New Jersey lodging tax on Airbnb
Verdict for New Jersey
- Airbnb collects
- State sales tax and state occupancy fee
- You may still owe
- Municipal occupancy and tourism taxes Airbnb may not collect
Seed content for owner verification. Confirm municipal-tax coverage and current rates with the New Jersey Division of Taxation.
Tax layers
State sales tax on transient accommodations
Confirmed- Rate
- 6.625%
- Applies to
- Rentals of transient accommodations under 90 consecutive days
- Airbnb collects
- Yes
- Where to register
- New Jersey Division of Taxation
- Source
State occupancy fee
Confirmed- Rate
- 5%
- Applies to
- Transient accommodations, reduced in cities with their own hotel tax
- Airbnb collects
- Yes
- Where to register
- —
- Source
Municipal occupancy and tourism taxes
Confirmed- Rate
- Varies by municipality (commonly up to 3%)
- Applies to
- Transient accommodations where a municipality imposes a tax
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on transient accommodationsConfirmed | 6.625% | Rentals of transient accommodations under 90 consecutive days | Yes | New Jersey Division of Taxation | |
| State occupancy feeConfirmed | 5% | Transient accommodations, reduced in cities with their own hotel tax | Yes | — | |
| Municipal occupancy and tourism taxesConfirmed | Varies by municipality (commonly up to 3%) | Transient accommodations where a municipality imposes a tax | Partly | — |
Change history
No changes since we started tracking on Oct 14, 2026.
FAQ
- Does Airbnb collect New Jersey taxes?
- Airbnb collects the 6.625% state sales tax and the state occupancy fee on transient accommodations. Some municipal occupancy and tourism taxes may not be collected and can remain the host's responsibility.
- What is the state occupancy fee?
- New Jersey imposes a 5% state occupancy fee on transient accommodations statewide. The rate is reduced in certain cities that levy their own hotel occupancy tax.
- How long a stay is taxable?
- Rentals of transient accommodations for fewer than 90 consecutive days are generally subject to New Jersey sales tax and the occupancy fee.
Sources
- Occupancy tax collection and remittance by Airbnb in New Jersey (Tier 1, Airbnb Help Center)
- Sales Tax and State Occupancy Fee — New Jersey Division of Taxation (Tier 1, New Jersey Division of Taxation)
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General information, not tax advice. Confirm with your state or a tax professional.