official source (opened)
- NY DTF Publication 718 (sales tax rates)
Free tools
Free "Is my rental legal?" checklist · Free tourist tax calculator
Rules can change
New York City's rules, its tax rates and platform policies can change through a council vote, a new state law or a court ruling, often with little notice to hosts. We re-check this page monthly; subscribers get notified. Stay Compliant for $4.99/mo.
Want it done for you?
Get a personalized STR Compliance Check ($49) for your exact address in any US city: the permits, registrations and tax accounts you need, with official sources, delivered by email in 48 business hours. Not legal advice.
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Stay Compliant: $4.99/month
Rules, tax rates and Airbnb/Vrbo policies can change without warning, and hosts who miss a change can be fined. Get alerts when your city, county or state changes, deadline reminders, a pending-bill watch list and a monthly host brief (even in quiet months: "we checked on [date]; no changes"). Compare plans.
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Not legal or tax advice. Last verified Oct 24, 2026. Rules and rates change: confirm with the official sources linked before you rent or file.